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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 clarifies test under “anti-SLAPP” legislation

Ontario’s anti-SLAPP legislation seeks to provide an appropriate balance between freedom of expression and the right to be able to defend and protect one’s reputation.

 

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The Crown pierces the corporate veil: Court imposes liability on individual for fines imposed against a corporate defendant

An Ontario Court has revolutionized the law with respect to whether an individual can be held personally liable for fines imposed against the corporation for breaches of regulatory legislation.

 

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Canada takes next steps towards implementing the MLI

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The objective of the MLI is to implement measures to counter base erosion and profit shifting (“BEPS “) without requiring each party to a bilateral tax treaty to enter into a bilateral negotiation process.

 

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Cannabis regulations: Health Canada’s solution to support the Cannabis Act

The Cannabis Act will provide a comprehensive national framework for restricted access to regulated cannabis and control its production, distribution, sale, importation, exportation and possession. Within that framework, new sets of regulations were published on July 11, 2018, that spell out the rules and standards for authorized cannabis production, distribution, sale, importation and exportation among other things.

 

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Ontario court strikes down limits on non-partisan political advocacy by charities

An Ontario court decision rendered on July 16th may completely change the rules about political advocacy by Canadian charities. The decision struck down the law limiting a charity’s non-partisan political activities. This affects every Canadian charity hoping to get public support for policies relevant to its charitable purposes and activities.

 

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A new era of private corporation tax rules – Part IV

The new TOSI rules are effective as of January 1, 2018. However, corporations have until the end of 2018 to complete corporate reorganizations to meet the votes and value test in the “excluded shares” exception if that exception is otherwise available to be used. Other points from Bill C-74 will be of interest as well. This article highlights comments from the Canada Revenue Agency and Department of Finance made at the roundtable at CALU and STEP.

 

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Casinos, cards and counter-strike: A brief overview of skin gambling in Canada and abroad

In recent years, the gaming industry has seen the rise of so-called “skin gambling” websites. Critics have been quick to raise red flags, citing the need for profound regulation and protective measures shielding children from such platforms. This bulletin explores the practice of skin gambling, including regulatory responses in Quebec and the rest of the world.

 

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What one has earned – Courts impose compensation where parties fail to solidify a contract

While quantum meruit is a method by which a party who has given value to another to their own detriment may seek redress, the better alternative remains for parties to arrive at clearly agreed upon terms and to commit those terms to writing.

 

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Plastic bag bans

Communities such as the City of Victoria recently enacted a bylaw prohibiting businesses from providing single-use plastic bags to customers and otherwise charging a fee for paper and reusable bags.

 

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Disclosure of forensic experts’ findings in data breach class action results in waiver of privilege

Given that maintaining privilege and confidentiality is a key objective in data breach incident response, organizations must structure their response teams and communications with a view to maintaining privilege.

 

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Québec Superior Court reaffirms importance of franchisors keeping their invoices

The judgment in this case demonstrates that franchisors have to properly document the sales they make to their franchisees, by keeping the sales-related invoices, for example. Franchisors that follow that practice will not find themselves unable to prove their claims, thereby incurring serious financial losses.

 

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Alberta Court of Appeal allows apportionment of fault for an accident between a WCB-covered employer and a non WCB-covered party

In McIver v. McIntyre, the Court found that a worker who was injured in a collision could not recover damages against the other vehicle’s owner. The vehicle the worker collided with was operated by a mechanic who was repairing and testing the vehicle while working in the course of his employment.

 

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Confronting cultures of harassment: Class actions on the rise in the wake of #MeToo?

From Just For Laughs, to WestJet, to the RCMP, these burgeoning cases underscore that, in the #MeToo world, employers, corporations and executives are facing increased risk where permissive cultures and weak governance structures may have enabled instances of harassment.

 

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Charity checklist: What to do if your charity is audited

The best defence against negative audit consequences is proactive compliance with the Income Tax Act. Charities should take care to familiarize themselves with the rules in the Act and ensure that they demonstrate compliance with these rules.

 

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Only the clearest release will stop a class action: Superior Court of Québec authorizes class action by former employees against Air Canada

The Court authorized the class action on the basis that it was arguable that Air Canada had deliberately violated the Act by reducing the volume of work sent to Aveos, knowing that this would cause it to cease operations.

 

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