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Results: 1-10 of 23

Ontario Enacts Ban on the Expiry of Rewards Points
  • McCarthy Tétrault LLP
  • Canada
  • December 16 2016

On December 6, 2016, Bill 47 - Protecting Rewards Points Act (the “Act”), amending Ontario’s Consumer Protection Act, 2002 (the “CPA”), received Royal


Getting ready for IFRS - practical tips
  • McCarthy Tétrault LLP
  • Canada
  • March 1 2010

On January 1, 2011, Generally Accepted Accounting Principles (GAAP) for Publicly Listed Enterprises will adopt the International Financial Reporting Standards (IFRS


A penny saved is a penny earned?
  • McCarthy Tétrault LLP
  • Canada
  • February 8 2013

Effective February 4, 2013, the Canadian government proceeded with its plan to phase out the penny. In light of rising production and handling costs


Should a seller care about due diligence?
  • McCarthy Tétrault LLP
  • Canada
  • October 17 2013

In our recent post we considered, to what extent, the seller in the context of an M&A transaction should care about legal due diligence, and


Dealmaking in the beauty and personal care space
  • McCarthy Tétrault LLP
  • Canada
  • November 5 2013

We recently picked up Buying Into Beauty, the new Mergermarket report (prepared in association with Michel Dyens & Co.), which looks at M&A activity


Should proxy advisory firms be regulated in Canada?
  • McCarthy Tétrault LLP
  • Canada
  • July 18 2012

On June 21, 2012, the Canadian Securities Administrators (otherwise known as the “CSA”) published Consultation Paper 25-401 Potential Regulation of Proxy Advisory Firms, the purpose of which is to obtain feedback regarding some of the concerns raised by market participants in order to assist the CSA with determining whether there is a need to regulate proxy advisory firms and to outline and solicit feedback on potential regulatory responses and frameworks that may be used to regulate proxy advisory firms


OSC invites input from public companies and others on shareholder democracy proposals
  • McCarthy Tétrault LLP
  • Canada
  • January 18 2011

On January 10, 2011, the Ontario Securities Commission published OSC Staff Notice 54-701 Regulatory Developments Regarding Shareholder Democracy (the Notice), which provides an update on the status of shareholder democracy issues and identifies three issues for additional review and potential regulatory proposals for reporting issuers


CSA provides guidance on corporate governance disclosure
  • McCarthy Tétrault LLP
  • Canada
  • March 1 2011

The Canadian Securities Administrators (CSA) recently released the results of its review of compliance with corporate governance disclosure requirements by certain issuers and provided guidance on compliance with these requirements, with a focus on the areas of concern identified in that review


Recent IFRS disclosure guidance from the Ontario Securities Commission
  • McCarthy Tétrault LLP
  • Canada
  • June 16 2011

The Ontario Securities Commission (OSC) recently released the results of its preliminary review of Ontario reporting issuers’ first International Financial Reporting Standards (IFRS) interim financial reports for the quarter ended March 31, 2011


Executive compensation disclosure items to consider in preparing this year’s disclosure
  • McCarthy Tétrault LLP
  • Canada
  • January 11 2010

On November 20, 2009, the Canadian Securities Administrators (CSA) issued CSA Staff Notice 51-331 (the Staff Notice) reporting findings of their targeted compliance review of executive compensation disclosure of 70 (unnamed) reporting issuers in relation to compliance with the new executive compensation rules that were implemented on December 31, 2008