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52-110: Audit Committees [23] 58-101: Disclosure of Corporate Governance Practices, [24] the Canadian implementation of the practices recommended by the UK Cadbury Report, made mandatory by the Toronto Stock Exchange for listed companies. [25]
The Revised Statutes of Ontario (RSO; Quebec French: Lois refondues de l'Ontario, LRO) is the name of several consolidations of public acts in the Canadian province of Ontario, promulgated approximately decennially from 1877 to 1990. [1] [2]
A "statutory audit" is a legally required review of the accuracy of a company's or government's financial records. The purpose of a statutory audit is the same as the purpose of any other audit – to determine whether an organization is providing a fair and accurate representation of its financial position by examining information such as bank balances, bookkeeping records and financial ...
Since the passage of the 1886 Audit Act, the office has evolved (after the 1950 Audit Act) into an independent provincial agency. [2] With the passage of the 1978 Audit Act , the auditor general no longer submits his or her findings to the provincial cabinet, but to the Speaker of the Legislative Assembly of Ontario (and thereby reports back to ...
In 2020, when Alberta made a deep and rapid corporate tax rate cut, from 12%, which is the average provincial corporate tax rate, to 8%, University of Toronto economist, Michael Smart, cautioned that this could result in "Ontario-based companies booking profits in Alberta to pay lower tax rates—shades of the "Québec shuffle" that occurred in ...
The Law Society of Upper Canada and Ontario's Lawyers, 1797–1997. University of Toronto Press. ISBN 978-1-4426-2337-8. OCLC 904376526. P'ng, Justin (2019). "The Gatekeeper's Jurisdiction: The Law Society of Ontario and the Promotion of Diversity in the Legal Profession". University of Toronto Faculty of Law Review. 77: 82– 107.
This distinguishes an LLP from a traditional partnership under the UK Partnership Act 1890, in which each partner has joint (but not several) liability. In an LLP, some or all partners have a form of limited liability similar to that of the shareholders of a corporation. Depending on the jurisdiction, however, the limited liability may extend ...
1934 – The Canada Companies Act is amended to provide for the involvement of the DACA in setting standards for accounting policies. 1938 – All provinces agree that membership should be determined by a Uniform Evaluation. [4] 1951 – DACA changes its name to the Canadian Institute of Chartered Accountants. (SC 1951, c. 89)