Opinion of the Court of Auditors

• Chapter 2 - Budget Implementation Act, 2009

...(f) providing that the court may make an order in respect of cases of false or ... is a registered charity that, in the opinion of the Minister for International Cooperation (or,... institution's directors, officers, auditors and any receiver or liquidator of the member insti...

• Canada Gazette Nbr. 604, May 05, 2009
• Part III - Acts of Parliament

• Hercules Managements Ltd. v. Ernst & Young, [1997] 2 S.C.R. 165 (1997)

... -- Negligent misrepresentation -- Auditors' report prepared for company -- Report required by... which they were prepared amounts, in my opinion, to a tacit recognition that considerations of bas...

• Supreme Court of Canada

• From Ticking to Clicking: Changes in Auditing Techniques in Britain From the 19th Century to the Present

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...

... Enron and WorldCom, together with their auditors, Arthur Andersen, auditing today is clearly the mo... sheet and the auditors' job to give an opinion on it [de Paula, 1914, pp. 2-3; Spicer and Pegler,...157, 159]. Of the 26 court cases between 1887 and 1936 reported in Dicksee's ...

• Accounting Historians Journal, The
• Vol. 33 Nbr. 2, December 2006

• Canada (National Revenue) v. RBC Life Insurance Company, 2011 FC 1249 (2011)

...o In instructions to front-line auditors at the launch of the 10-8 plan audit program, “Y...iii. Analysis. [39] In my opinion, the Minister fell short of her obligation to make...

• Federal Court

• Permanent Establishment Issues For Non-Resident Parent Companies With Subsidiaries In Canada

... alarming trend we have seen with CRA auditors is where they have made PE determinations on forei..., following recent guidance from the Tax Court of Canada ("Tax Court") and CRA's Income Tax Rulin... subcontractor, as the facts were, in our opinion, insufficient to support such a determination. Mor...

• Mondaq Business Briefing
• Canada Law Articles in English

• The Last Days of Crocus

[Sherman Kreiner] said that first confrontation sparked a "24-hour marathon" where arguments erupted in different offices on different floors throughout the day. Kreiner said he told [John Pelton] and [Laurie Goldberg] he was going to get to the bottom of what happened in the meeting with [Jane Hawkins], one way or the other. "Either she is lying or you are lying," Kreiner recalled telling Pelton and Goldberg. "Someone is not telling the truth. The minutes were changed in mid-November prior to a board meeting. Three sentences were added to Goldberg's report on valuations. The amended portions included a warning from Goldberg that "the fund was experiencing liquidity challenge" and that "40 per cent of the investee companies were in a negative cash flow position." Also added were commen...

...In court documents related to his suit against the auditor ...'s value was going down and he had, in the opinion of many at Crocus, not supervised Umlah closely en... provided by PricewaterhouseCoopers, the auditors. At this meeting -- held on the Monday before the ...

• Winnipeg Free Press
• August 19, 2009

• Litigation privilege and disclosure of expert's file.

INTRODUCTION . Expert opinion at trial is an exception in the law of evidence. T... into the fact-finding function of the court in areas where the court, unaided, is not capable ... are disclosed by a company to its auditors or in the course of a regulatory investigation. Th...

• University of New Brunswick Law Journal
• Nbr. 56, January 2007

• Hany Zeng v. Canada (Citizenship and Immigration), 2008 FC 956 (2008)

... reports prepared by accountants and auditors in a financial transaction should be presumed to b...However, in my opinion, the Board in the present case did not fail to do ...

• Federal Court

• Campbell c. Canada (Chief Electoral Officer), 2010 FC 43 (2010)

Federal Court. . . . . Cour fédérale. . Date: 20100118. D...[102] In the Court’s opinion, the powers and duties of the CEO under sections 4...[140] Thus, Elections Canada auditors, when auditing advertising expenses, will confirm ...

• Cour Fédérale

• Canadian Private Copying Collective v. Fuzion Technology Corp., 2009 FC 800 (2009)

... and February 2003, CPCC’s former auditors attended Fuzion’s premises but were unable to co...In my respectful opinion, the applicant’s reasoning is untenable in law s...

• Federal Court