Canada: Actuarial Services

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

Les Obligations D'Information Financière Ne Sont Pas Toutes Égales : Deux Lois, Deux Réalités

Le printemps est généralement une saison chargée pour de nombreux organismes à but non lucratif (les « OBNL ») dont l'année financière se termine en décembre ou en mars. C'est le moment pour les organismes de fermer leurs livres, de clôturer leurs états financiers de fin d'année et de rédiger les rapports financiers à l'intention des membres et autres parties prenantes

Canada Accounting

MT

Miller Thomson LLP

Not All Financial Reporting Requirements Are Equal: A Tale Of Two Statutes

Spring is typically a busy season for many not-for-profit organizations ("NFPs") that have fiscal periods ending in December or March.

Canada Accounting

MT

Miller Thomson LLP

New Compliance Requirements For Businesses Using Accounting & Bookkeeping Software

Recent regulatory changes in Canada require businesses using accounting and bookkeeping software—including payroll and payment services—to provide additional business information. These changes, introduced as part.

Canada Accounting

BM

Bateman MacKay LLP

CRA In-Audit Conflict: Managing Risk & Taking Control

The data shows that CRA is hunting more tax revenue. CRA audits are not neutral reviews – they are structured to challenge tax positions and extract revenue.

Canada Accounting

CT

Counter Tax Litigators

L'organisme de réglementation en matière d'expertise comptable accroît ses pouvoirs de surveillance

Canada Accounting

BC

Blake, Cassels & Graydon LLP

Public Accounting Regulator Expands Oversight Powers

Canada Accounting

BC

Blake, Cassels & Graydon LLP

Electronic HST Instalment Reminders Being Missed

Canada Accounting

BM

Bateman MacKay LLP

Power Of Attorney Accounting And An Action To Account

Canada Accounting

ML

McKercher LLP

CRA's Expanded Audit Powers: Courts, Oaths, And Potential Penalties

Canada Accounting

F

Fasken

Élargissement des pouvoirs de vérification de l'ARC: ordonnances d'exécution, interrogatoires et pénalités

Canada Accounting

FF

Fasken (French)

Accounting During Estate Litigation: The Role Of Solicitor-Client Privilege

Canada Accounting

HH

Hull & Hull LLP

Nouveaux pouvoirs de vérification proposés par l'ARC : Plus de discrétion, plus de temps pour émettre une nouvelle cotisation, moins de contrôle judiciaire

Canada Accounting

MT

McCarthy Tétrault LLP

Audit Of Restaurants – Revenue Projection Method

Canada Accounting

RA

Rosen & Associates

CARM, And The "Big Bang"

Canada Accounting

MT

Miller Thomson LLP

London Calling: Canada-UK Trade

Worldwide International

F

Fasken

The Top 5 Outdated HR Policies That May Need A 2025 Refresh

Canada Employment

SL

Spring Law

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

RS

Rotfleisch & Samulovitch P.C.

Why Every Workplace Investigator Should Be A Case Law Expert And Other Lessons From A Recent Arbitration Decision

Canada Litigation

RT

Rubin Thomlinson LLP

Harassment And Workplace Violence: What Recent Case Law Teaches Us

Canada Employment

BB

BCF Business Law

Audit

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

The Canada Revenue Agency (CRA) has expansive powers to enforce compliance with the Income Tax Act, notably through Section 231.2, which allows the agency to demand documents or information from individuals or entities during a tax audit.

RS

Rotfleisch & Samulovitch P.C.

Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?

Subsection 231.1(1) of the Income Tax Act (ITA) outlines the powers of CRA during a tax audit or examination. Before the legislative changes in 2022, the text read as follows...

RS

Rotfleisch & Samulovitch P.C.

Toyota Bets Big On Plug-in Hybrids As EV Adoption Slows
Automotive Weekly

This information that follows is taken from sources including The Car Connection, Autoweek, Green Car Reports, and other industry sources.

Canada Transport

CM

Crowe MacKay LLP

When Do I Need A Tax Or Trade Lawyer?

MK

Millar Kreklewetz

Offshore Asset Exposure: How The CRA Builds Its Case Before You Know You're In One

CT

Counter Tax Litigators

Pay Equity Blitz Audits Are Coming For Federally-Regulated Employers

Canada Employment

F

Fasken

Tracer la voie stratégique à suivre dans le cadre d'un différend en matière de prix de transfert

MT

McCarthy Tétrault LLP

Les Obligations D'Information Financière Ne Sont Pas Toutes Égales : Deux Lois, Deux Réalités

Canada Accounting

MT

Miller Thomson LLP

Not All Financial Reporting Requirements Are Equal: A Tale Of Two Statutes

Canada Accounting

MT

Miller Thomson LLP

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Insolvency, Administration, Bankruptcy and Liquidation

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 Litigation

MT

McCarthy Tétrault LLP

Ontario Superior Court Rules On Priorities In Insolvency Proceedings Of Environmental Orders For Historical Contamination

The Ontario Superior Court of Justice (Commercial List) has confirmed that historical environmental remediation obligations will not automatically take priority over the claims of other creditors in an insolvency, even where those obligations are framed in the form of regulatory orders.

