First Reference company logo

Inside Internal Controls

News and discussion on implementing risk management

machine cogs image

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.

“Swipe card” records inadmissible to prove time theft

An employee was terminated for time theft because his time cards did not align with the ‘swipe card’ records showing when he entered and exited the building. But did the employer collect the data in accordance with privacy laws?

 

, , , , ,

Ontario Court of Appeal breathes some life into anti-corruption pursuits

The Ontario Court of Appeal’s decision in this case injects new life into anti-corruption pursuits under the CFPOA and is a reminder that individuals may be personally liable for illegal conduct undertaken for a company’s benefit.

 

, , , ,

Oh those trademark scammers

Never hesitate to enquire as to whether a solicitation received by email or mail regarding your Intellectual Property is legitimate. It is important to read the fine print to a solicitation to determine whether or not it comes from the CIPO.

 

, , , , ,

Indecent proposal? Whether and how to ask existing employees to sign new employment contracts

Asking existing employees to sign new employment contracts can be a sensitive topic. Employees will undoubtedly wonder why they are being asked to do so. Many will quite rightly assume that the employer’s main motive for having new contracts be signed is to protect the employer – not the employee. Some will sign without issue, while others will refuse to do so.

 

, , , , , ,

Employee misconduct and social media

As technology continues to blur the line between personal and professional life, employers increasingly find themselves dealing with the impact of social media on the employment relationship.

 

, , ,

When federal insolvency laws and provincial labour laws collide

The intersection between insolvency law and labour law has long created a struggle between balancing the rights of employees and maintaining a mechanism for restructuring or liquidating distressed companies.

 

, , , , ,

No priority for pension claims in Wabush CCAA

Wabush is a welcome decision for third-party lenders to companies with defined benefit pension plans, and employers who sponsor defined benefit pension plans who may have had issues in accessing capital as a result of the SCC decision in Indalex.

 

, , , , ,

Federal Court releases new guidelines for actions under the amended PMNOC Regulations

On September 21, 2017, the Federal Court released the Guidelines for Actions under the Amended PMNOC Regulations (the “Guidelines”) to coincide with the coming-into-force of the amended PMNOC Regulations (“PMNOC Regulations”).

 

, , , , ,

Limitation periods and emails: Can an email signature extend a limitation period?

Potential debtors and defendants should proceed cautiously when exchanging emails with potential creditors and claimants knowing that such emails may extend potential limitation periods.

 

, , , ,

Expectation of privacy and electronic messaging: The Supreme Court of Canada to dot the “i’s”

It is best to remain abreast of developments in this matter, in order to clearly identify and be up-to-date on any guidelines concerning the disclosure of the content of messages between individuals in a judicial context.

 

, , , , , , ,

That’s a wrap: Springboard profits, full cost accounting, and more from the Federal Court in Dow v. Nova

Overall, the decision provides clarification about the Federal Court’s approach to a diverse range of issues which can arise in accounting of profits cases. Moreover, the decision is the latest demonstration of the Federal Court’s willingness to consider flexible approaches to procedural and substantive issues to enable just and expeditious outcomes.

 

, , , , , ,

Shareholders have fundamental right to call meetings, Ontario appeal court rules

Court limits ability to refuse a proposal based on “personal grievance” exemption… The Court gave some considerations on the shareholders fundamental right to call meetings, on how to differentiate between “personal grievances” that are not properly matters for a shareholder meeting, and the business and affairs of the company, which are proper matters.

 

, , , , , , , , , ,

Revenue Generation for Charities

The Canada Revenue Agency’s policy statement, “What is a related business?”, describes the rules charities need to follow when considering a revenue-generating activity.

 

, , ,

Much ado about nothing? Why directors should think about committee governance

Most not-for-profit organisations establish one or more committees to perform various roles. These committees can play an important role in the proper management and governance of the NPO.

 

, , ,

New proposals on the taxation of private corporations can result in double taxation

This article discusses the new proposals on the taxation of private corporations that will prevent some normal post death tax planning aimed at preventing double taxation of the same economic gain.

 

, , , ,

Previous Posts Next posts