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Inside Internal Controls

News and discussion on implementing risk management

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Records Management and Retention

Mistakes to avoid in conducting effective workplace investigations

Experience has shown us time and again that, of all the elements contributing to effective investigations, investigators consistently dedicate insufficient time and effort in a few critical areas; four to be exact.

 

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Use payroll reports to improve internal controls

Payroll reports, if properly designed, prepared, distributed and reviewed, assist with more than just cost control—they can help to significantly improve several internal controls. Very simply put, internal controls include the activities, processes, policies and procedures which an organization implements to ensure that it meets its objectives.

 

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Learn from British Airways’ security breach reporting and notification

British Airways’ experience described in this article underscores that cybersecurity is important, and Canadian entities preparing for mandatory security breach reporting and notification coming into force soon can take lessons from British Airways’ response to a security breach.

 

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Update on overtime class actions in Canada

To avoid claims and payments for unpaid overtime, employers should consider methods to control overtime costs such as establishing overtime policies, overtime agreements, or averaging agreements, if permitted by applicable legislation.

 

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Rejected job applicants obtain disclosure of application records under privacy law

PIPA governs how private organizations handle personal information and creates rules regarding its collection, use, and disclosure. Section 23(1)(a) of PIPA gives individuals the right to access their personal information that is under the control of an organization.

 

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Supreme Court rules on whistleblower protection case: Don’t lose focus on what really drives external reporting

What should organizations be doing to create an environment where employees are confident in their ability to raise issues internally?

 

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Ontario ban on door-to-door sales in effect as of March 1st

Door-to-door sales contracts have been among the top complaints received by the Ministry of Government and Consumer Services. Starting March 1, 2018, Ontario has banned unsolicited, door-to-door sales of certain household appliances to better protect consumers from aggressive and misleading contracting at home. This will bring about some changes for some companies business model and marketing strategies.

 

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Alberta Court of Appeal reaffirms importance of considering factual matrix in contractual interpretation

The rules of contractual interpretation have evolved significantly in the last several years in Canada. At one time, the circumstances surrounding the preparation of a contract were rarely considered by the courts; the courts preferred to look within the “four walls” of the contract to interpret ambiguous phrases or to resolve uncertainties. More recently, however, the courts have begun to consider all of the circumstances involved in the drafting of the contract in order to give meaning to it and to ensure that the intention of the parties is carried out.

 

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“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?

 

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BCCA eyes enforceability of restrictive covenant in IRIS appeal

Restrictive covenants are often a key component of employment agreements and commercial transactions. Enforceability, however, can be challenging, especially in the employment context

 

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Investigator plus lawyer = privilege?

There may be times when it makes sense to try and establish a solicitor-client relationship with an external investigator, and these tips will help you do this effectively. However, in other cases where this is not what you require, recognize that the process your investigator follows may be open to scrutiny.

 

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Federal Court of Appeal denies CRA routine access to tax accrual working papers

On March 30, 2017, the Federal Court of Appeal (FCA) released its decision in BP Canada Energy Company v. MNR (2017 FCA 61), dealing with whether the Minister of National Revenue (the Minister) could compel the taxpayer to disclose the uncertain tax positions reflected in its tax accrual working papers (TAWPs).

 

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Department of Finance releases consultation paper on new retail payments oversight framework

On July 7, 2017, the Department of Finance issued the consultation paper “A New Retail Payments Oversight Framework” (the “Consultation Paper”) proposing a federal oversight framework for retail payments. Comments on the Consultation Paper are due October 6, 2017.

 

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The future of securities regulation of distributed ledger technologies

The following discussion provides a general description of blockchain and distributed ledger technologies (DLT) and the current state of the regulatory landscape in Ontario. To date, the Ontario Securities Commission has not explicitly categorized a blockchain token or coin (which are further discussed below) as an investment contract or other type of security under section […]

 

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Canadian government suspends CASL private right of action

The Canadian federal government has announced that it has suspended the coming into force of the private right of action under Canada’s anti-spam legislation (CASL), originally scheduled to come into force on July 1, 2017.

 

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