Manuel de l'ICCA |
 | | CICA Handbook – Accounting (CICAACC), Non-member (Electronic) | | (aussi disponible en français) | The final accounting standards set by the Accounting Standards Board for entities that prepare financial statements in accordance with Canadian generally accepted accounting principles (GAAP). It includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Accounting Standards for Pension Plans. |
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 | | CICA Handbook – Accounting and Assurance (CICAA&A), Non-member (Electronic) | | (aussi disponible en français) | The official accounting and assurance pronouncements of both the Accounting Standards Board and the Auditing & Assurance Standards Board, CICA Handbook – Accounting and Assurance includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Pension Plans, as well as Canadian Auditing Standards (CAS), CSQC 1, Quality Control
for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements. |
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 | | CICA Handbook – Accounting, 2013 Edition, Non-member (Print) | | (aussi disponible en français) | The final accounting standards set by the Accounting Standards Board for entities that prepare financial statements in accordance with Canadian generally accepted accounting principles (GAAP). It includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Accounting Standards for Pension Plans. |
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 | | CICA Public Sector Accounting Handbook (PSACC) | | (aussi disponible en français) | The CICA Public Sector Accounting Handbook provides you with all the information you need on accounting and assurance as it relates to the public sector. It contains the accounting standards for federal, provincial, territorial and local governments and government organizations.
Available in Loose Leaf, DVD, Internet and Download formats |
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 | | Management's Discussion and Analysis (MD&A) | | (aussi disponible en français) | Management’s Discussion and Analysis provides principles and a framework to help preparers identify and organize appropriate information for their MD&A disclosures, emphasizing aspects of existing regulation and, in places, adding dimensions that go beyond existing regulation. The framework provides a structure for preparing a fact-based disclosure document that gives a reader the ability to look at the issuer “through the eyes of management”. |
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 | | Manuel de comptabilité de l'ICCA pour le secteur public (SPCOM) | | (also available in English) | Le Manuel de comptabilité de l’ICCA pour le secteur public fournit tous les renseignements pertinents sur la comptabilité et la certification dans le secteur public. Il contient les normes comptables applicables aux gouvernements fédéral, provinciaux et territoriaux, ainsi qu’aux Administrations locales et aux organismes publics.
Offert en volume à feuilles mobiles, et en formats DVD, Internet et téléchargement. |
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 | | Manuel de l'ICCA – Certification, édition 2013, Non-membres (Papier) | | (also available in English) | Cet ouvrage contient les normes définitives de certification établies par Conseil des normes d’audit et de certification. Il comprend la NCCQ 1, «Contrôle qualité des cabinets réalisant des missions d’audit ou d’examen d’états financiers et d’autres missions de certification», les Normes canadiennes d’audit et les Notes d’orientation concernant la certification et les services connexes. |
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 | | Manuel de l'ICCA – Comptabilité et Certification (ICCACC), Non-membres (Électronique) | | (also available in English) | | Cet ouvrage contient les prises de position officielles en comptabilité et en certification du Conseil des normes comptables et du Conseil des normes d'audit et de certification, à savoir les Normes internationales d’information financière (IFRS), les Normes comptables pour les entreprises à capital fermé (NCECF), les Normes comptables pour les organismes sans but lucratif, les Normes comptables pour les régimes de retraite, les Normes canadiennes d’audit (NCA), ainsi que la Norme canadienne de contrôle qualité (NCCQ) 1, «Contrôle qualité des cabinets réalisant des missions d’audit ou d’examen d’états financiers et d’autres missions de certification». |
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 | | Manuel de l'ICCA – Comptabilité, édition 2013, Non-membres (Papier) | | (also available in English) | Cet ouvrage contient la version définitive des normes comptables établies par le Conseil des normes comptables pour les entités qui dressent leurs états financiers selon les principes comptables généralement reconnus (PCGR) du Canada. Il comprend les Normes internationales d’information financière (IFRS), les Normes comptables pour les entreprises à capital fermé (NCECF), les Normes comptables pour les organismes sans but lucratif et les Normes comptables pour les régimes de retraite. |
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 | | Manuel de l’ICCA – Comptabilité (ICCACOMPT), Non-membres (Électronique) | | (also available in English) | Cet ouvrage contient la version définitive des normes comptables établies par le Conseil des normes comptables pour les entités qui dressent leurs états financiers selon les principes comptables généralement reconnus (PCGR) du Canada. Il comprend les Normes internationales d’information financière (IFRS), les Normes comptables pour les entreprises à capital fermé (NCECF), les Normes comptables pour les organismes sans but lucratif et les Normes comptables pour les régimes de retraite. |
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 | | Rapport de gestion, Le (RDG) | | (also available in English) | Le Rapport de gestion fournit des principes ainsi qu’un cadre de référence pour aider les préparateurs à identifier et à organiser les informations appropriées à communiquer dans le rapport de gestion, fait ressortir certains aspects de la réglementation existante et, dans certains cas, va au-delà de la réglementation actuelle. Le cadre propose une structure pour la préparation d’un document d’information factuel permettant aux lecteurs de «voir l’émetteur du point de vue de la direction». |
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Affaires et finance |
 | | 2012 Business and Industry Conference | November 21-22, 2012, Toronto, ON
Canadian businesses expect more from senior financial officers. Success depends on possessing a combination of technical expertise and well-honed soft skills as well as being a strategic leader who will add value to the business. This unique two-day event offered a comprehensive blend of sessions providing a mix of timely technical updates and professional leadership skill-building strategies. |
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 | | A Canadian’s Guide to Money-Smart Living | | (aussi disponible en français) | Take control of your financial future today!
Many of us feel that managing money and our financial future is hard work and out of our control, which often leads to us ignoring the issue or putting it off for another day, week or year. Simple everyday solutions are available. They start with learning the basics, being comfortable with the topic of money in the household and finally, asking a financial expert the right questions. A Canadian’s Guide to Money-Smart Living will help you understand how to live money-smart and provide you with step-by-step instructions on how to become financially free. |
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 | | Accounting Standards for Private Enterprises (ASPE) Technical Update | | The session provides you with insights into significant changes being proposed, as well as into areas that have proven to be challenging in their application. We discuss the 2012 Annual Improvements Project and the package of major improvements being prepared, including employee future benefits and status of the new consolidation standard. Topics related to the application of ASPE include: long term debt classification, financial instruments and testing of goodwill for impairment, among others. |
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 | | Change Management Through the CFO's Lens | | Change management is a critical skill for CFOs. This session provides best practices in change management and describes the role of the finance function in successful change management. We discuss: creating the preconditions for change; how change is a process and a commitment; how to build the business case, the alignment and the momentum; and how to measure the effectiveness of the execution of the change initiative. |
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 | | Comment bien gérer votre argent - Guide pratique pour les Canadiens | | (also available in English) | Prenez votre avenir financier en main dès maintenant!
Bon nombre d’entre nous avons l’impression que la gestion de notre argent et de notre avenir financier est une tâche ardue dont la maîtrise nous échappe, ce qui nous amène souvent à ignorer cette question ou à la remettre à plus tard. Mais il existe des solutions simples à mettre en œuvre au quotidien. Tout d’abord, il faut apprendre les notions de base, ensuite, pouvoir parler d’argent à son aise à la maison, et enfin, poser les bonnes questions à un expert financier. L’ouvrage Comment bien gérer votre argent – Guide pratique pour les Canadiens vous aidera à mieux gérer votre argent et vous proposera des façons de vous libérer de vos soucis financiers. |
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 | | Constructive Confrontation — The CFO's Obligation to Dissent | | Dealing with conflict the healthy way is a great problem solving technique which tries to achieve a balance between addressing problems and maintaining effective working relationships. As leaders the CFO is often tested with ensuring the organization has the right guiding principles. Accomplishing this involves managing the dynamics of strong opinion makers, diversity of backgrounds and even tougher problem personalities. Learning the art of constructive confrontation is about how to challenge ideas, norms and particularly behavior and performance without diminishing others and achieving a positive outcome. CFO's as leaders, directors and coaches will find that this skill will give you the best opportunity for the desired outcome with every encounter. |
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 | | Corporate Finance - Tax Considerations in Merger and Acquisition Transactions | Principles covered in Corporate Finance – Basic Taxation Principles are now applied in context of a merger and acquisition.
Designed for Chartered Accountants or corporate finance professionals who may have some general tax knowledge but who do not have specific tax experience in a corporate finance context. This course is a high-level review of some of the most common tax considerations that arise in typical corporate finance transactions. The course objective is to provide an overview of some basic tax principles so you understand relevant tax considerations and are in a better position to identify the need for specialized tax advice early in the transaction process.
By the end of this course you should be able to:
- Understand advantages and disadvantages of an asset or share sale to both Purchaser and Vendor, and importance of modeling and planning to achieve the best result for both;
- Understand considerations specific to the sale of private companies;
- Understand some important acquisition planning techniques including the “bump”, exchangeable shares, debt-push down, earn-outs and non-competes; and
- Understand key cross-border issues.
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 | | Corporate Finance - Basic Taxation Principles | Designed for Chartered Accountants or corporate finance professionals who may have some general tax knowledge but who do not have specific tax experience in a corporate finance context. This course is a high-level review of some of the most common tax considerations that arise in typical corporate finance transactions. The course objective is to provide an overview of some basic tax principles so you understand some of the relevant tax considerations and are in a better position to identify the need for specialized tax advice early in the transaction process.
