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Searching Content indexed under Accounting and Audit by Fasken ordered by Published Date Descending.
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Product Liability For Latent Defects And Proof Of Loss Of Profit In The Absence Of Audited Financial Statements
In August 2008, American Brands issued a purchase order to Capmatic for the Equipment.
Canada
31 Jul 2019
2
Cryptocurrency Audits Have Begun
Forbes reports that the CRA has initiated audits in the cryptocurrency space, sending select taxpayers a lengthy and exacting questionnaire requiring information regarding the taxpayer's investments, ...
Canada
13 Mar 2019
3
3 Months To Doomsday: Offshore Assets & Automatic Exchange Of Information
In order to increase tax transparency across the globe, the Organisation for Economic Co-operation and Development (OECD) adopted the Common Reporting Standard (CRS) on July 15, 2014.
Canada
12 Sep 2017
4
UK Prudential Case: Accountants’ Tax Advice Not Privileged
The UK Supreme Court has held in the recent case of R (on the application of Prudential plc and another) v. Special Commissioner of Income Tax and another that legal advice provided by accountants is not protected by "legal advice privilege."
UK
13 Mar 2013
5
Final Version Of OSFI’s Corporate Governance Guideline Released
The Office of the Superintendent of Financial Institutions Canada (OSFI) has released the final version of its revised Corporate Governance Guideline (the Final Guideline).
Canada
13 Feb 2013
6
Charities And Not-For-Profit Bulletin
On April 20, 2012 the CRA released its much anticipated "Fundraising by Registered Charities Guidance", CG-013 (the "Guidance").
Canada
10 Jun 2012
7
New Canada Not-For-Profit Corporations Act - In Force
On June 23, 2009, the Canada Not-for-Profit Corporations Act (the "NPCA") received Royal Assent heralding a modern governance era for Canadian non-share capital corporations.
Canada
26 Oct 2011
8
CSA Staff Notice 52-326: IFRS Transition Disclosure Review
On July 23, 2010, the Canadian Securities Administrators (CSA) published Staff Notice 52-326 "IFRS Transition Disclosure Review" (SN 52-326), which provides an assessment of disclosure regarding transition to International Financial Reporting Standards (IFRS) made by issuers in their 2009 annual Management Discussion & Analysis (MD&A).
Canada
18 Nov 2010
9
September 18, 2009 - Canada´s Insolvency Reforms in Force
In 2005, Parliament passed a comprehensive package of reforms to Canadian insolvency and restructuring laws.
Canada
10 Aug 2009
10
Reform of Canadian Insolvency Legislation
Insolvency law in Canada falls within the federal domain.
Canada
22 Feb 2008
11
Why Bernie Ebbers is Serving a 25-Year Jail Sentence
On September 26, 2006, Bernard J. Ebbers ("Ebbers"), the former Chief Executive Officer of WorldCom, Inc. ("WorldCom"), reported to a federal prison in Oakdale, Louisiana, to begin serving his 25-year jail sentence from his conviction by a jury on nine counts of conspiracy, securities fraud and related crimes related to the bankruptcy of WorldCom in July 2002.
Canada
7 Nov 2006
12
Special Issues with Canadian Exchangeable Share Structures in Cross-Border Transactions
This article examines special issues that may arise in the course of cross-border transactions involving U.S., U.K., EU or other non-Canadian acquirers ("Buyers") of shares of Canadian corporations ("Canadian Targets") from Canadian residents ("Canadian Sellers") in consideration for shares of the Buyer.
Canada
 
27 Oct 2006
13
International Technology Outsourcings Give Rise to Unique Legal and Business Challenges
Technology and business process outsourcing is going global and law firms worldwide are embracing this specialized practice area.
Canada
28 Jul 2006
14
Changes to the Securities Act (Ontario): a Source of Potential Liability for Insolvency Practitioners?
On December 31, 2005, amendments to the Securities Act (the "Act") came into force that will, for the first time, create statutory civil liability for continuous disclosure in the secondary market in Ontario.
Canada
17 Jul 2006
15
Bill C-57 – A Revised Corporate Governance Regime for Financial Institutions Doing Business in Canada
On November 25, 2005, Bill C-57, An Act to amend certain Acts in relation to financial institutions ("Bill C-57"), re-ceived Royal Assent.
Canada
 
14 Jul 2006
16
Update on Proposed Multilateral Instrument 52-111 – Reporting on Internal Control Over Financial Reporting
On March 10, 2006, the Canadian Securities Administrators (the "CSA") announced, after extensive review and consultation, and in view of the debate ongoing in the United States in respect of the rules implementing section 404 of the Sarbanes-Oxley Act of 2002 (the "Sox 404 Rules"), that they have determined not to proceed with proposed Multilateral Instrument 52-111 -Reporting on Internal Control Over Financial Reporting ("Proposed MI 52-111").
Canada
14 Jul 2006
17
CSA Rejects SOX 404 For Canada
The Canadian Securities Administrators ("CSA") announced on March 10, 2006 that the Canadian securities regulatory authorities do not intend to adopt section 404 of the Sarbanes-Oxley Act of 2002 ("SOX 404") in Canada and that they are not proceeding with Multilateral Instrument 52-111 Reporting on Internal Control over Financial Reporting ("MI 52-111").
Canada
14 Jul 2006
18
Adoption Of Act 47: Protecting Workers When Employers Go Bankrupt
Last November, the Canadian Parliament adopted Bill C-55 entitled an Act to establish the Wage Earner Protection Program Act, to amend the Bankruptcy and Insolvency Act and the Companies’ Creditors Arrangement Act and to make consequential amendments to other Acts, which then became Chapter 47 of the 2005 statutes (hereinafter "Act 47").
Canada
12 Jul 2006
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