Fairness opinion: What seems fair sometimes isn’t

These days, few deals of any size in Canada are completed without a fairness opinion. But fairness opinions from advisors with a conflict of interest can prove troublesome and invite criticism.

2013-06-07 AcSB Issues New Standards on Employee Future Benefits, Section 3462

The Accounting Standards Board has issued new Section 3462, Employee Future Benefits, in Part II of the CICA Handbook – Accounting, replacing Section 3461. The new standard is effective for annual periods beginning on or after January 1, 2014.

Education Matters: a publication focused on issues relevant to schools, post-secondary institutions and education organizations

With increasing student expectations and declining funding, post-secondary institutions must find ways to get the most from their spending dollars. This publication provides ideas to transform how colleges and universities operate.

In print: Regulation 105 and Regulation 102 Tax Withholdings: Challenges and Potential Improvements

This In print addresses challenges created by the current withholding regime in the Income Tax Act and regulations 105 and 102, from the joint perspectives of a tax advisor and a taxpayer

Tax facts and figures: Canada 2013

Our Tax facts and figures: Canada 2013 convenient reference guide includes Canadian individual and corporate tax rates and deadlines, summaries of recent tax cases and a wide range of other valuable tax information.

Results-based Budgeting: Delivering Results Responsibly

Learn ten preliminary observations on what has worked well in Results-based Budgeting approaches and what you may want to consider for the future.

Global IRW Newsbrief: HM Treasury and HMRC release details outlining the implementation of FATCA in the UK

This Newsbrief identifies key changes from the draft UK Regulations released in December and highlights relevant aspects of the associated Guidance Notes.

Insurance 2020: Unleashing the value from values

While many insurers are seeking to remodel their culture for the new market realities, most are only scratching the surface because they’re failing to translate their intentions into real changes.

Commodity Clips, 2013 Issue 2

This edition of Commodity clips describes recent commodity tax developments.

Global IRW Newsbrief: BMF announces the release of the German Intergovernmental Agreement for implementing FATCA

This Newsbrief provides an overview of the key elements of the German-U.S. IGA and how it compares to the Model 1 IGA.

Webinar: 2013 State of the Internal Audit Profession Study

The overwhelming opinion of 1,700 global internal audit professionals and stakeholders participating in the 9^th annual PwC State of the Internal Audit Profession Study is that internal audit must significantly improve its performance.

Making Care Mobile: Shifting perspectives on the virtualization of health care

Almost 2,500 Canadians told us they're interested in digital care practices that would improve the speed and access of their care. Learn what they want key decision makers to know when innovating health care delivery.

Canadian Annual Energy Report 2013: is Canada becoming an energy superpower?

Over the last few years, Canada’s status as a strong global player on the oil and gas stage has risen significantly. The ongoing development of the oil sands and the explosive growth of shale gas and tight oil productive capacity are already influencing the shape of the oil and gas market in North America. Canada’s bitumen production is poised to reach approximately 5.7 million barrels a day by 2025.

Tax Insights: Supreme Court of Canada ruling in Daishowa-Marubeni — Tax treatment of reforestation obligations on sale of forestry assets

John Saunders of Wilson & Partners LLP was successful in arguing the Daishowa-Marubeni case in the Supreme Court of Canada.

Asset Management – Strategic imperatives for asset managers

This report identifies the strategic imperatives for the asset management industry and the key implications for asset managers, and the questions firms should ask to best adapt their strategies.

Mission control: First quarter 2013 global aerospace and defence industry mergers and acquisitions analysis

The volume of mergers and acquisitions (M&A) in the aerospace and defence sector continued to be dampened by US sequestration and related defence budget uncertainty.

PwC’s 5th Annual Digital IQ Survey – Digital conversations and the C-Suite

PwC’s 5th annual Digital IQ study clearly shows that strong executive leadership and collaboration are crucial to building lasting value from information technology

Tax Insights: Does your documentation reflect the five questions?

To support a scientific research and experimental (SR&ED) claim, contemporaneous documentation should reflect the current 5-question assessment approach – a refinement of the three-criterion approach.