Canada Insolvency

NR

Norton Rose Fulbright Canada LLP

Treatment Of Repair And Storage Liens In Insolvency Proceedings

The Repair and Storage Liens Act1(the "RSLA") endeavors to protect the rights of persons that maintain or increase the value of collateral though repair and/or storage services.

Canada Insolvency

C

Cassels

Its IP Licensee Is Insolvent

MG

Minden Gross LLP

No Recourse To Travel Compensation Fund For Loyalty Points Program Provider

Canada Litigation

D

Dentons

Insolvency Watch: Arctic Glacier Obtains Court Protection To Conduct Search For New Investors

Canada Insolvency

C

Cassels

Dealing With Indalex

Canada Insolvency

BL

Borden Ladner Gervais LLP

Secured Creditors Beware: Crown GST/HST Garnishment May Trump Your Security Interest In An Account Receivable

Canada Insolvency

BL

Borden Ladner Gervais LLP

The Québec Court Of Appeal Changes The Allocation Of Realization Proceeds In A Manner Detrimental To A Financial Institution

Canada Insolvency

DW

Davies Ward Phillips & Vineberg

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Accounting Standards

Tax Court Rejects The CRA's Attempt To Obtain Documents Protected By Solicitor-Client Privilege: Stack v The King, 2024 TCC 137

In Stack v The King, 2024 TCC 137, the Tax Court of Canada blocked the Canada Revenue Agency's attempt to obtain various documents, including an email record, that were protected by solicitor-client privilege.

Canada Litigation

RS

Rotfleisch & Samulovitch P.C.

EV Registrations Fall In April For First Time In 14 Months

This information that follows is taken from sources including The Car Connection, Autoweek, Green Car Reports, and other industry sources.

Canada Transport

CM

Crowe MacKay LLP

CRA Communications For Businesses: Mandatory Transition Starting May 2025

As of June 16, 2025, the CRA will begin sending most correspondence to existing and new business owners electronically via My Business Account.

BM

Bateman MacKay LLP

Navigating Tariffs And Supply Chain Challenges In Construction

Canada Real Estate

RS

RSM Canada

Toyota Bets Big On Plug-in Hybrids As EV Adoption Slows
Automotive Weekly

Canada Transport

CM

Crowe MacKay LLP

Clauses d'indexation sur les bénéfices futurs dans le cadre de fusions et acquisitions de sociétés fermées : Négociation, rédaction et stratégie

Canada Commercial

FF

Fasken (French)

When Do I Need A Tax Or Trade Lawyer?

MK

Millar Kreklewetz

Chad v The King – Losses, Expenses Arising From Transactions That Are Not 'Sufficiently Commercial' May Be Ineligible To Reduce Your Income Tax

RS

Rotfleisch & Samulovitch P.C.

How CFOs Can Lead The Future And Outpace The Competition [With Infographic]

Alexa Translations

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Taxation

Tax Court Delivers Smackdown To Charitable Donor

Leveraged donation programs sound like the perfect option for budding philanthropists: Put $100 in, get $160 back, and your favourite charity gets a large donation. A win-win scenario? Not according to the Canada Revenue Agency.

Canada Accounting

DP

DLA Piper

The Digital Detective

They got Al Capone for tax evasion; not for any one of the hundred or so other crimes he allegedly committed. Apparently, it was testimony of his accountant and the discovery of a mysterious "second set of books" that finally put Capone away. The books were well hidden. Fortunately, the accountant knew where to find them.

Canada Accounting

CS

Crowe Soberman LLP

Don’t Be Caught Off-Guard: What To Do In The Case Of A Tax Audit

If you are concerned that you might be selected for an audit, how do you prepare for a possible visit?

Canada Accounting

CS

Crowe Soberman LLP

Distinctions With A Difference: Comparison Of Restructurings Under The CCAA With Chapter 11 Law And Practice

Canada Accounting

ML

McMillan LLP

Federal Budget Full Commentary

CS

Crowe Soberman LLP

Government Briefing Bulletin - Budget 2011 Review

GW

Gowling WLG

U.S. and Canada Tax Law: What to Watch for in 2011

DW

Davies Ward Phillips & Vineberg

Buy Low, Donate High, Sue to Get Even: More Risks for Recommending Aggressive Tax Avoidance Schemes

GW

Gowling WLG

Transfer Pricing Audits: Exposures and Remedies

CS

Crowe Soberman LLP

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Latest Videos

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2022 Financial Reporting & Tax Updates (Video)

CM

Crowe MacKay LLP

Jonathan Biderman | Audit Accountant Toronto | Crowe Soberman (Video)

CS

Crowe Soberman LLP

Talia Rubin | Audit Accountant Toronto | Crowe Soberman (Video)

CS

Crowe Soberman LLP

How Executive Compensation Plans Impact Property And Support In A Divorce

FL

Fuller Landau

5 Things To Know Before Hiring A Valuation Expert/Forensic Accountant For A Divorce

FL

Fuller Landau

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