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Maintaining The Status Quo: Canadian Securities Regulators Confirm No Changes To Current Approach To Determining Director And Audit Committee Member Independence
The Canadian Securities Administrators (the "CSA") recently issued Staff Notice 52-330 – Update on CSA Consultation Paper 52-404 Approach to Director and Audit Committee Member Independence (the "Staff Notice").
Canada
12 Sep 2018
2
The Supreme Court's Decision In Livent: A Framework For Deciding Auditor's Negligence Cases
In its much anticipated decision in Deloitte & Touche v. Livent Inc., the Supreme Court of Canada has considerably reduced the damage award payable by an auditor after it failed to detect a colossal fraud perpetrated...
Canada
13 Mar 2018
3
Canadian Securities Regulators Seek Comment On Director And Audit Committee Member Independence
On October 26, 2017, the Canadian Securities Administrators published for comment CSA Consultation Paper 52-404 – Approach to Director and Audit Committee Member Independence.
Canada
23 Nov 2017
4
The Office Of The Information And Privacy Commissioner Reminds BC's Private Businesses That Use Of Video Surveillance Is A Last Resort
The Commissioner concluded that the Clinic's use of video and audio surveillance was excessive in the circumstances.
Canada
3 Apr 2017
5
Indeterminate Liability Of Auditors And The Dangers Of Partial Summary Judgment
In 1998, an accounting fraud was discovered at Philip Services Corp. ("Philip"), a publicly traded company.
Canada
30 Dec 2016
6
2016 CSA Continuous Disclosure Review: Mistakes To Avoid And Drafting Tips
On July 18, 2016, the Canadian Securities Administrators (CSA) published a summary of the results of their annual continuous disclosure (CD) review of reporting issuers for fiscal year 2016.
Canada
25 Jul 2016
7
"Crossing The Rubicon" Against Corporations: Authorities Cannot Investigate Corporations Under The Guise Of An Audit
Authorities must relinquish their broad compulsory auditing powers when engaging in an adversarial determination of penal liability or, as stated by the Supreme Court in R. v. Jarvis, [2002] 3 SCR 757 when they "cross the Rubicon".
Canada
23 Mar 2016
8
Self-Audit Requirement Under Ontario’s Employment Standards Act
Did you know? As of May 20, 2015, Ontario employers could be required to self-audit their Employment Standards Act compliance.
Canada
24 Apr 2015
9
Regulatory Risks Faced By Auditors: The Calm Before The Wave?
Much ink has been spilled about the increasing prevalence of civil litigation against auditors and accountants.
Canada
8 May 2014
10
From The Desk Of The HR Manager: Spring Cleaning – Performing An HR Audit
As spring is upon us, it is an appropriate time of the year for an organization to perform an audit of its human resources process.
Canada
6 May 2014
11
The Second Opinion: Mandatory Audit Rights And The CBCA
Can a private corporation decline to provide audited financial statements to its shareholders without their unanimous consent on the ground that it is too expensive for it to do so?
Canada
24 Feb 2014
12
Controls Assurance Reports In Outsourcing Transactions: Knowing What To Ask For
Outsourcing and cloud computing service engagements are fraught with financial, security and other risks, especially if dealing with an unproven service provider.
Canada
18 Jun 2013
13
A Rascal Of A Doctrine: The Elusive Definition Of Resulting Trust
The Supreme Court of Canada has recently granted leave to appeal from the judgment of the British Columbia Court of Appeal in Edward Sumio Nishi v. Rascal Trucking Ltd.
Canada
12 Jun 2012
14
Indalex Case To Be Heard By Supreme Court Of Canada
Today, the Supreme Court of Canada agreed to hear an appeal of the unanimous decision rendered last April by the Ontario Court of Appeal (OCA) in Re Indalex Limited (Indalex).
Canada
6 Dec 2011
15
Canada Not-For-Profit Corporations Act
On October 17, 2011, the new "Canada Not-for-Profit Corporations Act" (CNFP Act) was proclaimed in force. Federally incorporated non-share capital corporations will have three years from October 17, 2011 within which to continue under the CNFP Act.
Canada
9 Nov 2011
16
Farley's Reflections: Sunrise, Sunset
Sunrise, sunset. Perhaps a matchmaker would have helped. The saga of the dispute between Ventas, Inc. and Health Care Property Investors, Inc. arose five years ago when Sunrise Senior Living Real Estate Investment Trust’s "board of trustees determined that a strategic sale process of its assets would be beneficial to its unitholders, thus effectively putting Sunrise ‘in play’ on the public markets" (per Blair J.A. for the Ontario Court of Appeal) in Ventas, Inc. v. Sunrise Senior Living Real Est
Canada
16 Sep 2011
17
Recent IFRS Disclosure Guidance From The Ontario Securities Commission
The Ontario Securities Commission (OSC) recently released the results of its preliminary review of Ontario reporting issuers’ first International Financial Reporting Standards (IFRS) interim financial reports for the quarter ended March 31, 2011.
Canada
22 Jun 2011
18
"Indalex Case": Ontario Court of Appeal Gives Priority to Pension Plan Deficiency Over Secured Lenders
Last month, in the proceedings of Indalex Limited under the Companies’ Creditors Arrangement Act (CCAA), the Ontario Court of Appeal (OCA) made the surprising decision to give priority to Indalex’s pension plan wind-up deficiency claims over the claims of Indalex’s CCAA-secured lender.
Canada
10 Jun 2011
19
Indalex Priority Case Decided — Ontario Court Of Appeal Gives Priority To Pension Plan Deficiency Over Secured Lenders
This week, the Ontario Court of Appeal surprised many by deciding that in the context of the CCAA proceedings of Indalex, pension plan deficiency claims can have priority over security held by secured DIP lenders.
Canada
13 Apr 2011
20
Who Owns a Québec Partnership?
In Ferme CGR Enr., s.e.n.c. (Syndic de) 2010 QCCA 719, the Québec Court of Appeal decided that it is not necessary to put the partners of a Québec general partnership into bankruptcy when the partnership itself is put into bankruptcy.
Canada
21 Dec 2010
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