Chapter 10 of the new EU Accounting Directive requires large companies and public interest entities active in the extractive and logging of primary
On July 31, 2013, Employment and Social Development Canada (formerly Human Resources and Skills Development Canada) released new standards for
On October 25, 2010, the Ontario Not-for-Profit Corporations Act, 2010 (the Act) received Royal Assent. The Act will come into force on a day to be
A consideration of why Canada should answer the European Union’s call for heightened IP protection for pharmaceuticals.
On July 22, 2011, the Canadian Securities Administrators (CSA) published amendments to the executive compensation disclosure rules, which will come into force on October 31, 2011.
On April 14, 2011, the Quebec Superior Court rendered a 750-page decision in the matter of Widdrington v. Wightman et al, known as the "Castor" case, the longest-running judicial saga in Canadian legal history.
In recent times the taxation of trusts has been subject to a degree of uncertainty in the wake of court decisions such as Bamford v Commissioner of Taxation and the Colonial First State Investments Ltd case.
The decision of the Administrative Appeals Tribunal (AAT) in Sinclair v FC of T 2010 AATA 902 has thrown up some uncertainty about the level of assurance that taxpayers need to obtain to avoid being subject to tax penalties.
The High Court decision in the case of Commissioner of Taxation v Bamford on 30 March 2010 did not once and for all resolve the uncertainty regarding the taxation of trusts.
It is commonplace for corporations to have on their boards of directors professionals such as accountants or lawyers.