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Inside Internal Controls

News and discussion on implementing risk management

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Restrictive covenants and real estate: Can they survive recent case?

In a recent decision rendered in late November of 2018 by the Quebec Superior Court (under appeal), restraint of trade principles normally applicable in employment and sale of a business contexts were applied to restrictive use covenants in real estate (Complexe Commerciale de l’Ile inc . V . Provigo Distribution).

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Does my food ad market to kids? Draft guidance on Bill S-228

Bill S-228, “An Act to amend the Food and Drugs Act (prohibiting food and beverage marketing directed at children)”, has been undergoing legislative review since late 2016. It has been the subject of much debate and is still awaiting Royal Assent.

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The ISACA has traded in COBIT 5 for COBIT 2019 (part 2 of 3)

The ISACA has traded in the 7-year-old COBIT 5 for COBIT 2019. This is the second of a 3-part series exploring COBIT 2019.

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Osler submission to OECD on public consultation document addressing the tax challenges of the digitalisation of the economy

Osler made a submission [PDF] to the OECD in response to its February 13, 2019 public consultation document on the possible solutions to the tax challenges of digitalization (the 2019 Public Consultation Document).

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The cyber heat map

Vince Dasta of Protiviti makes a good point (pun intended – as will be explained shortly) in Cyber Risk Assessment: Moving Past the “Heat Map Trap”.

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SWIFT publishes cybersecurity counterparty risk guidelines

On February 15, 2019, the Society for Worldwide Interbank Financial Telecommunication (“SWIFT”) published guidelines for assessing cybersecurity counterparty risk for financial institutions (the “Guidelines”).

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Franchise article series: Franchise disclosure document

One of the main features under the Franchises Act has been the implementation of a Franchise Disclosure Document. The Franchise Disclosure Document is intended to summarize all material facts regarding the franchise.

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Canadian Federal Budget 2019 and its impact on non-profits and charities

Finance Minister Morneau delivered the 2019 Federal Budget on March 19, 2019. Here is our article.

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Québec moves to tax digital goods and the virtual marketplace

Changes to the rules related to the Québec Sales Tax (QST) may mean that your company is now required to collect the QST on sales even if you have no connection to Québec.

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A management risk committee

A question from a follower of this blog on the same topic, had me searching for the charter of the risk committee I established, with the strong support of the CEO, at Business Objects.

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Test for patent obviousness not so obvious – Federal Court of Appeal affirms obviousness is a “flexible, contextual, expansive, and fact-driven inquiry”

In late January, in two decisions released simultaneously, the Federal Court of Appeal affirmed the broad and factually-suffused nature of the obviousness inquiry.

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Benefits of industry group intervention in the Federal Court of Canada

The Federal Court is tasked with hearing a wide variety of judicial review applications that can have a substantial impact on Canadian industry and technology sectors.

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Whistleblower, hacker, or both? How the Rui Pinto Case can be applied to corporate compliance officers

Rui Pinto was arrested in January by authorities in Budapest on suspicions of illegally hacking emails about European soccer clubs and providing them to the Football Leaks website.

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The game changer: OSC awards $7.5 million to three whistleblowers

The Ontario Securities Commission (the OSC) recently announced that it has awarded nearly $7.5 million to three whistleblowers on separate matters as part of its relatively nascent whistleblower program, which came into effect in 2016.

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