By the end of the course you should be able to:
- Understand the basic tax differences between equity and debt financings;
- Understand the tax benefits of hybrid financing; and
- Understand common tax issues on inbound and outbound financings
The principles covered here are then applied in the course Corporate Finance – Tax Considerations in Merger and Acquisition Transactions. |
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 | | Derisking DB Pension Plans — Getting Past Scary | | Over the past several years, DB pension plans have caused plan sponsors to unexpectedly divert cash from core operations, report decreased earnings per share, and be distracted from running their businesses. Plan sponsors need new ways to manage their DB pension plan risks within the context of their enterprise risk management budgets. This session looks at new and emerging solutions, and provides real life examples of plan sponsor de-risking. |
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 | | Economic Outlook: Firefighting | | Massive risks continue to loom overtop the global economy, and will likely take years to fully resolve. Europe continues its wobbly progression towards a deeper union, China grapples with a slowing economy and credit excesses, the U.S. faces a punishing fiscal debate and Canada confronts a housing market correction. Ultimately, economic growth remains more likely than decline, but the crystal ball is unusually murky due to these challenges. |
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 | | Know the Rules Regarding Privacy — Developing an Effective Approach | | With PIPEDA approaching its pre-teen years (having come into force January 1, 2001), there is an expectation that organizations will have moved beyond just knowing the rules, towards effective implementation of privacy protections. In this session you will gain an understanding of key recent findings and resources issued by the Office of the Privacy Commissioner of Canada (OPC). Through this, gaining important insights into the components required for an effective privacy program, a principle factor in avoiding breaches and other incidents. |
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 | | Navigating the Slippery Slope — Real Life Dilemmas Faced by Members in Industry | | Many CAs do not realize that the nationally-harmonized Rules of Professional Conduct apply equally to all CAs, whether working in industry or public practice. In the former case, the Rules can operate to impose standards on CAs that go above and beyond practices and standards that may be prevalent in a particular industry. Messrs. Farley and Murray explore recent professional discipline cases involving CAs in industry and outline how to avoid finding yourself at the wrong end of a professional disciplinary hearing. |
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 | | Redefining Financial Leadership for the Future | | This session explores the evolving role of financial leaders in the changing Canadian workplace. Macro trends such as the four generation workforce and the increasing cultural diversity of the workplace will be addressed alongside organizational trends such as increasing complexity and greater reliance on cross-functional collaboration. The impact of these trends on finance professionals will be highlighted. A panel of leaders will share their insights about the opportunity and the responsibility for financial professionals to demonstrate a new form of leadership. |
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 | | Risks — Run and Hide or Assess and Win | | Every day, another crisis, undesirable event or dire warning of negative consequences grabs our attention. Pressure quickly mounts from many directions for us to ensure these risks do not befall our organization. But an organization can no more be successful with 'two hands tied behind its back' than it can by recklessly 'barrelling ahead with both eyes closed'. Our panel of experienced leaders discuss:
• The balancing of risk and reward
• How to articulate a risk appetite and set an appropriate culture of both risk taking and risk management
• How to respond to new risk warnings and pressure from stakeholders to 'minimize risks' and whether this is even an appropriate objective
• The role of the CFO and Finance in managing risks |
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 | | Selling Your Point of View – Protocol Guide for the CFO | | As a CFO your ability to position your guidance and ensure your views get real traction is in many cases incumbent upon others' views and perceptions of your style as much as it is about the facts. Others will interpret your style and translate your message in ways you need to understand so as to have the best odds for the outcome you intend. Knowing how to adapt your style to match what is best needed by your audience to achieve these goals is a talent used by successful executives every day. In this session you will come to understand and recognize the key personality types, their specific likes/dislikes and which complimentary match of personalities best fits their ability to accept information. You will discover some techniques you can use to ensure your messages and ideas are well received by the different types and how to engage them to success. |
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 | | Social Media — Here to Stay, So Get Educated | | There's no escaping social media. It's time to leave the jargon behind and understand what social media really does, why it matters and why it's not the same as advertising and PR. See examples of companies successfully using social media to create thought leadership, serve customers and handle complaints. Learn the one absolutely critical thing your company should do before getting into social media.
In this session we also explore best practices for developing internal social media guidelines to maximize rewards and mitigate corporate risks. |
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 | | Tax Update — Know What We Know | | In this session we address emerging tax issues and planning opportunities that CFOs should be aware of in order to plan accordingly to capitalize on opportunities that remain within the tax system and manage risk. |
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 | | The Successful CFO - What are the Key Challenges Facing CFO's Today? | | In this session, Peter Brown will share his insights from working with CEOs and CFOs over his career and provides his views on what makes a CFO successful. Peter is joined by two outstanding and experienced CFOs representing both public and private market sectors with combined experiences in companies that started small and achieved rapid, large global growth. They will each speak from their own experiences of the challenges they faced, the lessons learned along the way and their views on what makes a CFO successful in today's uncertain world. |
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 | | What You Need to Know About Post-Retirement Plans | | This session provides a basic understanding of post-retirement plans, their governance, risks posed, and exit strategies. In addition, key assumptions that impact the balance sheet and cash contributions, as well as the future of post-retirement plans are discussed. |
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DROIT DES AFFAIRES & CONFORMITÉ |
 | | 2013 In-Depth Brokers and Investment Dealers Course | (en anglais seulement)
September 25-27, 2013
St. Andrew’s Club & Conference Centre, Toronto, ON
This top-rated course is considered the definitive training program for professionals providing audit, assurance and other services to brokers and investment dealers, and for professionals who work in a securities-broker or dealer setting. The program consists of a pre-course on-line module and in-class technical lectures with hands-on work sessions delivered by brokerage industry experts. The course provides participants with an intermediate level of knowledge of the Canadian securities industry and the operations and function of brokers and investment dealers, including regulatory requirements. |
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 | | 2013 In-Depth Transfer Pricing Course – Part I (E-Learning) | (en anglais seulement)
Available Online Now
The CICA is proud to offer the brand new In-Depth Transfer Pricing Course - Part I (E-Learning), as Canada's premiere training course for transfer pricing professionals. This e-learning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.
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 | | Guide sur la conformité pour les entreprises canadiennes (GCEC) | | (also available in English) | Disponible dès maintenant!
Le Guide sur la conformité pour les entreprises canadiennes présente une analyse complète mais non technique des exigences juridiques et des exigences connexes en matière d’administration et de conformité qui sont imposées aux entreprises canadiennes aujourd’hui. D’abord publié sous le titre de Compendium du comptable, cet ouvrage est depuis plus de 15 ans la principale source d’information générale pour les entreprises canadiennes. Et pour célébrer, nous lui donnons une nouvelle allure, un nouveau format par sujets et un nouveau titre : le Guide sur la conformité pour les entreprises canadiennes! |
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ÉVALUATION DU RENDEMENT |
 | | 2008 Financial Reporting and Accounting Conference | | The conference that financial reporting professionals from across Canada attend for the latest authoritative information on the rapidly changing world of financial reporting and accounting. This conference is for: CAs and other professional accountants in industry and public practice; CFOs, directors of corporate accounting and financial reporting, VPs and directors of finance, other financial executives, controllers and senior accountants, investor relations professionals; corporate and securities lawyers, securities analysts, fund managers; regulators and regulatory compliance officers; auditors, public accountants and business advisors. |
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 | | 2008 National Conference for Audit Committees | | Responsibilities and expectations of audit committee members are being tightly defined and increasingly regulated...and the required time commitment continues to rise. Audit committee members must play a leadership role in the areas of financial reporting, effective disclosure, corporate ethics, and regulatory compliance for their organizations. They provide the necessary oversight that is demanded today by shareholders and other stakeholder groups. Presentations are designed and delivered to develop existing and future audit committee members — providing knowledge, insight, practical perspectives, and best practices around roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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 | | 2009 Financial Reporting and Accounting Conference | | At this years Financial Reporting and Accounting Conference expert speakers delivered interpretations and insight on current technical issues, laced with practical, real-life examples to help deal with the critical issues that are relevant to organizations. |
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 | | 2009 IFRS Conference for the Rate-regulated Industry in Canada | | This event is presented in cooperation with the Canadian Electricity Association, the Canadian Gas Association, and the Canadian Energy Pipeline Association. This Conference for the Rate-regulated Industry in Canada addressed the unique challenges facing the rate-regulated industry in its transition to IFRS, and is intended for anyone involved with the rate-regulated industry in Canada, including: financial professionals who work in the rate-regulated industry, public accountants, IFRS advisors, and auditors of rate-regulated organizations, regulators, financial analysts and non-financial professionals who need to understand the broad organizational impact of IFRS. |
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 | | 2009 National Conference for Audit Committees | | Audit Committee members of Canadian companies of all sizes are facing an unprecedented number of challenges in an environment of ever increasing complexity and regulation. This informative conference will raise your understanding of the critical issues |
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 | | 2010 Corporate Finance Conference | | This one-day conference is designed for financially literate professionals looking for an in-depth understanding of the key issues in raising capital in the current market. The panels will explore the challenges that early stage and more mature companies face in accessing various forms of capital. The panels will present and use a case study approach to promote in-depth discussion on key issues. The same basic case facts will be used throughout the day with modifications made to adjust for a company’s evolution from early stage to mature status. |
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 | | 2010 IFRS Conference for Financial Statement Users | | This conference is dedicated specifically to financial statement users and the unique challenges that the adoption of IFRS presents for this group. Investors and other stakeholders need to be able to differentiate reported performance changes caused by the adoption of IFRS from those caused by business activities. This conference focuses on the understanding and interpretation of a set of financial statements prepared under IFRS. The conference includes technical sessions explaining the key areas of differences between Canadian GAAP and IFRS as well as the implications of moving from more "rules based" to "principle based" accounting. The conference also explores the need for effective communication among key stakeholders to ensure a smooth transition. |
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 | | 2013 Financial Reporting in Canada under IFRSs | The NEW 2013 editon is now available!
