Finance and Accounting
November 21, 2019 Occasional Contributors Accounting Systems and Controls, Business and Legal Issues, Corporate Governance, Finance and Accounting, Financial Compliance / Planning / Management, Income Tax Planning / Tax Schedules / Remittances,
Since 2012, there have been unprecedented developments in Canada and globally in the area of international tax. The sheer volume and complexity of these developments make it difficult for Canadian corporations to keep up on what changes actually impact transfer pricing.
CRA technical interpretations, international tax framework, tax administration, tax avoidance, tax evasion, tax treaties, transfer pricing, transfer pricing guidelines
November 20, 2019 McCarthy Tétrault LLP Business and Legal Issues, Competition, Corporate Administration, Finance and Accounting, Financial Compliance / Planning / Management, Leadership and Management, Sales, Marketing and Operations,
In a recent news release, the Competition Bureau made official its intention to increase the resources it devotes to the identification and review of non-notifiable merger transactions.
anti-competitive effects, anti‑competitive practices, Competition Act, Competition bureau, non-notifiable merger transactions, preliminary competition assessment
November 20, 2019 Occasional Contributors Business and Legal Issues, Finance and Accounting, Sales, Marketing and Operations,
An important object of the Builders Lien Act, S.B.C. 1997, c. 45 is to assist those who contribute their work and materials to a construction project in being paid. However, the use of builders liens and other remedies afforded by the BLA is commonly misunderstood.
Builders Lien Act, construction, expired lien, lien filing deadlines, subcontracting
November 20, 2019 Ethics &Compliance Matters ™, Navex Global ® Business and Legal Issues, Corporate Governance, Finance and Accounting, Fraud and Corruption, IT, Privacy and Security, Leadership and Management, Privacy Compliance and Management,
The whistleblowing landscape has changed substantially over the past few years. High profile cases have spurred new whistleblower protection regulations across the globe.
fear of retaliation, internal reporting systems, retaliation, whistleblower laws, whistleblower management system, whistleblower protections, whistleblower regulations
November 19, 2019 Norman D. Marks, CPA, CRMA Budgeting and Auditing, Business and Legal Issues, Corporate Governance, Finance and Accounting, IT, Privacy and Security, Leadership and Management, Privacy Compliance and Management,
What we should all note from the news is that a failure to perform an appropriate investigation is a serious source of risk to any organization.
fear of retaliation, internal audit, investigations, sexual harassment in the workplace, suspected wrongdoing, whistleblower, workplace investigations
November 19, 2019 Occasional Contributors Business and Legal Issues, Corporate Administration, Finance and Accounting, Intellectual Property, IP, IT, Privacy and Security, Leadership and Management, Sales, Marketing and Operations, Web design and Management,
This information bulletin addresses the language requirements pertaining to display, in a language other than French, of trademarks on real estate in Quebec.
Charter of the French Language, intellectual property, language requirements, trademarks
November 12, 2019 Occasional Contributors Accounting Systems and Controls, Accounts payable and receivable, Board of Directors, Process and Responsibilities, Budgeting and Auditing, Business and Legal Issues, Charities, Corporate Administration, Corporate Administration and Legal Matters, Finance and Accounting, Financial Compliance / Planning / Management, Financial Management, Not for Profit, Records Management and Retention, Sales, Marketing and Operations,
A recent Tax Court of Canada (“TCC”) decision, Promised Land Ministries v. The Queen[1], serves as a reminder to charities of the importance of maintaining proper books and records.
books and records, failing to maintain complete and accurate receipts, financial statements, good governance, internal audits, qualified donee status, record keeping requirements, tax receipting privileges
November 11, 2019 Norman D. Marks, CPA, CRMA Backup and Disaster Planning, Budgeting and Auditing, Business and Legal Issues, Competition, Corporate Administration, Corporate Governance, Finance and Accounting, IT, Privacy and Security, Leadership and Management, Sales, Marketing and Operations,
There’s some good material in KPMG’s Enterprise Risk Management Benchmarking Study, subtitled Evolving to an active, integrated and agile approach amidst change and disruption.
