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Searching Content indexed under Audit by Blake, Cassels & Graydon LLP ordered by Published Date Descending.
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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"...
Canada
19 Dec 2016
2
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.
Canada
23 Jan 2013
3
Commissioning A Governance Audit
Governance audits of pension plans can help minimize potential liability for the plan sponsor and administrator, as well as officers and directors.
Canada
 
21 Mar 2007
4
Expanded Relief From Insider Reporting Requirements
Proposed amendments to National Instrument 55-101 – Insider Reporting Exemptions (NI 55-101) expand relief from insider reporting requirements.
Canada
 
21 Mar 2007
5
Proposed Amendments To Ontario’s Business Corporations Act – Implications For Public Companies
On October 19, 2006, the Ontario Government introduced for first reading Bill 152 Ministry of Government Services Consumer Protection and Service Modernization Act, 2006 (Bill 152).
Canada
 
24 Nov 2006
6
Canada Enhances Tax Incentives For Green Energy Projects
For a number of years, Canada has offered tax incentives to encourage the development of efficient or so-called Green Energy Projects. These incentives include an accelerated capital cost allowance deduction for the capital cost of certain assets and an immediate deduction for certain expenses incurred in the development of Green Energy Projects.
Canada
 
3 Mar 2005
7
Income Trusts—A Maturing Capital Markets Sector
In the past two years, the income trust has developed into an extremely widespread and versatile vehicle for acquiring and repackaging an increasingly diverse range of businesses in an effort to maximize value. A widely cited statistic for 2002 is that almost 90% of Canadian initial public offerings in that year were made through income trusts, with roughly 45 businesses effectively being sold to the public through income trust offerings. As of early September, 2003, activity remained strong, wi
Canada
7 Jun 2004
8
Restrictions On Non-Resident Ownership
For a number of reasons, income trusts have featured prominently in the business media in the last few months. One issue that has garnered its share of headlines concerns the restrictions on ownership of income trusts by non-residents that often apply under Canadian income tax law
Canada
7 Jun 2004
9
Monitoring Non-Resident Ownership
Widespread use of the depository system in Canada and the U.S. imposes practical limits on income trusts’ ability to monitor and control non-resident ownership of their units. Many income trusts are subject to restrictions on the ownership of their units by non-residents of Canada .
Canada
7 Jun 2004
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