2013 Financial Reporting in Canada under IFRSs looks at the application of IFRSs from a Canadian perspective by examining and explaining IFRSs requirements and illustrating their application using real-world extracts of financial statements from companies that have already adopted IFRSs. |
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 | | A Review of 2010 Financial Statement Disclosures and What to Expect in 2011 | | Where are we now and what should financial statement users be paying attention to when reviewing 2010 financial statements? What questions should investors and other financial statement users ask? How will financial analysis be different in an IFRS world and how can you prepare yourself? Watch this session for some guidance and insight from two experienced experts. |
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 | | Auditing Standards are Changing Too! | | Find out how the Audit Report and the Engagement Letter are changing, how managements responsibilities will also change, how these changes integrate with the transition to IFRS and, ultimately, how they will affect the work of the Audit Committee. |
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 | | CPAB Update: The Role of the Audit Committee in Improving Audit Quality | | One of the functions of the Audit Committee is to advise the Board regarding the selection and performance of the auditor, but the committee can also play a role in improving audit quality. This session addresses improving audit quality and provides an update on themes from CPAB roundtables with Audit Committee members, as well as CPAB Inspection findings. |
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 | | Financial Instruments for Private Enterprises | | The financial instrument standard in the Accounting Standards for Private Enterprises is unique. Developed with the requirements of preparers and users in mind, it provides cost-effective guidance to ensure consistent treatment of financial assets and liabilities. This presentation highlights the features of and discusses the transition to this new standard. |
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 | | Financial Reporting...the Moving GAAPs | | Financial reporting standards are changing … whether you report using IFRS, Private Enterprise GAAP, Not-for-Profit GAAP, or Public Sector GAAP. Find out about the coming changes, when you can expect them and their impact on your responsibilities. |
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 | | How Audit Committees Can Improve their Value Add to the Company | | The Audit Committee mandate generally requires the committee to spend a significant amount of time ensuring that directors meet their responsibilities in respect of the preparation and disclosure of the financial statements and related reports, including internal controls. The challenge and opportunity for the Audit Committees is to also provide proactive value to the financial management of the company. This session explores some of the opportunities to add value to the company. |
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 | | IASB Exposure Draft on Rate-regulated Activities – What it Means For Your Organization | | After receiving ongoing requests for guidance from the Canadian energy industry, and realizing the importance of rate regulation in North America, the IASB has responded with its proposals on the accounting for rate-regulated activities. Insights from industry leaders on what the proposals mean, including new incremental disclosures, how they will impact your IFRS transition plan, and what you need to do today to prepare for them. |
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 | | MD&A – To Disclose or Not to Disclose | | MD&A is one of the most important communication vehicles that management uses to reach its companys stakeholders. Hear differing perspectives on what should be included in your MD&A to satisfy all of your stakeholders. |
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 | | New Auditing Standards and the Impact on Audit Committees | | The Canadian Auditing and Assurance Standards Board (AASB) is adopting International Standards on Auditing (ISAs) as Canadian Auditing Standards (CAS). These changes have implications for Audit Committees. Learn about the new CAS requirements, including the greater transparency of information sharing by auditors and Audit Committees, the required dialogue and written communications that the auditor must have with the Audit Committee, and the auditors standard report. |
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 | | Performance Reporting: The Role of the Audit Committee in MD&A and Wider Reporting | | Many public companies have developed a myriad of performance measures that are used by all levels of management to help set priorities, assess results, make investment/divest decisions and reward and compensate people. The challenge for Boards and Audit Committees is selecting which performance measures are most important, ensuring key performance metrics are accurately computed, monitoring managements performance, and then ensuring key performance measures are fairly and consistently presented, in and across the ever growing array of disclosure documents. |
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 | | Update from the OSC | | This session addresses current financial reporting topics relevant to market participants, with a focus on those related to the corporate governance and audit committee regimes. |
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 | | Using Graphics in Corporate Reporting | | (aussi disponible en français) | | Using Graphics in Corporate Reporting sets out basic principles and best practices for preparing graphics in corporate reporting. It will help management ensure that graphics are accurately and effectively portrayed in a manner that investors and other stakeholders reading corporate reports can easily understand. |
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FINANCEMENT DES ENTREPRISES |
 | | 2008 CICA Conference on Succession Planning | | Be ready to profit from the wave of business transition that is beginning in Canada. Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. Benefit from the knowledge, experience and insights of presenters who are experts in the area of succession planning including: tax issues; identification of successor or purchaser; realistic timelines; proper documentation; and communication and contingency plans. Spend two days with like minded practitioners, and youll walk away with valuable tools and proven techniques that will help you develop a strategy immediately to take advantage of the current marketplace and help your clients successfully transition their businesses. This two-day comprehensive conference is for chartered accountants and other professionals who provide services to family businesses. |
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 | | 2009 CICA Conference on Succession Planning | | Presented in cooperation with Sauder School of Business. Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. This two day conference provides a comprehensive overview of succession planning with plenary and concurrent sessions, as well as a panel discussion featuring family business owners who share their experiences and lessons learned. All sessions are delivered by experienced presenters who are experts in the area of succession planning. Come away with the knowledge and skills needed to lead the transition team for optimum results. |
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| | 2010 Corporate Finance Conference | | This one-day conference is designed for financially literate professionals looking for an in-depth understanding of the key issues in raising capital in the current market. The panels will explore the challenges that early stage and more mature companies face in accessing various forms of capital. The panels will present and use a case study approach to promote in-depth discussion on key issues. The same basic case facts will be used throughout the day with modifications made to adjust for a company’s evolution from early stage to mature status. |
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 | | 2010 Financial Reporting and Accounting Conference | | This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. General and concurrent sessions will be delivered by prominent Canadian, US, and international speakers. |
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| | 2010 IFRS Conference for Financial Statement Users | | This conference is dedicated specifically to financial statement users and the unique challenges that the adoption of IFRS presents for this group. Investors and other stakeholders need to be able to differentiate reported performance changes caused by the adoption of IFRS from those caused by business activities. This conference focuses on the understanding and interpretation of a set of financial statements prepared under IFRS. The conference includes technical sessions explaining the key areas of differences between Canadian GAAP and IFRS as well as the implications of moving from more "rules based" to "principle based" accounting. The conference also explores the need for effective communication among key stakeholders to ensure a smooth transition. |
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 | | 2010 National Conference for SME Advisors | | The National Conference for SME Advisors is a two-and-a-half day conference that delivers hands-on practical and proven tools to build a better SME practice and other businesses for your clients. This event is designed exclusively for chartered accountants – sole practitioners, and partners and managers in accounting firms who advise small and medium-sized businesses. |
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 | | 2013 Corporate Finance Course: Debt and Equity in Corporate Finance | (en anglais seulement)
October 21-22, 2013 Registration Open!
CPA Canada Offices, Toronto, ON
October 23 - 24, 2013 Registration Open!
MacEwan Conference & Event Centre, Calgary, AB
Building on the e-learning courses – "Sources of Capital 1: Preparing to Raise Capital – The Basics" and "Sources of Capital 2: Accessing Capital – The Process", this practical two-day course uses case studies to improve your understanding of the process of raising debt and capital in Canada. Course registration includes complimentary one-year access to the e-learning courses. |
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 | | 2013 Corporate Finance Course: Valuation in Corporate Finance | (en anglais seulement)
September 23-24, 2013 Registration Open!
CPA Canada Offices, Toronto, ON
October 2-3, 2013 Registration Open!
MacEwan Conference & Event Centre, Calgary, AB
The focus of this two-day course is to provide you with applied insight into business valuation in a corporate finance context. You will learn to apply various valuation methods for a range of companies and analyze the differences in valuations between companies. Through a combination of in-class technical lectures and group work sessions using case studies, you will learn how to apply valuation concepts to real-life corporate finance transactions. |
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 | | Analyzing and Interpreting Financial Statement Relationships | | This more advanced course is designed for finance professionals seeking to augment their understanding of traditional financial statement analysis. The course places particular emphasis on understanding of how business decisions, accounting rules and choices, as well as company and industry nuances, may influence the financial statements and, by extension, any financial analysis. Over approximately two hours, you will gain an understanding of how the financial statements are interconnected and influence each other, learn an approach to conducting financial analysis that is used by corporate finance professionals and how to apply the teachings using a brief case study. In addition, the course will provide insight on the ratios that matter most to financial stakeholders (shareholders, companies, banks, equity investors) and the current market ‘rules of thumb’ for these ratios (ie, Debt-to-EBITDA). After completing the course, you will have a greater awareness of the financial statement relationships between line items on the income statement and balance sheet, understand the many internal and external influences that underpin these financial statements, and ultimately be able to deploy an approach to financial analysis that is used by corporate finance professionals. |
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 | | Building Value in Your Company | Now available!
Building Value in Your Company provides a practical, hands-on
explanation of how business value is measured; how this value can be increased; and how business owners and executives can realize on that increased value by focusing on cash flow, risk management and invested capital. It shows readers
how developing a competitive advantage generates intangible value, which ultimately leads to value creation. |
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 | | Business Valuation | The essential valuation resource for your business or practice!
This comprehensive guide provides an in-depth explanation of the principles, methodologies and approaches used in business valuation today. It addresses key issues frequently encountered in valuation assignments, such as minority discounts, income tax considerations and balance sheet adjustments. It also covers special topics such as the valuation of intangible assets, establishing royalty rates and deal structuring in open market transactions. |
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 | | Canadian Business Financing Handbook, The | The Canadian Business Financing Handbook is your primary resource when you need to research the financial marketplace, identify the obstacles and pitfalls of financing, and understand the operational, legal and tax implications of financing in Canada. |
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| | Financial Instruments for Private Enterprises | | The financial instrument standard in the Accounting Standards for Private Enterprises is unique. Developed with the requirements of preparers and users in mind, it provides cost-effective guidance to ensure consistent treatment of financial assets and liabilities. This presentation highlights the features of and discusses the transition to this new standard. |
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 | | Financing Considerations in Succession Planning | | Whether your client’s exit strategy involves a family succession, a management buy-out or a sale of the business, a key part of the succession plan is financing the change of ownership. This session explains some of the key considerations of financing succession, including how to finance intangibles such as goodwill, client lists, etc. You will also hear about the factors lenders consider when providing financing solutions. |
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 | | Financing Panel for Private Enterprises | | Financing is very important to Private Enterprises. This session looks at what outside financiers will be looking for from Private Enterprises, especially in light of the new standards. |
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 | | Helping Your Clients Get Financing from Banks | | In this session, you will hear from an experienced lender about what a bank is looking for when they finance your client. You will learn how to advise your client on what the bank requires and how to help your client develop a good business plan. The presenter will also review the banks position on cash flow management and financing solution alternatives, taking into account the lifecycle stage of the business. |
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 | | Outils d'aide au financement pour les PME | | (also available in English) | | Feuille de route en matière de financement d’entreprises, la publication Outils d’aide au financement pour les petites et moyennes entreprises vise à aider les gestionnaires et les propriétaires d’entreprise à accéder aux divers moyens, services et solutions de financement disponibles sur le marché, en leur indiquant notamment où se diriger pour obtenir du financement, comment structurer une entente et comment éviter les pièges. |
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 | | Outils de planification de la relève pour les propriétaires d'entreprise | | (also available in English) | | La planification de la relève est un processus qui consiste à explorer les options qui s’offrent à vous pour protéger la valeur de votre investissement durement acquis dans l’entreprise et à choisir la stratégie de sortie qui convient pour vous, votre entreprise et votre famille. Que vous souhaitiez garder l’entreprise au sein de la famille ou en récolter les fruits pour passer à autre chose, sa transmission est un processus dont l’organisation et la mise en œuvre nécessitent de la réflexion, de la planification et du temps. La publication Outils de planification de la relève pour les propriétaires d’entreprise vous fournira l’information et les outils dont vous avez besoin pour mettre à exécution votre plan de relève. |
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 | | Purchase & Sale of Privately-Held Businesses | A key resource for business owners, corporate executives and their professional advisors, Purchase & Sale of Privately-Held Businesses is a practical guide to managing the purchase and sale process more successfully. |
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 | | Selling Your Private Company | This straightforward and practical guide provides business owners with a sound understanding of the stages involved in the private company sale process and what they can do when planning for and executing the sale to better achieve their personal and financial objectives. |
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 | | Sources of Capital 1: Preparing to Raise Capital – The Basics | | This is the first of two financing streaming media e-learning courses.
