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Inside Internal Controls

News and discussion on implementing risk management

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Author Archive - Occasional Contributors

In addition to our regular guest bloggers, Inside Internal Controls blog published by First Reference, provides occasional guest post opportunities from various subject matter experts on the topics of risk management and best practices in finance and accounting, information technology, environmental issues, corporate governance, sales/marketing and operations, not-for-profits and business related issues in Canada. If you are a subject matter expert and would like to become an occasional blogger, please contact Yosie Saint-Cyr at editor@firstreference.com. If you liked this post and would like to subscribe to Inside Internal Controls blog click here.

Ontario Court of Appeal decides the federal Greenhouse Gas Pollution Pricing Act is constitutional

Today, the Ontario Court of Appeal released its decision confirming that the federal Greenhouse Gas Pollution Pricing Act (the “GGPPA” or the “Act”) is constitutional. This is the second appellate court decision to uphold this Act. The Saskatchewan Court of Appeal concluded the GGPPA is constitutional earlier this year.

 

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Federal prompt payment legislation passed

The Federal Prompt Payment Act was first introduced into the House of Commons on April 8, 2019, as part of the larger budget Bill C-97 (Budget Implementation Act, 2019, No. 1).

 

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CCAA and BIA amendments to come into force November 1, 2019

Bill C-97 including certain proposed amendments to the Bankruptcy and Insolvency Act (BIA) and the Companies’ Creditors Arrangement Act (CCAA) received Royal Assent on June 21, 2019.

 

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CRA announces upcoming changes to the T3010 and T2050, removing political activities

On March 15, 2019, CRA announced that there will be changes to the T3010 Annual Return and the T2050 Application to Register a Charity to account for the recent changes to the political activities rules for Canadian registered charities.

 

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Objects of registered charities in Canada are sometimes not charitable

Objects are very important and often Canadian charities don’t understand that even though they are a registered charity their objects may not actually be charitable.

 

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Account changes for registered charities under CHAMP

Canadian charities now have more options for doing certain transactions online using the CHAMP system. Charities should look into accessing their CHAMP account.

 

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Ontario Court of Appeal confirms nude selfies are not offensive

In Zigomanis v. 2156775 Ontario Inc. (D’Angelo Brands), 2018 ONCA 116, the Ontario Court of Appeal upheld a lower court decision that a professional hockey player’s nude selfies did not offend public morals and decency and there was thus no basis to terminate a promotional contract.

 

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Court has no appetite to pierce corporate veil in restaurant lease decision

Corporate directors and officers may generally only be held personally liable for misconduct on the part of the corporation in limited circumstances where there has been improper or fraudulent conduct.

 

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Impact of recent international tax developments on Canada

Recent international tax changes proposed by the OECD could significantly impact the cross-border activities of Canadians – particularly with respect to tax planning strategies that shift profits to low or no-tax jurisdictions.

 

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Blockchain company and CEO to pay over $1M for misleading investors

The OSC has approved a settlement agreement with NextBlock Global Limited and its founder and CEO, Alex Tapscott, in connection with misleading statements made to prospective investors in 2017.

 

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Paradigm shift 2: More recommended changes to Canadian copyright law announced

On June 3, 2019, Parliament’s Standing Committee on Industry, Science and Technology released its Statutory Review of the Copyright Act. Section 92 of the Copyright Act mandates that the Act must be reviewed every five years by a parliamentary committee, and this Statutory Review was the first comprehensive review conducted since the overhaul of Canada’s copyright legislation in 2012 with the adoption of the Copyright Modernization Act.

 

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Making producers pay – from product stewardship to innovative EPR programs

To date, Canada has focused on two approaches for managing products and their packaging at end-of-life: (1) extended producer responsibility or “EPR”, and (2) product stewardship programs. For the most part, these programs (which cover various categories) fall under provincial jurisdiction.

 

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Overseas claims for foreign environmental harm: Vedanta and the Canadian context

Last month, in Vedanta Resources PLC & Another v. Lungowe & Others, the UK Supreme Court allowed Zambian citizens to proceed with a claim in the UK against a UK-based mining company for environmental contamination allegedly caused by its Zambian subsidiary. As our colleague Lee McBride has recently written, this landmark decision will be of particular interest to multinational parent companies headquartered in the UK.

 

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Which way is the true Agile?

When I started this article, I was looking for a catchy, colorful image to depict the “Agile Methodology”. After about 30 minutes, I started to realize that my fruitless search was actually confirming the entire basis of my article; that Agile is now being used as just another catchphrase or gimmick to convey that a project is up to date on the latest and greatest in newer methodologies for IT transformation. However, I hope to show you that Agile is more than just a trendy process and is also not “new” per se, despite how on-trend its adoption is in today’s business automation projects.

 

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Going overboard on overbreadth

Under the doctrine of overbreadth (also referred to as “claims broader than the invention” and “covetous claiming”), a patent is invalid if its claims extend beyond the invention. While seemingly a straightforward idea, there is a lack of clarity for how such an allegation of invalidity is approached by the Court.

 

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