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Inside Internal Controls

News and discussion on implementing risk management

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Payroll and Personnel Management

Alberta Court of Appeal confirms super-priority status of restructuring charges

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.

 

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Canada is first jurisdiction worldwide to require diversity disclosure beyond gender; Diversity disclosure rules will apply to federally incorporated public companies effective Jan. 1, 2020

Effective January 1, 2020, corporations governed by the Canada Business Corporations Act (CBCA) with publicly traded securities will be required to provide shareholders with information on the corporation’s policies and practices related to diversity on the board of directors and within senior management, including the number and percentage of members of the board and of senior management who are women, Aboriginal persons, members of visible minorities and persons with disabilities.

 

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We need to preserve and protect whistleblowing in this time of challenge

Now more than ever, compliance officers, executive teams and boards of directors must think more about how to support an internal reporter, even at the “mechanical” level of protecting their identity.

 

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5 practical principles for policy & procedure management

Many failures in business today could be addressed or even prevented with better policy management. Data breaches, workplace accidents, employee misconduct, third-party incidents, customer complaints, and more are often traced to policies that were absent, ineffective, or out of sight, out of mind.

 

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The Financial Services Regulatory Authority of Ontario

Effective June 8, 2019, the Ontario government launched the Financial Services Regulatory Authority of Ontario (FSRA), which is a new independent and self-funded regulator of financial services and pensions that is intended to help reduce regulatory burden, among other things.

 

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Not-for-profit boards need a succession plan for their CEOs/EDs

Notwithstanding the vast differences between for-profit and not-for-profit entities, both need succession plans to quickly and effectively replace CEOs/EDs, whether the departure is planned or abrupt.

 

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Expert answers for questions on retaliation in the workplace

Competition law

The NAVEX Global Master Class on Retaliation in the Workplace generated a plethora of thoughtful questions and discussion points from our attendees.

 

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Focusing board attention on management

Rather than trying to make sure themselves that everything is right, the board should focus its limited time on gaining comfort that it has the right management team in place, a team capable of getting things right.

 

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New Canadian temporary immigration options under the CPTPP

The purpose of the CPTPP is to facilitate market access, investment opportunities and trade amongst the parties. Of interest from an immigration standpoint, the CPTPP contains new temporary immigration options for citizens of member countries.

 

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Avoiding women at work is not a solution, it’s discrimination

#MeToo-inspired discrimination as described from Davos could lead to potential revenue loss – not to mention the toxic cultures created along the way that can affect overall productivity and performance.

 

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New Employer Health Tax comes into force

British Columbia’s new Employer Health Tax came into force on January 1, 2019. The Employer Health Tax is an annual payroll tax payable by British Columbia employers.

 

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When should an employer terminate for cause?

An employment relationship is a relationship built upon mutual trust. Courts and tribunals have long held that when an employee violates that trust, the employer is justified in ending the relationship, for cause, and without notice.

 

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Delayed: The Pay Transparency Act, 2018, will not come into force on January 1, 2019

Bill 57, proposed to postpone the coming into force of the Pay Transparency Act, 2018. On December 6, 2018, it did just that.

 

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Bill 66: More changes to employment and labour legislation

On December 6, 2018, the legislature again introduced new changes to the statutory labour and employment regime of the province. While Bill 66, Restoring Ontario’s Competitiveness Act (“Bill 66”), makes changes to a wide swath of laws, the ESA and the LRA are subject to some new tweaks.

 

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Concerned about risk? #MeToo: A discussion on civil liability, sports and the #MeToo movement

The ever-changing landscapes of political, social and technological advances mean that risk factors for organizations are constantly evolving.

 

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