Crime and (No) Punishment: Julie Guindon v. Her Majesty The Queen
Some time ago I posted the fascinating case involving the Third Part Civil Penalty. This review is from CCH’s Financial Planning Newsletter. The Court found that the penalty imposed under section 163.2 of the Act is a criminal penalty, not a civil one ...
Fair value measurement of financial instruments under IFRS 13
I have always found the concept of what fair value is and how to determine it an interesting subject. This Deloitte newsletter explores practical and technical aspects of applying IFRS 13 Fair Value Measurement in four specific areas affecting financial instrument valuations and disclosures ...
Cost Management: Implementing Target Costing
Target costing, a concept used by many successful Japanese automotive, electronic and other businesses is a fundamentally different way to look at the relationship of prices and costs. this arcle will outline target costing, it's benefits, process and tools to help implement this method in your organization. A very helpful article for any company looking to reduce costs.
The Canadian Business Law Blog
This blog by the law firm LaBarge Weinstein, LLP, which is headquartered in Ottawa, discusses the latest trends and developments in business law.