In Preparing to Raise Capital – The Basics you’ll review the basic concepts of financing and the different forms of capital that will help you determine the appropriate type of financing for your business. Armed with this knowledge, you will be able to discuss the different issues involved in strategic financial design and determining the most appropriate financial plan.
The topics covered will set the foundation for the next financing e-learning course, Sources of Capital 2: Accessing Capital – The Process. |
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 | | Sources of Capital 2: Accessing Capital – The Process | Building on what you learned in Sources of Capital 1: Preparing to Raise Capital – The Basics, the course Accessing Capital – The Process will address how to prepare a request for financing and to whom it should be presented. It will also explore the different issues involved with debt and equity and alternative financings.
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 | | Succession Planning Toolkit for Business Owners | | (aussi disponible en français) | Succession planning is the process of exploring your options so you can protect the value of your hard-earned business investment and choose the right exit strategy that makes sense for you, your business and your family. Whether you want to keep the business in the family or harvest the proceeds and move on, succession is a process that requires thought, planning and time to arrange and implement. Succession Planning Toolkit for Business Owners will give you the information and tools you need to help put your succession plans into action. |
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GESTION |
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 | | 2005 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors (IIA) — Toronto Chapter and the Information Systems Audit and Control Association (ISACA) — Toronto Chapter. This conference delivers the interactive and practical training IT professionals need to expand their knowledge while maintaining their competitive edge. The conference features sessions on state-of-the-art practices and management strategies presented by leading IT audit, governance and security experts. |
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 | | 2006 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors (IIA) – Toronto Chapter and the Information Systems Audit and Control Association (ISACA) – Toronto Chapter. The ideal conference for IT Audit professionals including Auditors, Chief Information Officers, Chief IT Security Officers. Chief Financial Officers with responsibility for the IT function and others with an interest in IT Audit Governance and Security matters. |
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 | | 2008 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors (IIA) — Toronto Chapter and the Information Systems Audit and Control Association (ISACA) — Toronto Chapter. This two-day conference featured keynote addresses from top IT innovators and concurrent sessions in three distinct learning tracks (IT Audit, IT Governance & IT Security). |
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| | 2008 CICA Conference on Succession Planning | | Be ready to profit from the wave of business transition that is beginning in Canada. Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. Benefit from the knowledge, experience and insights of presenters who are experts in the area of succession planning including: tax issues; identification of successor or purchaser; realistic timelines; proper documentation; and communication and contingency plans. Spend two days with like minded practitioners, and youll walk away with valuable tools and proven techniques that will help you develop a strategy immediately to take advantage of the current marketplace and help your clients successfully transition their businesses. This two-day comprehensive conference is for chartered accountants and other professionals who provide services to family businesses. |
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 | | 2008 CICA IT Solutions Conference and Showcase | | This two day conference and showcase is a unique opportunity to learn about the latest advancements in IT solutions and to help you determine whats best for your business. You will hear from a variety of experts, including vendors and developers, solution providers, independent industry experts and your peers. This conference is ideal for CA's and other IT decision makers and influencers in public practice, industry and government who want to understand the latest advancements and maximize the value of their IT investment. |
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 | | 2009 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors (IIA) — Toronto Chapter and the Information Systems Audit and Control Association (ISACA) — Toronto Chapter. This two-day conference featured keynote addresses from top IT innovators, concurrent sessions in audit, governance, security, and other topics including IFRS impact on systems and IT solutions. This event delivered the practical training IT and financial professionals need to expand their knowledge while maintaining their competitive edge. |
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| | 2009 CICA Conference on Succession Planning | | Presented in cooperation with Sauder School of Business. Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. This two day conference provides a comprehensive overview of succession planning with plenary and concurrent sessions, as well as a panel discussion featuring family business owners who share their experiences and lessons learned. All sessions are delivered by experienced presenters who are experts in the area of succession planning. Come away with the knowledge and skills needed to lead the transition team for optimum results. |
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 | | 2009 IFRS Conference for the Junior Oil & Gas Industry — Practical Guidance for Implementing IFRS | | Presented in cooperation with the Canadian Association of Petroleum Producers and Sepac. This industry-driven conference will provide you with comprehensive knowledge of the key standards impacting the oil and gas industry, as well as, practical solutions for implementing IFRS. All sessions will be delivered with the goal of providing practical guidance for small to mid-sized oil and gas companies with limited resources for implementing IFRS. |
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 | | 2010 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors ( IIA) – Toronto Chapter and the Information Systems Audit and Control Association (ISACA) – Toronto Chapter This two-day conference featured keynote addresses from top IT innovators, concurrent sessions in audit, governance, security, and other topics including IFRS impact on systems and IT solutions. This event delivered the practical training IT and financial professionals need to expand their knowledge while maintaining their competitive edge. |
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| | 2010 Corporate Finance Conference | | This one-day conference is designed for financially literate professionals looking for an in-depth understanding of the key issues in raising capital in the current market. The panels will explore the challenges that early stage and more mature companies face in accessing various forms of capital. The panels will present and use a case study approach to promote in-depth discussion on key issues. The same basic case facts will be used throughout the day with modifications made to adjust for a company’s evolution from early stage to mature status. |
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| | 2010 Financial Reporting and Accounting Conference | | This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. General and concurrent sessions will be delivered by prominent Canadian, US, and international speakers. |
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 | | 2011 Business and Industry Conference | | November 29-30, 2011, Toronto, ON
The successful senior financial officer in today’s Canadian corporation depends on a combination of technical expertise, soft skills, strategic finesse, and professional judgment. This two-day event offered a comprehensive blend of sessions that address the most relevant and current topics with insight on what’s coming next. Join your peers from other Canadian companies to discuss common challenges, explore parallel opportunities, and build your professional network. |
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 | | 2011 Financial Reporting and Accounting Conference | | The CICA Financial Reporting and Accounting Conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. Extensive coverage of the latest developments in both IFRSs and Accounting Standards for Private Enterprises will be delivered by prominent Canadian, US, and international speakers. |
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 | | 2013 Advanced HST/GST Course | (anglais seulement)
Financial Services Topics
June 6-7, 2013
CPA Canada Offices, Toronto, ON
This Advanced HST/GST Course in Financial Services Topics is designed for alumni of the In-Depth HST/GST Course, and other experienced indirect tax professionals who are eager to expand and clarify their existing knowledge of Financial Services.
Attendees will benefit from detailed lectures, robust reference materials and exciting class discussions led by senior Partners who are recognized thought-leaders in the financial services topics. |
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 | | 2013 In-Depth HST/GST Course | (en anglais seulement)
June 9-14, 2013 Registration Open!
Pillar and Post Inn, Niagara-on-the-Lake, ON
This comprehensive indirect tax training course is for the new commodity tax professional and also makes an excellent refresher for the experienced practitioner. This course is viewed as the industry standard for training, and a must-have for the serious indirect tax professional.
Our In-depth offering begins with web-based, self-study lessons to bring the students up to speed on the basics of indirect tax, and is followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture. |
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 | | Auditing IT Disaster Recovery Planning | | Disasters continue to make the headlines, but while more and more companies are creating disaster recovery plans, will they be effective? An estimated 80% of untested disaster recovery plans, even professionally developed plans, fail when implemented in a crisis. Understand the components of an effective disaster recovery plan; how to evaluate it against the Canadian standard – CSA Z1600-08; and how to successfully implement that evaluation. |
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 | | Building the Business Case for IT Investments | | All companies have a vital role to play in building business cases for IT investments, whether they be for ERP systems or new networks. Unfortunately, most business cases are not built by project professionals, but by IT people who often lack the know-how and independence to do them right. A business case is a tool that supports planning and decision-making for both operational and investment decisions. A good business case includes the methods and rationales that were used to quantify benefits and costs. It shows expected profit impact and/or cash flow consequences over a period of time. Some progress has been made in IT investments over the past five years. Before the dot.com meltdown, companies shelled out for IT just to outdo the competition or because they were mesmerized by the hype. Today, you at least need a business case before making an IT investment. Sadly, its often not worth the price of the paper it was printed on. |
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| | Change Management Through the CFO's Lens | | Change management is a critical skill for CFOs. This session provides best practices in change management and describes the role of the finance function in successful change management. We discuss: creating the preconditions for change; how change is a process and a commitment; how to build the business case, the alignment and the momentum; and how to measure the effectiveness of the execution of the change initiative. |
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 | | Creating Next Generation Leaders | | For family businesses, the process of selecting and grooming a successor can be particularly challenging as parents may feel conflicting emotions in balancing the two roles of parent and owner. In this session, participants will learn how they can assist family business leaders to establish a process that provides successors with the training and grooming required and establish objective, measurable criteria to assess them. |
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 | | Dealing with Emotions and Family Values in Succession Planning | | This session explores how emotions and family values impact succession planning. Learn about the components of wealth and the unspoken emotional dynamics at play in succession planning. Discover how to identify and assist the entrepreneur in overcoming the three main obstacles to letting go, and learn how to help them prepare for their lives after the transition from both a legacy and life planning perspective. |
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 | | Digital Analysis Tools | | Digital analysis means different things to different people. The appropriate level of audit automation is also different from company to company, depending on a number of factors such as size and culture. These factors impact the appropriate type of digital analysis to put in place and the tools to utilize. This session describes the scope and range of digital analysis, the available tools and how they are used, and the future direction of digital analysis tools. |
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 | | Does Cloud Computing Really Matter? | After enterprise resources planning systems in the late 90s and the advent of internet based commerce at the beginning of this decade, cloud computing is the new hype. The idea of cloud computing has exploded onto the technology world stage as more and more businesses openly embrace its benefits. Similar to ERPs, cloud computing’s impact extends well beyond the IT department. Many parties claim that “cloud computing” can help enterprises meet the increased requirements of lower total cost of ownership (TCO), higher return on investment (ROI), increased efficiency, dynamic provisioning and utility-like pay-as-you-go services. However, many IT professionals are citing the increased risks associated with trusting information assets in the cloud as something that must be clearly understood and managed by relevant stakeholders. This brief session, discusses the following with real life examples wherever feasible: - Introduction to cloud computing: Definition, Models, Benefits
- Risks and Risk management: Risks, Risk management and compliance strategies
- Assurance challenges
- Implementation and governance
- Simulation: Create a virtual data centre
- Looking forward…
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 | | e-Discovery – Making It Work for You! | | The sheer volume and volatility of electronic information and the protection of privacy and privileged information is much more difficult in today’s electronic world. This session explores the concept of electronic discovery in today’s business environment across Canada. We also discuss ways organizations can be better prepared to manage electronic information – from the day the information is created or received until its destruction, through its daily use and in extraordinary circumstances like litigation and investigation. Finally, we walk through some steps and key consideration points you should be aware of in the event you have to deal with an electronic discovery order. |
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 | | Email Confidentiality, Integrity & Retention Requirements | This interactive session provides participants with an overall understanding and answers questions regarding e-mail confidentiality, integrity and retention requirements including: - What is Information Security and why is messaging confidentiality and integrity important?
