Canada: Data Protection

As organizations rapidly adopt AI tools in audit and finance workflows, a critical gap is emerging between operational efficiency and regulatory compliance. While AI accelerates analysis and reduces manual effort, it fundamentally disrupts the audit evidence chain through issues of data control, traceability, and reproducibility that traditional frameworks were not designed to address.

Le projet de loi C-36 introduit la Loi visant à protéger la vie privée et les données des consommateurs (LPVPDC), marquant la réforme la plus importante de la législation canadienne en matière de protection de la vie privée dans le secteur privé depuis plus de 20 ans. Cette nouvelle législation crée un organisme de réglementation doté de pouvoirs d'application renforcés et impose de nouvelles obligations en matière de consentement, d

Canada's federal government has introduced Bill C-36, proposing to replace PIPEDA with the Protecting Privacy and Consumer Data Act and establish a new Digital Safety and Data Protection Commission. The legislation introduces significant penalties up to $25 million or 5% of global revenue, mandatory privacy impact assessments for cross-border transfers, and new provisions governing automated decision-making systems. Organizations face heightened compliance obligations including documented privacy management