Canada: Accounting and Audit

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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.

CRA Audits And Disputes: A New Test Of Control And Judgement

Leadership responses at the audit stage now directly shape the trajectory of tax disputes and how boards evaluate the CFO's judgement.

Canada Accounting

CT

Counter Tax Litigators

CBSA Auditing Structural Steel

As we have blogged here and here, the Canada Border Services Agency (the "CBSA") sets out its priority areas for compliance audits and verifications in its Trade Compliance Verification Priorities publication.

Canada Accounting

MK

Millar Kreklewetz

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

Canada Accounting

BM

Bateman MacKay LLP

CRA In-Audit Conflict: Managing Risk & Taking Control

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

The CRA Issues A New Income Tax Folio On 'Deemed Interest Benefit On Shareholder Loans And Debts': How Is It Treated For Tax Purposes?

RS

Rotfleisch & Samulovitch P.C.

A Broken Vase Can't Always Be Fixed: When Employees Lie In The Workplace

Canada Employment

PH

Piccolo Heath

Share Redemption And Share Retraction: Tax Treatment By CRA—plus They Are Useful Tax Planning Tools

RS

Rotfleisch & Samulovitch P.C.

Reality Check: Alberta Court Weighs Costs Award Against Counsel For AI-Generated Case Law Hallucinations

Canada Technology

BC

Blake, Cassels & Graydon LLP

Contracts For Services vs. Contracts For Goods In Ontario

Canada Commercial

Pacific Legal PC

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Audit

CRA's Increasing Use Of Digital Tools And AI Analytics To Enforce Penalties: What Canadian Taxpayers Need To Know Now

The Canada Revenue Agency (CRA) is increasingly adopting advanced digital tools and artificial intelligence (AI) analytics to enhance tax compliance and enforcement.

RS

Rotfleisch & Samulovitch P.C.

CRA's Expanding Use Of Administrative Tax Penalties (2020–2025): What Canadian Taxpayers Need To Know Now

From 2020 to 2025, the Canada Revenue Agency (CRA) has significantly increased the use of administrative penalties as a core enforcement tool.

RS

Rotfleisch & Samulovitch P.C.

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?

RS

Rotfleisch & Samulovitch P.C.

CRA Audits And Disputes: A New Test Of Control And Judgement

Canada Accounting

CT

Counter Tax Litigators

CBSA Auditing Structural Steel

Canada Accounting

MK

Millar Kreklewetz

Proactive Culture Checks In Police: Knowing When To Check The Pulse

Canada Employment

B

Bernardi

Dos And Don'ts Of Responding To Software Vendor Audits

Canada Commercial

TL

Torys LLP

Controlling CRA Exposure: Pre-Audit To Audit (Overview)

CT

Counter Tax Litigators

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Accounting Standards

Suppliers Lose Pricing Power Amid Tariff Pressures, EV Cancellations Automotive Weekly

Many suppliers are losing pricing leverage with customers at a perilous moment as tariff pressures and electric vehicle program delays squeeze profits. "Suppliers are kind of stuck between a rock and a hard place...

Canada Transport

CM

Crowe MacKay LLP

Semiconductor Could Be An Issue…Again

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

Hertz Launches Fully Online Used-car Shop
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

Behind The Numbers: Navigating Comfort Letters With Confidence

Canada Commercial

F

Fasken

Quebec Lifts 2035 Gas Vehicle Ban, Softens ZEV Sales Mandate Targets Automotive Weekly

Canada Transport

CM

Crowe MacKay LLP

EV Registrations Fall In April For First Time In 14 Months

Canada Transport

CM

Crowe MacKay LLP

CRA Communications For Businesses: Mandatory Transition Starting May 2025

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

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Forensic Accounting

Québec Court Of Appeal Rules On Consequence Of Voluntary Disclosure Of Privileged Information Made To Law Enforcement In The Context Of An Investigation

On October 17, 2022, the Québec Court of Appeal in Centre universitaire de santé McGill c. Lemay held that the voluntary disclosure of a solicitor-client privileged forensic accounting report to a police force in the context...

Canada Accounting

OH

Osler, Hoskin & Harcourt LLP

New Business Tool Kit Chapter 7 – Cash Planning And Forecasting

The lifeblood of any business is its ability to collect cash and pay bills as well as pay its employees, particularly its owners.

Canada Accounting

CM

Crowe MacKay LLP

Foreign Exchange Issues In Damage Quantification: Part I – Basic Concepts

It is not uncommon for litigation to involve the quantification of financial remedies across multiple political and monetary boundaries.

Canada Accounting

MD

Matson Driscoll & Damico

Foreign Exchange Issues In Damage Quantification: Part II – Applying The Concepts

Canada Accounting

MD

Matson Driscoll & Damico

Warning Signs Of Employee Fraud

Canada Healthcare

FL

Fuller Landau

How Can A Forensic Accountant Help Me In My Divorce?

Canada Accounting

FL

Fuller Landau

How Executive Compensation Plans Impact Property And Support In A Divorce

Canada Accounting

FL

Fuller Landau

How Do You Calculate The Equalization Payment In A Divorce In Ontario?

Canada Accounting

FL

Fuller Landau

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

Canada Accounting

FL

Fuller Landau

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Actuarial Services

Sports Injury And Economic Loss

Sports Injury And Economic Loss

Canada Accounting

CS

Crowe Soberman LLP

Clarifying Depreciation And Amortization (At The Margins…)

The IASB recently issued Clarification of Acceptable Methods of Depreciation and Amortization.

Canada Accounting

ML

MNP LLP

Holiday Gift From Supreme Court Of Canada To Public Sector Pension Plan Members - A Lump Of Coal. Members Not Entitled To Pension Surplus

In a recent case, the Supreme Court of Canada, was asked to examine whether plan members had an equitable interest in the defined benefit surpluses in three federal government pension plans.

Canada Employment

SE

Stikeman Elliott LLP

CAPSA Consultation Paper On The Prudence Standard In Pension Plan Funding And Investment

BL

Borden Ladner Gervais LLP

Pension and Employee Benefits - Recent Case Law Developments

Canada Employment

BC

Blake, Cassels & Graydon LLP

Pension Plan Expenses — What Can You Charge?

Canada Strategy

BC

Blake, Cassels & Graydon LLP

Allocating Risks & Responsibilities for Pension Plan Sponsors and Their Service Providers

Canada Strategy

BC

Blake, Cassels & Graydon LLP

Class Actions & Retiree Benefits — New Risks?

Canada Strategy

BC

Blake, Cassels & Graydon LLP

Plan Mergers After The ING Case

Canada Strategy

BC

Blake, Cassels & Graydon LLP

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Latest Videos

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2022 Financial Reporting & Tax Updates (Video)

CM

Crowe MacKay LLP

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

CS

Crowe Soberman LLP

How Do You Calculate The Equalization Payment In A Divorce In Ontario?

FL

Fuller Landau

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

FL

Fuller Landau

Why Do I Need My Own Expert To Calculate The Value Of A Claim? (Video Content)

CS

Crowe Soberman LLP

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