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CSA Proposes Non-GAAP Financial Measures Rule
The Canadian Securities Administrators (CSA) recently issued a request for comment on proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (Proposed Instrument)
12 Sep 2018
SCC Affirms Duty Of Care But Reduces Auditor's Damages In Livent Decision
On December 20, 2017, the Supreme Court of Canada (SCC) released its long-awaited decision in Deloitte & Touche v. Livent Inc. (Receiver of) (Livent)...
2 Jan 2018
Some Changes Ahead For The Tax Objection And Appeal Process Of The Canada Revenue Agency
On November 29, 2016, the Auditor General of Canada released the 2016 Fall Reports, including "Income Tax Objections"...
19 Dec 2016
CSA Re: Non-GAAP, TSX NCIB FAQs And Other Acronyms
This bulletin addresses each of these regulatory updates and the enhanced guidance that they provide to participants in Canadian capital markets.
11 Feb 2016
OSC Expects REIT Distributions Disclosure To Yield More Information
In the current low interest rate environment, yield-hungry investors have been particularly attracted to real estate investment trusts...
9 Feb 2015
CSA Adopts Measures To Facilitate Access To Capital By Small Businesses
The securities regulatory authorities in all Canadian provinces and territories except Ontario and British Columbia have announced their intention to issue harmonized interim local orders that provide exemptions from certain financial statement-related and audit requirements of Form 45-106F2 – Offering memorandum for non-qualifying issuers.
23 Jan 2013
Modern Legislation For Not-For-Profit Corporations
The Canada Not-for-Profit Corporations Act (the Act) was proclaimed on October 17, 2011.
25 Oct 2011
SCC Holds No Priority For GST Claims In CCAA Proceedings
On December 16, 2010, the Supreme Court of Canada (the SCC) released its decision in Century services Inc. v. Canada (Attorney General) (aka Re Ted LeRoy).
10 Feb 2011
Government Environmental Clean-Up Orders Subject to CCAA Debt Restructuring
On March 31, 2010, the Superior Court of Québec (Court), in Re AbitibiBowater Inc., issued an important decision on when a government regulatory order may be treated as a creditor claim in proceedings under the federal Companies’ Creditors Arrangement Act (CCAA).
23 Apr 2010
International Financial Reporting Standards and Operating Cost Recoveries
On January 1, 2011, Canadian Generally Accepted Accounting Principles (GAAP) will be replaced by the International Financial Reporting Standards (IFRS) as the financial reporting standard required for Canadian businesses that are "publicly accountable enterprises."
14 Apr 2010
CSA Publishes Proposed Amendments To Securities Rules To Address Adoption Of International Financial Reporting Standards In Canada
On September 25, 2009, the Canadian Securities Administrators (the CSA) published for comment a new rule (the Proposed Rule) that would replace the existing National Instrument 52-107 — "Acceptable Accounting Principles, Auditing Standards and Reporting Currency".
26 Oct 2009
Investment Fund Continuous Disclosure – Transition To International Financial Reporting Standards
On October 16, 2009, the Canadian Securities Administrators (CSA), except the Autorité des marchés financiers and the New Brunswick Securities Commission, published for comment amendments (the Proposed Amendments) to National Instrument 81-106 “Investment Fund Continuous Disclosure” (the Instrument) and Companion Policy 81-106CP “Investment Fund Continuous Disclosure” (the Policy).
20 Oct 2009
The Indalex Principles - Ontario Court Establishes Test For DIP Guarantees
The dominant theme in recent judicial discussions in connection with the approval of cross-border DIP financing is the appropriateness of approving cross-border guarantees in connection with DIP financing; particularly when the court is asked to approve re-financing or a roll up of pre-filing indebtedness.
28 Apr 2009
2009-2010 Quebec Budget Highlights
Quebec Finance Minister Monique Jérôme-Forget tabled the 2009-2010 budget of the Government of the Province of Quebec on Thursday, March 19, 2009 (Budget) not only against the backdrop of a provincial economic recession but also that of a global financial economic crisis.
24 Mar 2009
Quebec Releases Consultation Paper On “Aggressive Tax Planning”
The Minister of Finance of Quebec recently released a discussion paper on so-called “aggressive tax planning”.
19 Feb 2009
2009 Federal Budget
With numerous spending initiatives released in the days leading up to the January 27, 2009 federal budget, many wondered whether the tabling of the Budget itself would be anti-climactic.
9 Feb 2009
Intellectual Property Licences And Insolvency Laws
Amendments to Canada's bankruptcy and insolvency legislation are another step closer to taking effect with the passage, in December 2007, of Bill C-12, "An Act to amend the Bankruptcy and Insolvency Act, the Companies' Creditors Arrangement Act, the Wage Earner Protection Program Act and chapter 47 of the Statutes of Canada, 2005".
5 Jun 2008
Sovereign Wealth Funds: Friend Or Foe? Report From Address By Minister Flaherty
On January 28, 2008, Canada’s Minister of Finance, The Honourable Jim Flaherty, addressed the growth of sovereign wealth funds and the role that they may play in the future at a Conference Board of Canada event in Toronto entitled "The Hollowing Out of Corporate Canada: Myth or Reality?".
30 Jan 2008
Court-Supervised Mergers And Acquisitions Opportunities For Knowledgeable Buyers In Distressed Markets
The acquisition of an insolvent target will usually involve a court process. A corporation may be insolvent on either an asset-value test, where the value of its assets is less than its liabilities, or a cash-flow test, where it has insufficient liquidity to meet its liabilities generally as they become due, regardless of the value of its assets.
9 Nov 2007
Restructuring Trends, Issues And Opportunities
The casualties of the current market turbulence will bring about a next wave of mergers and acquisitions opportunities in the form of distressed M&A.
9 Nov 2007
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