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Kevin McGuinness, a lawyer for nearly 30 years, epitomizes modern Canadian corporatecommercial law. He first came to public notice as the co-author of the Ontario Construction Lien Act - one of the few such works ever to become a best seller - which has influenced Canadian legislation ever since. Kevin wrote an analysis of that Act as his doctoral dissertation in law. He has also written leading texts on guarantees; Canadian corporate law; the world's largest published collection of banking and finance precedents; a similarly large collection of precedents on the sale and supply of goods; and, most recently, a legal textbook on the sale and supply of goods. Many of you will know him as the co-author of Municipal Procurement as well as the co-author of "Municipal Matters," a regular colu...
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... global fiscal and monetary stimulus, Finance Minister Jim Flaherty delivered the minority conse... from a tax perspective, does not change corporate or personal tax rates but rather includes a variet... from claiming Tuition, Education and Textbook Tax Credits if the course is less than 13 consecut...
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...Criminal law -- Corporate liability -- Conspiracy to defraud -- Whether or n...Beneficial Finance Co., 275 N.E.2d 33 (1971); R. v. Australian Films ...345, 345-365. Williams, Glanville. Textbook of Criminal Law, London, Stevens & Sons, 1978. Wil...
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Changes in auditing techniques that have taken place in Britain since the Victorian era, an area of study hitherto neglected by accounting historians, are discussed and detailed. In so doing, it is hoped that an increasing knowledge of past practices will put the current processes into context. The source material for the paper includes new evidence from a program of oral history and postal questionnaires, together with more traditional sources such as the trade journals and textbooks. The so-called bookkeeping audit of vouching and checking postings and castings, and with the auditor also doing a fair proportion of the client's accounting, was typical down to the 1960s. Major changes then took place, including a decline in accounting work, an increased focus on the balance sheet, and a...
...It was also argued that bank finance, which was the rule in the U.S., strongly fostered..., recent issues of state regulation or corporate governance post-Cadbury [1992], although concerned...
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... On Tuesday, March 22, 2011, Finance Minister Jim Flaherty tabled the 2011 Federal Budg... CORPORATE PARTNERSHIPS. Previously, partnerships with less...The Education Tax Credit and the Textbook Tax Credit are also subject to this rule. In addit...
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... has been Apotex’s Vice-President of Finance since 2003, having held the position of Director o...It alleges that a bare assertion of a corporate relationship is not sufficient. In that respect, i...Author of a textbook entitled Modern NMR Spectroscopy: a Guide for Chem...
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... this includes all personal, commercial, corporate and institutional banking activities, credit union.... Amongst several 'textbook' localization economies benefits, good accessibili...
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The Honourable James Flaherty, Minister of Finance Canada, tabled the Conservative government's 2011 ... KEY TAX MEASURES. As corporate tax practitioners, a number of tax measures propos... to claim the Tuition, Education and Textbook Tax Credits is reduced from 13 to three consecutiv...
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I found the ACIA courses perfect for someone with a strong bookkeeping background who wanted to know 'why' we do what we do for year-end files," [Marielle] says. "I just kept on getting my pre-requisites to bridge to the CA program. I'd set a goal to be a 'professional' by the time I was 30, and I had my work cut out for me!
... training on the subject of NTRs, corporate tax, T4s, and general file preparation and organiz... put something they've learned from a textbook together with something they're working on. I find... categories of Young Entrepreneur and Finance. In honour of Marielle's achievements, Western CA ...
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... on Financial Services (Department of Finance 2006) pays attention to the second of these issues... primitive task, of which the elementary textbooks still make much, is to provide a common means of e...Corporate bonds, too, are relatively unimportant, accounting...