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Results: 1-10 of 22

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 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


Final CCGG model shareholder engagement and “say-on-pay” policy
  • McCarthy Tétrault LLP
  • Canada
  • March 1 2010

On October 22, 2009, the Canadian Coalition for Good Governance (CCGG) released a draft of its much-awaited model shareholder engagement and "say-on-pay" policy, which addressed best practices for boards of directors on board engagement with shareholders, and included a model non-binding advisory shareholder resolution on executive compensation


OSC staff review finds IFRS transition disclosure lacking
  • McCarthy Tétrault LLP
  • Canada
  • March 1 2010

The Ontario Securities Commission (OSC) recently released the results of its review of the quality of International Financial Reporting Standards (IFRS) transition disclosure provided by certain randomly selected issuers in their 2008 annual and 2009 interim management discussion and analysis (MD&A


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


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


CSA staff conduct IFRS transition disclosure review
  • McCarthy Tétrault LLP
  • Canada
  • September 2 2010

The Canadian Securities Administrators (CSA) recently released the results of their review of the extent and quality of International Financial Reporting Standards (IFRS) transition disclosure provided by certain issuers in their 2009 annual management's discussion and analysis (MD&A


Revised proposed amendments to National Instrument 54-101 communication with beneficial owners of securities of a reporting issuer
  • McCarthy Tétrault LLP
  • Canada
  • June 23 2011

On June 17, 2011, the Canadian Securities Administrators (CSA) published for comment revised proposed amendments to National Instrument 54-101 Communications with Beneficial Owners of Securities of a Reporting Issuer (NI 54-101), National Instrument 51-102 Continuous Disclosure Obligations and other related policies that are designed to further enhance the shareholder voting communication process (collectively, Revised Proposed Amendments


Disclosure falling short results of the CSA Continuous Disclosure Review for 2011
  • McCarthy Tétrault LLP
  • Canada
  • August 4 2011

On July 15, 2011, the Canadian Securities Administrators (CSA) published the summary of the results of their annual continuous disclosure (CD) review program of reporting issuers (other than investment funds) for fiscal year 2011 in CSA Staff Notice 51-334 Continuous Disclosure Review Program Activities for the fiscal year ended March 31, 2011 (Staff Notice


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