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.

Est-ce que les vérifications de l'ARC pourraient bientôt ressembler à une procédure judiciaire?

Note de la rédaction : Le présent article s'appuie sur le survol que nous avons publié récemment au sujet des modifications proposées aux pouvoirs de vérification...

Canada Accounting

MT

Miller Thomson LLP

Canadian Securities Administrators Request For Comment On Proposed Amendments To NI 52‑112 - Non‑GAAP And Other Financial Measures Disclosure

The Canadian Securities Administrators (CSA) have published for a 90‑day comment period proposed amendments to NI 52‑112 and related changes to the Companion Policy...

Canada Accounting

D

Dentons Canada LLP

CSA Proposes Amendments To Align Non-GAAP Financial Measures Disclosure Framework With IFRS 18

On November 13, 2025, the Canadian Securities Administrators (CSA) published a notice and request for comment regarding proposed amendments to National Instrument 52-112...

Canada Accounting

GL

Goodmans LLP

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

Canada Accounting

MK

Millar Kreklewetz

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

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

Torys On Budget 2025: Supporting Innovation In Financial Services

TL

Torys 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.

Financial Services Regulatory Authority Of Ontario's New Proposed Life And Health Managing General Agents Rule

TL

Torys LLP

Contracts For Services vs. Contracts For Goods In Ontario

Canada Commercial

Pacific Legal PC

Torys On Budget 2025: Tax Highlights

TL

Torys LLP

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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.

Est-ce que les vérifications de l'ARC pourraient bientôt ressembler à une procédure judiciaire?

Canada Accounting

MT

Miller Thomson LLP

CRA Reassessments Behave Like Capital Events

CT

Counter Tax Litigators

CRA Continues To Have Major Problems In Call Centres: Auditor General's 2025 Report | Canadian Tax Lawyer Analysis

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

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Accounting Standards

Canadian Securities Administrators Request For Comment On Proposed Amendments To NI 52‑112 - Non‑GAAP And Other Financial Measures Disclosure

The Canadian Securities Administrators (CSA) have published for a 90‑day comment period proposed amendments to NI 52‑112 and related changes to the Companion Policy...

Canada Accounting

D

Dentons Canada LLP

CSA Proposes Amendments To Align Non-GAAP Financial Measures Disclosure Framework With IFRS 18

On November 13, 2025, the Canadian Securities Administrators (CSA) published a notice and request for comment regarding proposed amendments to National Instrument 52-112...

Canada Accounting

GL

Goodmans LLP

2025 Federal Budget: Top Five Insights And Impacts For Business Owners And Individuals

Our 2025 Federal Budget article highlights the matters most relevant to the majority of our business owner clients.

BM

Bateman MacKay LLP

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

Canada Transport

CM

Crowe MacKay LLP

Semiconductor Could Be An Issue…Again

Canada Transport

CM

Crowe MacKay LLP

Hertz Launches Fully Online Used-car Shop
Automotive Weekly

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

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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

How Can A Forensic Accountant Help Me In My Divorce?

FL

Fuller Landau

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

FL

Fuller Landau

How Do I Expand My Business?

CS

Crowe Soberman LLP

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

CS

Crowe Soberman LLP

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