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Alberta Court Of Queen's Bench Has Interpreted Prior Net Cumulative Balance Provisions Of The Oil Sands Royalty Regulation In Fort Hills Energy Corporation v Alberta (Minister Of Energy), 2018 ABQB 905
In Fort Hills Energy Corporation v Alberta, 2018 ABQB 905, the Alberta Court of Queen's Bench reviewed Alberta Energy decision which rejected Fort Hills Energy Corporation's PNCB claim of approximately $1.9 billion...
Canada
3 Dec 2018
2
CRA's Power To Compel Taxpayers To Disclose Uncertain Tax Positions Affirmed
Canada (National Revenue) v Atlas Tube Canada ULC1 is the latest in a series of cases considering the ability of the CRA to compel corporate disclosure of confidential reports analyzing the tax positions of a company.
Canada
20 Nov 2018
3
Auditor Held To Owe Duty To "Client's Clients"
In Lavender v. Miller Bernstein LLP, Justice Belobaba heard a motion by the representative plaintiff for summary judgment on several of the common issues certified in the class proceeding against the defendant auditor.
Canada
12 Sep 2017
4
The CRA's First Report On The Charities Program 2015-2016
On December 30, 2016, the Canada Revenue Agency (the "CRA") released its first " Report on the Charities Program 2015-2016" (the "Report").
Canada
17 Mar 2017
5
Ontario Court Of Appeal Identifies "Potential Danger" In Moving For Summary Judgment
The Court of Appeal for Ontario released its decision last week in Canadian Imperial Bank of Commercie v. Deloitte & Touche.
Canada
24 Feb 2017
6
Changes To The Joint Policy Statement Governing Communications Between Lawyers, Entities And Auditors During Audit Inquiries
The Canadian Bar Association and the Auditing and Assurance Standards Board have issued a new Joint Policy Statement (the "JPS 2016"), which will come into effect on December 1, 2016. A copy of the JPS 2016 can be accessed here.
Canada
19 Nov 2016
7
Supreme Court Of Canada Grants Leave To Appeal In Livent
The Supreme Court of Canada has granted leave to appeal from the decision of the Ontario Court of Appeal, dismissing an appeal from the decision of Gans J...
Canada
14 Jun 2016
8
BC's Auditor General Report On Mining Sector
On May 3, 2016, BC's Auditor General released An Audit of Compliance and Enforcement of the Mining Sector (the "Audit").
Canada
17 May 2016
9
Alberta Court Of Appeal Upholds Summary Judgment On Invoices Based On Pay First, Audit Later Provision
In a previous post, BLG blogged about SemCAMS ULC v Blaze Energy Ltd. 2015 ABQB 218 ("SemCAMS") where the Alberta Court of Queen's Bench granted summary judgment under a "pay first, audit later" clause.
Canada
11 May 2016
10
Court Finds That Deloitte Did Not Owe Lenders A Duty Of Care In Preparing Company's Audited Financial Statements
BLG lawyer Ivana Nenadic ​​authored an article that appeared on Lexology on Friday, February 19, 2016 called "Court finds that Deloitte did not owe lenders a duty of care
Canada
4 Mar 2016
11
Court Finds That Deloitte Did Not Owe Lenders A Duty Of Care In Preparing Company's Audited Financial Statements
Various Deloitte entities have succeeded in having a negligent misrepresentation claim against them dismissed on summary judgment.
Canada
2 Mar 2016
12
Court Finds That Deloitte Did Not Owe Lenders A Duty Of Care In Preparing Company's Audited Financial Statements
Various Deloitte entities have succeeded in having a negligent misrepresentation claim against them dismissed on summary judgment.
Canada
22 Feb 2016
13
Liberal Government Announces Winding Down Of The Political Activities Audit Program For Charities
The Honourable Diane Lebouthillier, P.C., M.P., Minister of National Revenue, announced today the winding down of the review by the CRA of registered charities' political activities saying results of the political activities audit program have shown substantial compliance with the rules restricting political activities.
Canada
21 Jan 2016
14
Heads Up Retail Sector! The AODA Blitz Is On!
The Ontario government has just announced accessibility compliance audits targeting larger retail sector employers, to take place over the next 3 months.
Canada
15 Oct 2015
15
Compliance with International Financial Reporting Standards (IFRS) for Canadian Registrants and Investment Funds
On October 1, 2010 the Canadian Securities Administrators (CSA) finalized amendments to National Instrument 31-103 "Registration Requirements and Exemptions", along with National Instrument 52-107 "Acceptable Accounting Principles and Auditing Standards".
Canada
17 Nov 2010
16
Executive Compensation Disclosure Update
The Canadian Securities Administrators published a request for comments on a proposed replacement for Form 51-102F6 "Statement of Executive Compensation" (the Proposed Form).
Canada
26 Jul 2007
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