- Overview of Public and Symmetrical message encryption technologies used to ensure that message confidentiality and integrity are maintained
- Auditing messaging systems (MS Exchange, Domino)
- WebTrust and Public Key Infrastructure (PKI) audits
- Typical messaging system audit exposures
- Messaging retention requirements and the growing need to maintain evidence for court
- Beyond email: a look at Web 2.0 and Instant Messaging confidentiality, integrity and retention needs
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 | | Enterprise Risk Oversight | | The role of the Board with regard to risk oversight is increasingly challenging. Boards are wrestling with what information is required from management on particular risks, how often the information is required and how to ensure they are receiving all the information they need. Learn from an experienced risk management executive about how to best handle this important responsibility, how to get the most relevant material into the hands of your board and, in particular, how to motivate your board to be more actively involved in overseeing risk. |
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 | | ERP Solutions – Independent Assessment | | An ERP (Enterprise Resource Planning) system automates business processes across most, if not all, departments within an organization of any size or industry. Our definition of ERP encompasses accounting systems, which can automate business processes across departments within a smaller company. ERP also spans industries whether it be financial, distribution, manufacturing, public sector, construction, retail or professional services. This session positions ERP systems by size of company and industry, and will include ERP trends. We will also discuss key differentiators of the most widely used ERP systems. |
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 | | Evaluation of Disaster Recovery Plans to Ensure Ongoing Operation of Time Sensitive Applications | | With the recent increase of natural disasters, global economic breakdowns, and recovery failures of renowned companies around the world, a greater emphasis is now placed on the effectiveness and viable assurance of existing Disaster Recovery Plans. An estimated 80% of untested Disaster Recovery Plans, even professionally developed plans, fail when implemented in a crisis. Understand the components of an effective evaluation of your disaster recovery plan and how to implement that evaluation effectively. |
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 | | Getting to the Finish Line – Practical Advice to Move Your Project Forward | | You have identified the differences between your current accounting practices and IFRS. Whats next? How do you move from accounting analysis to making the changes needed to implement IFRS in your organization and sustain the implementation through 2011 and beyond? This session provides practical advice on how to move your IFRS conversion to the implementation stage and includes techniques and tools used by companies who have moved into this stage, including the challenges, risks and issues encountered and how they were addressed. |
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 | | How to Deal with Legislative Compliance Efficiently & Effectively | Establishing and maintaining an enterprise-wide framework of regulatory risk management and oversight, which is independent of the compliance activities, is critical to managing an organization’s Legislative Compliance. Organizations should take an approach to managing regulatory risk that is relevant to its size, complexity, geography, and organizational structure. This session looks at how organizations can: - Develop a Legislative Compliance Management (LCM) infrastructure, supporting processes, and controls to comply with regulations
- Identify and map an organizational compliance universe (ie, relevant regulators/stakeholders)
- Develop LCM infrastructure documentation
- Identify systems to support compliance.
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 | | How to Improve the Productivity of the Audit Committee: Practical Tips and Techniques | | Audit committees typically have a full mandate, resulting in a heavy workload. Learn from experienced Audit Chairs the disciplines that they use to improve the overall productivity of the committee, as well as how they structure the workload, set the agenda, prioritize issues, distribute materials, use in-camera sessions and conduct the meetings. |
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 | | Identity Theft – Avoidance and Recovery | | Identity theft is the fastest-growing non-violent crime in North America and one that can impact your personal life, finances and reputation. The protection against identity theft is a shared responsibility between individuals and companies who have responsibility over personal information. This session provides an overview of how best to protect your organization, your employees and your customers from the ever growing threat of identity theft. |
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 | | IFRS and IT Process Changes | | The transition to IFRS will have a number of impacts on the organization as we approach convergence. Now is the time to consider the necessary changes on the internal processes, what solutions need to be undertaken to strengthen the work employees do under the existing system and what their expectations will be under IFRS. The impact of potentially having two sets of financial systems for the convergence year will require specific attention to current processes, as errors will allow for the potentially significant reporting issues which can cascade to impact not only financial reporting but also the image of the company. This session explores the process design issues and related controls needed to ensure a smooth transition. |
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 | | IFRS and Project Planning for Year One Convergence | | The implications of IFRS on the IT systems of an organization will be significant, necessitating the need to properly plan and implement the right solution to meet not only the organizational needs now, but also in the year of transition and to fully support functionality post conversion. This session explores the steps required to properly plan the IFRS transition project and evaluate potential pitfalls. If you are impacted by the IFRS conversion, this session is a must. |
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 | | Implementing Green Computing into Your IS Strategy | | Around the world, organizations are faced with the need to cut back on their use of resources, reduce greenhouse gas emissions, and find ways to hedge against escalating and volatile energy prices. IT infrastructure and data centres are commonly recognized as some of the largest consumers of power around the world, and are a significant source of greenhouse gas emissions. Many IT organizations have already begun to develop initiatives to reduce their energy use, but have yet to develop a green IT strategy or to embed green thinking in their day-to-day activities. Companies can reduce their energy use and carbon emissions in a variety of ways, including server virtualization, load balancing and efficient data-centre floors. They can also achieve such reductions through green strategies beyond the hardware level – such as in software development and desktop maintenance programs. |
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 | | Integrated Business Audit with IT Audit | | In todays world, organizations are using an integrated audit approach for a more "holistic approach". While not new, this approach can be rewarding, yet time consuming, due to the complexity of the environment. Hear some of the challenges and benefits of integrated auditing at Toronto Hydro Corporation, including the use of tools such as ACL to generate anomalies/red flags for further investigation. |
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 | | IT Outsourcing and the Challenge for Management Control | The rise of IT Outsourcing has increased the potential for corporate data loss, requiring organizations to address how best to manage their information assets. This session reviews the key issues for information asset protection relating to IT Outsourcing and how best to manage them by: - Correctly identifying and classifying information assets
- Assessing the impacts of corporate governance and other industry requirements
- Determining sources of Assurance (i.e. Internal or External Audit)
- Value of Assurance Reports from an Outsourcer and User Perspective
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 | | Justifying the IT Spend – A Business Case | | Budget reductions over the last few years have resulted in decreased spending on large IT projects. Hear tips on how to reverse that trend and win support for necessary IT spending. |
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 | | Malicious Insiders | | While external threats to an organizations assets continue to make the headlines, an even greater threat is posed by those with legitimate access to their information and information facilities. Whether through the unintentional loss of a sensitive document by an organization's trusted contractor to the malicious act of sabotaging a database in retaliation for being downsized – insider threats can and do materialize and often with substantial reputational and operational impacts to the company. Many organizations today do not have a complete understanding of what constitutes an insider, what can and do they have access to and how does one manage such risks. This session helps provide some thoughtful insights on how organizations can better protect their critical and sensitive information through the ongoing management of access. |
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 | | Managing and Equipping Your Mobile Work Force | | In the past, work was performed from a fixed location and normally took place between nine and five, Monday through Friday. Todays work activities are taking place at any time from anywhere. This requires a different set of tools as well as a different set of rules in order to maintain privacy and protect corporate information. This session provides guidance on how to manage and equip virtual workers of all kinds, from the employees occasionally working from home to the road warrior. |
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 | | Mitigating a Key Business Risk Through Succession Planning | | Good leadership at all levels of an organization is an irrefutable priority. In today's economy, a leadership pipeline that aligns with the overall business strategy is imperative. A succession planning process that develops a pool of individuals with critical, adaptable skills who are ready to lead when called upon is key. In this session, we use case studies to explore the importance of having a robust succession planning process, how it mitigates what CEOs tell us is their most critical business risk, and why the only way to do it right is to ensure ownership by the business – not HR. As senior finance leaders, you'll learn what investors and rating agencies are saying (and doing) about the topic; understand your role, as senior business leaders, in the succession planning process; and have a framework that you can use to mitigate the risks in your own organizations. |
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 | | Multiple Generations in the Workforce – Insight into Working Successfully with Gen X and Y | | Many good employees are leaving traditional organizations because the older, traditional workforce does not know how to manage them properly. They believe their older and more senior-ranking management neither understand their needs nor manage them properly. Unlike their parents and grandparents, Generation X and Y employees do not plan on staying with one job or company throughout their career - nor will they sacrifice their families for their job. Many times Gen X workers are characterized negatively by the older generation. Clearly, their work ethics are different, but along with their age they bring unique strengths and abilities. Our speaker shares insights on what are the differences among the generations, and how best to leverage these differences in the workplace. |
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 | | Outsourcing Part 1 – Key Components of the Contracts | Many organizations view IT Outsourcing as an integral part of their strategic objective to control operating costs, mitigate risk, and enhance shareholder value. To be successful, the IT Outsourcing activity should be well-defined and articulated in terms of setting out acceptable levels of performance and key responsibilities between both parties. This session focuses on the key components for developing an effective IT Outsourcing contract including: - Scope of service, duration and terms
- Rights and responsibilities of both parties
- Fee consideration and performance measurements
- Ownership of intellectual capital
- Controls, audits and privacy requirements
- Dispute resolution processes and termination provisions
- Business continuity plans and insurance
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 | | PCI DSS Compliance Does Matter | | Is your organization compliant with the 12 security standards for the Payment Card Industry (PCI)? Find out what it takes to have an effective PCI compliance strategy and audit approach. |
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 | | Portals, SharePoint and Alternatives: What You Need to Know | | Practitioners are moving to the digital environment and legislation and common sense requires us to provide a secure environment. The ability to transfer files and reports securely to and from clients, providing information to clients and ourselves when those items are available and when they are accessed, etc. has not been readily available to us with our current software/hardware facilities. The size limits of email attachments, let alone the security risks, are too significant to continue using that method of transferring files and reports. In this session you will learn about the tools available that can allow you to securely access and retrieve business content, aggregate client financial information, improve workflow with clients, offer 24/7 service and convenience and eliminate geographical barriers. You will then be in a position to consider whether to integrate this technology in your firm to improve your communication mediums and assess if it will reduce costs and improve relations with clients. |
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 | | Practical Implementation of Cryptology | | Would you ever send confidential information to a client or a business associate on a postcard for everyone to see as it goes from post office to post office, or from letter carrier to neighbour or office staff? If your answer is "No" then why do we continue to communicate with postcards (aka emails) in the electronic age? During this session, we explore the security risks associated with typical information use, such as email communications and storage of information in a secure manner. What are some of the risks of using our everyday business tools? What can we do to better protect ourselves and our business? |
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 | | Reviewing Offshore Vendor Security Against ISO Standards | | Auditing a third party vendor site can be a difficult task, and assessing the security of overseas sites presents a number of challenges, as well as some interesting findings, not normally present during a typical audit. Having conducted ISO audits across Asia, Europe, and North America, the speakers share their experiences and explain how to conduct overseas site audits on time and on budget. |
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 | | Strategies for Employee Retention in Changing Demographics | | This is the first time in history where four different generations (Veterans, Baby Boomers, Generations X and Y) are working side-by-side in the workplace. Each generation has its own workplace needs and each would like to get rewards specific to it. . . otherwise that generation's empolyees will leave.