audit committee, Enterprise Risk Management ERM, ERM program, internal audit to identify risks, risk management, risk to objectives
November 8, 2019 McCarthy Tétrault LLP Business and Legal Issues, Corporate Governance, Defamation, Finance and Accounting,
The B.C. Court of Appeal’s recent decision in Northwest Organics, Limited Partnership v. Fandrich demonstrates the importance of keeping things in context when determining whether an allegedly defamatory statement has a defamatory meaning.
defamation, defamation claims, defamatory statements, Northwest Organics, Protection of Public Participation Act, public debate
November 7, 2019 Occasional Contributors Accounts payable and receivable, Business and Legal Issues, Corporate Administration, Finance and Accounting, Sales, Marketing and Operations,
The federal government and several provinces have now each proposed or enacted legislation to create “prompt payment” regimes for construction projects.
accounts receivables, Builders Lien Act, Construction Act, pay when paid clause, prompt payment, prompt payment legislation
November 6, 2019 Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) Accounting Systems and Controls, Accounts payable and receivable, Business and Legal Issues, Finance and Accounting, Sales, Marketing and Operations,
A better month-end close is possible. Like clockwork, a calendar month ends and in honour of this unchangeable fact, you must update the general ledger and prepare financial statements and management reports. The practical tips below can reduce stress, shorten the month-end cycle, increase accuracy and otherwise improve month-ends:
Apolone Gentles, financial reports, financial statements, general accounting, management reports, month-end, month-end close
November 5, 2019 Occasional Contributors Accounting Systems and Controls, Business and Legal Issues, Corporate Administration, Corporate Governance, Finance and Accounting, Financial Compliance / Planning / Management, Leadership and Management, Records Management and Retention,
Beginning on a date to be announced, privately-held B.C. Business Corporations Act (“BCA”) companies will be required to maintain a “transparency register” of “significant individuals”, being individuals who:
BC transparency register, Business Corporations Act, Canada Business Corporations Act, Code of ethics, individuals with significant control ISCs, ISC register, transparency
November 4, 2019 Norman D. Marks, CPA, CRMA Backup and Disaster Planning, Budgeting and Auditing, Business and Legal Issues, Corporate Administration, Corporate Governance, E-Commerce, Finance and Accounting, Fraud and Corruption, IT, Privacy and Security, Leadership and Management, Mobile Device Management, Network, Systems and Data Security, Privacy Compliance and Management, Sales, Marketing and Operations, Systems and Data Management,
There’s another useful article on Forbes. How to talk to the board about cybersecurity is written by an experienced CIO, John Matthews. Here are some useful excerpts with my highlights:
breach notification, breach prevention, cyber risk, cyber security, Cybersecurity, cybersecurity risks, risk management policy, risk of a breach, risk of data breaches
November 1, 2019 McCarthy Tétrault LLP Business and Legal Issues, Competition, Corporate Administration, Corporate Governance, Finance and Accounting, Financial Compliance / Planning / Management, Leadership and Management, Payroll and Personnel Management,
There were conflicting decisions from Nova Scotia (Rosedale) and Alberta (Canada North) on whether it was possible for CCAA and BIA created super-priority claims to rank senior to the Crown’s deemed trust claims under the fiscal statutes.
Bankruptcy and Insolvency Act, Canada Pension Plan Act, Companies' Creditors Arrangement Act, Employment Insurance Act, Income Tax Act, restructuring, restructuring legislation
October 31, 2019 Occasional Contributors Business and Legal Issues, Competition, Corporate Governance, Finance and Accounting, Fraud and Corruption, Leadership and Management, Sales, Marketing and Operations,
Does the automatic listing in the Register of enterprises ineligible for public contracts (REIN) constitute cruel and unusual punishment within the meaning of section 12 of the Canadian Charter of Rights and Freedoms?
Autorite des marches publics, canadian charter of rights and freedoms, construction contracts, corporate and commercial litigation, cruel and unusual punishment, Register of enterprises ineligible for public contracts (REIN)