How does this impact you when it comes to meeting those employees' needs within your organization, especially when there are frequently different needs for each generational employee? |
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 | | VAL – IT | Stat COBIT and Val IT governance frameworks can be used beyond the regulatory compliance to drive the business value. Specifically, this session presents ideas and approaches to demonstrate that investment in "good security" can become a source of competitive advantage rather than a necessary evil mandated through compliance including: - An overview of the Value Chain and how governance helps organizations to leverage IT investment.
- A review of COBIT Manage Security control objective and how it can be positioned as a source of competitive advantage.
- A review of the Val IT approach towards making the business case for investment in IT infrastructure such as security.
Examples of organizations that leveraged COBIT and Val IT for their governance value and support of their business agenda beyond compliance. |
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 | | Val IT – Capitalize on Your IT Investments Through Benefits Realization | | Stat CobiT and Val IT governance frameworks can be used beyond the regulatory compliance to drive the business value. Specifically, this session presents ideas and approaches to demonstrate that investment in "good security" can become a source of competitive advantage rather than a necessary evil mandated through compliance. |
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GESTION FINANCIÈRE ET DES AFFAIRES |
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| | 2013 Advanced HST/GST Course | (anglais seulement)
Financial Services Topics
June 6-7, 2013
CPA Canada Offices, Toronto, ON
This Advanced HST/GST Course in Financial Services Topics is designed for alumni of the In-Depth HST/GST Course, and other experienced indirect tax professionals who are eager to expand and clarify their existing knowledge of Financial Services.
Attendees will benefit from detailed lectures, robust reference materials and exciting class discussions led by senior Partners who are recognized thought-leaders in the financial services topics. |
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| | 2013 Financial Reporting in Canada under IFRSs | The NEW 2013 editon is now available!
2013 Financial Reporting in Canada under IFRSs looks at the application of IFRSs from a Canadian perspective by examining and explaining IFRSs requirements and illustrating their application using real-world extracts of financial statements from companies that have already adopted IFRSs. |
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| | 2013 In-Depth HST/GST Course | (en anglais seulement)
June 9-14, 2013 Registration Open!
Pillar and Post Inn, Niagara-on-the-Lake, ON
This comprehensive indirect tax training course is for the new commodity tax professional and also makes an excellent refresher for the experienced practitioner. This course is viewed as the industry standard for training, and a must-have for the serious indirect tax professional.
Our In-depth offering begins with web-based, self-study lessons to bring the students up to speed on the basics of indirect tax, and is followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture. |
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| | 2013 In-Depth Transfer Pricing Course – Part I (E-Learning) | (en anglais seulement)
Available Online Now
The CICA is proud to offer the brand new In-Depth Transfer Pricing Course - Part I (E-Learning), as Canada's premiere training course for transfer pricing professionals. This e-learning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.
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 | | 2013 In-Depth Transfer Pricing Course – Part II (In-residence) | (en anglais seulement)
December 8-11, 2013
Niagara-on-the-Lake, ON
This four-day transfer pricing course is the first of its kind in Canada and will explore the critical transfer pricing issues and fundamental strategies that international businesses need to understand. A must-attend for dedicated transfer pricing professionals, advisors to and senior personnel of Canadian businesses with existing or planned foreign operations, as well as government personnel working in international tax. The in-residence format is a proven method of training that provides students with a chance to focus on the rigorous lectures, while working through practical case studies in small tutorial work groups. |
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 | | 2013 National Business and Industry Conference | (en anglais seulement)
November 20-21, 2013
Hyatt Regency, Toronto, ON
Canadian businesses expect more from senior financial officers. Gone are the days when accounting and reporting were considered their primary role. Success as a strategic leader who will add value to the business depends on possessing a combination of technical expertise with well-honed soft skills. This unique event offers a comprehensive blend of sessions providing timely technical updates and professional leadership skill-building strategies. This conference is ideal for CFOs, other senior financial executives and those aspiring to senior financial leadership. Join peers from other Canadian companies to discuss common challenges, explore parallel opportunities for efficiency gains and growth and to build your professional network. |
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 | | Accounting for Successful Farm Management - Model Financial Statements for Canadian Agricultural Producers | | (aussi disponible en français) | An eight-book series
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| Potatoes & Field Crops |
Dairy |
| Trees & Vines |
Grains & Oilseeds |
| Nurseries & Greenhouses |
Beef |
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Poultry |
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Swine |
The Accounting for Successful Farm Management – Model Financial Statements for Canadian Agricultural Producers series of publications provides a common framework for reporting the results of farm business activities and producing more consistent and reliable management information. Ultimately, the standardization of Canadian accounting and financial reporting practices in the agriculture industry will help your farm clients significantly improve operations … and the bottom line.
Published by the Chartered Professional Accountants of Canada (formerly CICA) and developed by the Canadian Farm Business Farm Management Council (CFBMC) |
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| | Building Value in Your Company | Now available!
Building Value in Your Company provides a practical, hands-on
explanation of how business value is measured; how this value can be increased; and how business owners and executives can realize on that increased value by focusing on cash flow, risk management and invested capital. It shows readers
how developing a competitive advantage generates intangible value, which ultimately leads to value creation. |
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| | Business Valuation | The essential valuation resource for your business or practice!
This comprehensive guide provides an in-depth explanation of the principles, methodologies and approaches used in business valuation today. It addresses key issues frequently encountered in valuation assignments, such as minority discounts, income tax considerations and balance sheet adjustments. It also covers special topics such as the valuation of intangible assets, establishing royalty rates and deal structuring in open market transactions. |
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 | | Canadian Business Compliance Manual (CBCM) | | (aussi disponible en français) | For over 25 years, small and medium-sized businesses have turned to the Canadian Business Compliance Manual for up-to-date, reliable answers to their accounting, legal and financial questions. Covering the issues that matter, it is your essential guide for critical information on the legal and business requirements, and the administrative and compliance issues every Canadian business must know. |
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| | Canadian Business Financing Handbook, The | The Canadian Business Financing Handbook is your primary resource when you need to research the financial marketplace, identify the obstacles and pitfalls of financing, and understand the operational, legal and tax implications of financing in Canada. |
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 | | Comptabilité et saine gestion d’une exploitation agricole — États financiers modèles à l’intention des producteurs agricoles canadiens | | (also available in English) | Maintenant une série de huit ouvrages
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Publications précédentes de la série |
| Pommes de terre et autres plantes de grande culture |
Production laitière |
| Arbres et vignes |
Production céréalière et oléagineuse |
| Pépinières et serres |
Production bovine |
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Production avicole |
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Production porcine |
La série de publications Comptabilité et saine gestion d’une entreprise agricole – États financiers modèles pour les producteurs agricoles canadiens fournit un cadre général pour la présentation des résultats financiers des entreprises agricoles et pour l’établissement d’une information de gestion fiable et cohérente. En bout de ligne, l’uniformisation des pratiques en matière de comptabilité et d’information financière au Canada pour le secteur agricole contribuera à l’amélioration des exploitations agricoles de vos clients… et de leurs résultats financiers.
Publié par l’Institut Canadien des Comptables Agréés (ICCA) et élaboré par le Conseil canadien de la gestion d’entreprise agricole (CCGEA). |
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| | Guide sur la conformité pour les entreprises canadiennes (GCEC) | | (also available in English) | Disponible dès maintenant!
Le Guide sur la conformité pour les entreprises canadiennes présente une analyse complète mais non technique des exigences juridiques et des exigences connexes en matière d’administration et de conformité qui sont imposées aux entreprises canadiennes aujourd’hui. D’abord publié sous le titre de Compendium du comptable, cet ouvrage est depuis plus de 15 ans la principale source d’information générale pour les entreprises canadiennes. Et pour célébrer, nous lui donnons une nouvelle allure, un nouveau format par sujets et un nouveau titre : le Guide sur la conformité pour les entreprises canadiennes! |
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 | | Managing Risk in the New Economy | The Assurance Services Development Board (ASDB) and the AICPA Assurance Services Executive Committee (ASEC) have released this booklet on risk management. Directed primarily at accounting professionals who provide or plan to provide risk services to their clients or employers, Managing Risk in the New Economy was developed by the ASDB/ASEC Risk Advisory Services Task Force to help provide a common language and framework for understanding and communicating information on risk management. |
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 | | Model Agreements, Resolutions and Contracts | A practical collection of more than 300 sample agreements, resolutions and commercial contracts designed to assist financial professionals in both industry and public practice, who need straightforward sample agreements or other documents to meet a variety of commercial, corporate, tax and other business needs. |
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 | | Professional Services Checklist Collection | With over 140 ready-to-use checklists, the Professional Services Checklist Collection is designed to assist you in preparing or reviewing common commercial business transactions as well as tax and financial planning engagements. |
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| | Purchase & Sale of Privately-Held Businesses | A key resource for business owners, corporate executives and their professional advisors, Purchase & Sale of Privately-Held Businesses is a practical guide to managing the purchase and sale process more successfully. |
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| | Selling Your Private Company | This straightforward and practical guide provides business owners with a sound understanding of the stages involved in the private company sale process and what they can do when planning for and executing the sale to better achieve their personal and financial objectives. |
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MESURE DU RENDEMENT |
| | 2008 CICA Conference on Succession Planning | | Be ready to profit from the wave of business transition that is beginning in Canada. Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. Benefit from the knowledge, experience and insights of presenters who are experts in the area of succession planning including: tax issues; identification of successor or purchaser; realistic timelines; proper documentation; and communication and contingency plans. Spend two days with like minded practitioners, and youll walk away with valuable tools and proven techniques that will help you develop a strategy immediately to take advantage of the current marketplace and help your clients successfully transition their businesses. This two-day comprehensive conference is for chartered accountants and other professionals who provide services to family businesses. |
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| | 2008 Financial Reporting and Accounting Conference | | The conference that financial reporting professionals from across Canada attend for the latest authoritative information on the rapidly changing world of financial reporting and accounting. This conference is for: CAs and other professional accountants in industry and public practice; CFOs, directors of corporate accounting and financial reporting, VPs and directors of finance, other financial executives, controllers and senior accountants, investor relations professionals; corporate and securities lawyers, securities analysts, fund managers; regulators and regulatory compliance officers; auditors, public accountants and business advisors. |
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| | 2009 CICA Conference on Succession Planning | | Presented in cooperation with Sauder School of Business. Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. This two day conference provides a comprehensive overview of succession planning with plenary and concurrent sessions, as well as a panel discussion featuring family business owners who share their experiences and lessons learned. All sessions are delivered by experienced presenters who are experts in the area of succession planning. Come away with the knowledge and skills needed to lead the transition team for optimum results. |
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| | 2009 Financial Reporting and Accounting Conference | | At this years Financial Reporting and Accounting Conference expert speakers delivered interpretations and insight on current technical issues, laced with practical, real-life examples to help deal with the critical issues that are relevant to organizations. |
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| | 2009 IFRS Conference for the Junior Oil & Gas Industry — Practical Guidance for Implementing IFRS | | Presented in cooperation with the Canadian Association of Petroleum Producers and Sepac. This industry-driven conference will provide you with comprehensive knowledge of the key standards impacting the oil and gas industry, as well as, practical solutions for implementing IFRS. All sessions will be delivered with the goal of providing practical guidance for small to mid-sized oil and gas companies with limited resources for implementing IFRS. |
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| | 2009 IFRS Conference for the Rate-regulated Industry in Canada | | This event is presented in cooperation with the Canadian Electricity Association, the Canadian Gas Association, and the Canadian Energy Pipeline Association. This Conference for the Rate-regulated Industry in Canada addressed the unique challenges facing the rate-regulated industry in its transition to IFRS, and is intended for anyone involved with the rate-regulated industry in Canada, including: financial professionals who work in the rate-regulated industry, public accountants, IFRS advisors, and auditors of rate-regulated organizations, regulators, financial analysts and non-financial professionals who need to understand the broad organizational impact of IFRS. |
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 | | 2009 National Conference on Income Taxes | | Some of Canadas leading income tax experts presented technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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| | 2010 Corporate Finance Conference | | This one-day conference is designed for financially literate professionals looking for an in-depth understanding of the key issues in raising capital in the current market. The panels will explore the challenges that early stage and more mature companies face in accessing various forms of capital. The panels will present and use a case study approach to promote in-depth discussion on key issues. The same basic case facts will be used throughout the day with modifications made to adjust for a company’s evolution from early stage to mature status. |
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 | | 2010 National Conference for Audit Committees | | The National Conference for Audit Committees featured keynote addresses, plenary sessions, and panel discussions – all delivered by experienced professionals from across the country. Sessions were designed to develop existing and future audit committee members with the focus on roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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 | | Componentization – Capitalization Criteria and Depletion | This session provides a comprehensive overview of the capitalization criteria, accounting for depletion and the "component accounting" approach under IFRS. Throughout the session, examples of how the technical IFRS standards relate to the junior oil and gas industry is addressed. Specifically, this session focuses on the following: - Discussion of the capitalization criteria under IFRS, answering the question "what is eligible for capitalization?"
- Overview of the accounting treatment for borrowing costs under IFRS
- Comprehensive discussion of depletion and depreciation under IFRS and what it means to follow "component accounting"
- Practical application of the IFRS guidance demonstrated through examples targeted for the junior oil and gas industry
- Overview of related IFRS 1 "First-time Adoption of IFRS" transitional implications
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 | | Divestitures – Getting the Business Ready to Sell | | Preparing a business for sale takes a great deal of time and effort. This session reviews how to help your client receive maximum value for the business by identifying the key considerations and attributes buyers examine most often, such as history of revenue, profitability and cash flows, consistent reinvestment of earnings into operations, competent management team, etc. It also provides you with strategies to help your client enhance the company’s marketability in areas such as sales and profitability, operating costs, technology, and management. |
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 | | Exploration and Evaluation Assets – IFRS 6 | | This session reviews the purpose and content of IFRS 6 and how it affects accounting for your exploration and evaluation (E&E) assets. Then they present and explain an IFRS compliant E&E for a hypothetical junior oil and gas issuer that seeks to minimize the changes from how they currently account for E&E assets. Concluding, the presenters identifies aspects of this hypothetical policy where issuers could adopt alternative accounting treatments and still be IFRS compliant. |
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| | Financing Considerations in Succession Planning | | Whether your client’s exit strategy involves a family succession, a management buy-out or a sale of the business, a key part of the succession plan is financing the change of ownership. This session explains some of the key considerations of financing succession, including how to finance intangibles such as goodwill, client lists, etc. You will also hear about the factors lenders consider when providing financing solutions. |
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| | How Audit Committees Can Improve their Value Add to the Company | | The Audit Committee mandate generally requires the committee to spend a significant amount of time ensuring that directors meet their responsibilities in respect of the preparation and disclosure of the financial statements and related reports, including internal controls. The challenge and opportunity for the Audit Committees is to also provide proactive value to the financial management of the company. This session explores some of the opportunities to add value to the company. |
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| | IASB Exposure Draft on Rate-regulated Activities – What it Means For Your Organization | | After receiving ongoing requests for guidance from the Canadian energy industry, and realizing the importance of rate regulation in North America, the IASB has responded with its proposals on the accounting for rate-regulated activities. Insights from industry leaders on what the proposals mean, including new incremental disclosures, how they will impact your IFRS transition plan, and what you need to do today to prepare for them. |
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| | MD&A – To Disclose or Not to Disclose | | MD&A is one of the most important communication vehicles that management uses to reach its companys stakeholders. Hear differing perspectives on what should be included in your MD&A to satisfy all of your stakeholders. |
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| | New Auditing Standards and the Impact on Audit Committees | | The Canadian Auditing and Assurance Standards Board (AASB) is adopting International Standards on Auditing (ISAs) as Canadian Auditing Standards (CAS). These changes have implications for Audit Committees. Learn about the new CAS requirements, including the greater transparency of information sharing by auditors and Audit Committees, the required dialogue and written communications that the auditor must have with the Audit Committee, and the auditors standard report. |
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| | Performance Reporting: The Role of the Audit Committee in MD&A and Wider Reporting | | Many public companies have developed a myriad of performance measures that are used by all levels of management to help set priorities, assess results, make investment/divest decisions and reward and compensate people. The challenge for Boards and Audit Committees is selecting which performance measures are most important, ensuring key performance metrics are accurately computed, monitoring managements performance, and then ensuring key performance measures are fairly and consistently presented, in and across the ever growing array of disclosure documents. |
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 | | Property, Plant and Equipment | | There are many subtle but significant differences between Canadian GAAP and IFRS requirements for accounting for property, plant and equipment. This in-depth session addresses capitalization, componentization, derecognition, impairments and decommissioning liabilities as they specifically apply to rate-regulated organizations. |
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| | Update from the OSC | | This session addresses current financial reporting topics relevant to market participants, with a focus on those related to the corporate governance and audit committee regimes. |
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 | | Valuation – So What is it Worth? | | At some point in the succession planning process, the question arises: So what is my business worth? Irrespective of whether ownership is being transferred in whole or part to a family member, management or an outside purchaser, a value must be attributed to the company. This session addresses key valuation concepts (comparing and contrasting the owner’s perceived value, fair market value, price and strategic purchaser value), valuation methodologies to determine the current value of the business and considerations for creating/maximizing value in preparation of a future sale. |
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 | | Valuation Issues with a Chartered Business Valuator | | Issues involved in valuation methodologies (i.e. rules of thumb, public company comparables, multiples of EBITDA), valuation conclusions (i.e. tests of reasonableness, implied goodwill and intangibles, market comparables), minority discounts, foregone tax shield, thin-voting shares, discounted corporate income taxes and refundable income taxes. |
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PLANIFICATION FINANCIÈRE |
 | | A Parent's Guide to Raising Money-Smart Kids | | (aussi disponible en français) | Now available!
A Parent’s Guide to Raising Money-Smart Kids is a practical resource to help parents explain to kids the importance of learning about money. By guiding parents through the five aspects of money management – Earn, Save, Spend, Share and Invest – the book provides hands-on suggestions that parents can apply to teaching kids about money at any age. |
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 | | Guide à l'intention des parents : Apprendre la gestion financière à nos enfants | | (also available in English) | Disponible dès maintenant!
Le Guide à l'intention des parents : Apprendre la gestion financière à nos enfants est une ressource pratique conçue pour aider les parents à expliquer à leurs enfants l’importance de l’apprentissage des questions financières. En guidant les parents à travers les cinq aspects de la gestion financière ― gagner, économiser, dépenser, partager et investir ―, l’ouvrage fournit des suggestions pratiques qui peuvent être mises en œuvre dans le cadre de l’éducation financière des enfants, et ce, quel que soit leur âge. |
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 | | Personal Financial Planner's Manual, The | This comprehensive, practical guide gives you finger-tip access to the myriad of facts, figures, definitions, strategies and general information required to do a financial plan today. Updates keep you current with all the changes that affect this rapidly growing field. |
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Autres |
 | | 2011 Advanced Personal Financial Planning Conference | | November 7-8, 2011, Toronto, ON
CAs in traditional practices and in wealth management firms serve clients in a variety of important ways. This conference included technical sessions covering the latest and most relevant topics, while exploring strategies that will enable practitioners to provide superior client service. |
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| | 2011 Business and Industry Conference | | November 29-30, 2011, Toronto, ON
The successful senior financial officer in today’s Canadian corporation depends on a combination of technical expertise, soft skills, strategic finesse, and professional judgment. This two-day event offered a comprehensive blend of sessions that address the most relevant and current topics with insight on what’s coming next. Join your peers from other Canadian companies to discuss common challenges, explore parallel opportunities, and build your professional network. |
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| | 2011 Financial Reporting and Accounting Conference | | The CICA Financial Reporting and Accounting Conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. Extensive coverage of the latest developments in both IFRSs and Accounting Standards for Private Enterprises will be delivered by prominent Canadian, US, and international speakers. |
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| | 2013 Corporate Finance Course: Debt and Equity in Corporate Finance | (en anglais seulement)
October 21-22, 2013 Registration Open!
CPA Canada Offices, Toronto, ON
October 23 - 24, 2013 Registration Open!
MacEwan Conference & Event Centre, Calgary, AB
Building on the e-learning courses – "Sources of Capital 1: Preparing to Raise Capital – The Basics" and "Sources of Capital 2: Accessing Capital – The Process", this practical two-day course uses case studies to improve your understanding of the process of raising debt and capital in Canada. Course registration includes complimentary one-year access to the e-learning courses. |
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| | 2013 Corporate Finance Course: Valuation in Corporate Finance | (en anglais seulement)
September 23-24, 2013 Registration Open!
CPA Canada Offices, Toronto, ON
October 2-3, 2013 Registration Open!
MacEwan Conference & Event Centre, Calgary, AB
The focus of this two-day course is to provide you with applied insight into business valuation in a corporate finance context. You will learn to apply various valuation methods for a range of companies and analyze the differences in valuations between companies. Through a combination of in-class technical lectures and group work sessions using case studies, you will learn how to apply valuation concepts to real-life corporate finance transactions. |
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 | | 2013 In-Depth Tax Course – Part 3 | (en anglais seulement)
West - July 20-24, 2013
Whistler, BC
East - November 2-6, 2013
Blue Mountains, ON
This five-day, in-residence tax course provides the natural next step in training for professionals working full time in tax, who have completed the current CICA In-Depth Tax Course – Parts 1 & 2. Areas of study include: Stop Loss Rules; Amalgamations and Wind-Up Transactions, Section 55 – Butterfly Reorganizations; Foreign Affiliates; Financing Structures and Treaty Issues.
In-Depth Tax Course – Part 3 will be offered for the last time in the summer of 2014. |
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 | | Adapting to a Changed Environment: Managing HNW Relationships in the Post-Crisis Era | | The global effects of the financial crisis receded in 2010; however, aftershocks are still materializing in many forms, and show the fragility of the economic recovery and could still pose an obstacle to growth. While High Net Worth advisors have overwhelmingly regained the trust and confidence of HNW clients since the financial crisis, clients have become more conservative and vigilant.
The challenge today for firms advising HNW individuals is to deliver an integrated response to the individuals’ complex post-crisis needs by leveraging “Enterprise Value” to be more responsive in today’s highly competitive market. This presentation touches on the delivery of an integrated response, how this is an especially important market differentiator and how it is very different from yesterday’s firm-driven search for synergies. We will also cover what the economic drivers of wealth are, the asset allocation preferences and the implications for both individuals and firms who serve this attractive market segment. The presentation includes recently released material from the 2011 World Wealth Report by Merrill Lynch and Capgemini, the global benchmark for the HNW market. |
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 | | Advanced Insurance Strategies | | This session focuses on understanding the various mainstream and not so mainstream insurance solutions being offered to your clients. This session will review the pros and cons of three advanced strategies, explain the various risks associated with each and explain the pitfalls to watch out for. Some of these techniques assist in reducing tax bills, but more importantly, focus on helping your clients achieve their financial goals. Whether the scenario involves estate planning, tax sheltering of corporate assets, or creation of a capital dividend account – this session is designed to arm you, the trusted advisor, with enough information to help your clients make an informed decision. |
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| | Analyzing and Interpreting Financial Statement Relationships | | This more advanced course is designed for finance professionals seeking to augment their understanding of traditional financial statement analysis. The course places particular emphasis on understanding of how business decisions, accounting rules and choices, as well as company and industry nuances, may influence the financial statements and, by extension, any financial analysis. Over approximately two hours, you will gain an understanding of how the financial statements are interconnected and influence each other, learn an approach to conducting financial analysis that is used by corporate finance professionals and how to apply the teachings using a brief case study. In addition, the course will provide insight on the ratios that matter most to financial stakeholders (shareholders, companies, banks, equity investors) and the current market ‘rules of thumb’ for these ratios (ie, Debt-to-EBITDA). After completing the course, you will have a greater awareness of the financial statement relationships between line items on the income statement and balance sheet, understand the many internal and external influences that underpin these financial statements, and ultimately be able to deploy an approach to financial analysis that is used by corporate finance professionals. |
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 | | Annales de l'Évaluation uniforme de 2005 et 2006 | Les Annales de l’EFU s’adressent aux candidats à la profession de CA, aux universitaires et à toute personne intéressée à connaître les détails de l’Évaluation uniforme.
Le document comprend des questions et des éléments de solution. |
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 | | Annales de l'Évaluation uniforme de 2007 | Les Annales de l’EFU s’adressent aux candidats à la profession de CA, aux universitaires et à toute personne intéressée à connaître les détails de l’Évaluation uniforme.
Le document comprend des questions et des éléments de solution. |
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 | | Annales de l'Évaluation uniforme de 2008 | Les Annales de l’EFU s’adressent aux candidats à la profession de CA, aux universitaires et à toute personne intéressée à connaître les détails de l’Évaluation uniforme.
Le document comprend des questions et des éléments de solution. |
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 | | Annales de l'Évaluation uniforme de 2009 | Les Annales de l’EFU s’adressent aux candidats à la profession de CA, aux universitaires et à toute personne intéressée à connaître les détails de l’Évaluation uniforme.
Le document comprend des questions et des éléments de solution. |
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 | | Annales de l'Évaluation uniforme de 2010 | Les Annales de l’EFU s’adressent aux candidats à la profession de CA, aux universitaires et à toute personne intéressée à connaître les détails de l’Évaluation uniforme.
Le document comprend des questions et des éléments de solution. |
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 | | Annales de l'Évaluation uniforme de 2011 | Les Annales de l’EFU s’adressent aux candidats à la profession de CA, aux universitaires et à toute personne intéressée à connaître les détails de l’Évaluation uniforme.
Le document comprend des questions et des éléments de solution. |
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 | | ASPE Assurance and Review Implications | | Accounting for the transition to ASPE is not the only consideration for enterprises and practitioners when they make the move from current GAAP. The assurance and review implications will play a very important part as entities make the transition. This session discusses issues such as: how much audit/review work should be performed on the comparative period; what sort of evidence is necessary for the fair value bump; or what sort of report should be attached. Learn from a practitioner who works with private enterprises about how the transition to ASPE will affect your assurance and review engagements. |
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 | | CAmagazine - À l'extérieur du Canada | | (also available in English) | CAmagazine est la première publication comptable au Canada et la source d’information privilégiée des comptables agréés et des dirigeants financiers du Canada. Il constitue un espace d’analyse et de débat sur les questions professionnelles et financières de même que sur d’autres questions touchant les affaires. |
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 | | CAmagazine - Canada | | (also available in English) | CAmagazine est la première publication comptable au Canada et la source d’information privilégiée des comptables agréés et des dirigeants financiers du Canada. Il constitue un espace d’analyse et de débat sur les questions professionnelles et financières de même que sur d’autres questions touchant les affaires. |
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 | | CAmagazine - Canada | | (aussi disponible en français) | CAmagazine is the leading accounting publication and preferred information source for Canadian chartered accountants and financial executives. It provides a forum for discussion and debate on professional, financial and other business issues. |
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 | | CAmagazine - Outside Canada | | (aussi disponible en français) | CAmagazine is the leading accounting publication and preferred information source for Canadian chartered accountants and financial executives. It provides a forum for discussion and debate on professional, financial and other business issues. |
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 | | CAmagazine – Abonnement pour les étudiants | | (also available in English) | CAmagazine est la première publication comptable au Canada et la source d’information privilégiée des comptables agréés et des dirigeants financiers du Canada. Il constitue un espace d’analyse et de débat sur les questions professionnelles et financières de même que sur d’autres questions touchant les affaires. |
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 | | Coping with Irrationality: Behavioural Finance Lessons for Investors and Advisors | | While traditional finance and investment models assume all individuals are rational, behavioural finance has emerged as a framework to explain what we actually observe in a world where not all investors act rationally. In this session, we contrast traditional and behavioural finance, examine a brief history of investor irrationality, review key findings from behavioural finance research primarily related to investor psychology, and present key lessons for both investors and advisors. |
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 | | Corporate Secretary 101 – Best Practices | | This session provides a general overview of the role and responsibilities of the corporate secretary, a role that is often assumed by the CFO. The session also highlights key best practices to improve communications with your board, and be a better advisor. |
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 | | Economic Outlook: Canada and Beyond | | The global credit crunch continues to reverberate four years later, and looks set to remain the dominant theme for years to come on matters as diverse as the strength of the Canadian dollar, the level of interest rates, access to credit, the conduct of fiscal policy and the interplay between developed and developing nations. While Canada has been less affected than most, it has not been entirely unscathed. All of this presents both challenges and opportunities. |
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| | Enterprise Risk Oversight | | The role of the Board with regard to risk oversight is increasingly challenging. Boards are wrestling with what information is required from management on particular risks, how often the information is required and how to ensure they are receiving all the information they need. Learn from an experienced risk management executive about how to best handle this important responsibility, how to get the most relevant material into the hands of your board and, in particular, how to motivate your board to be more actively involved in overseeing risk. |
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 | | Fiduciary Responsibility: A Global Revolution or Evolution? | | There are dramatic changes taking place in fiduciary trends and responsibilities around the world. These changes are due in part to spectacular frauds like Madoff as well as heightened economic and market uncertainty. As a result, the term “fiduciary” is becoming everyday lexicon. What are these global trends and what impact can fiduciary standards have on your clients’ investment portfolios and their returns? How can you advise clients of the various fiduciary standards now operating in Canada and how do you explain fiduciary responsibility versus suitability? How do Canadian fiduciary standards compare to world standards? This session discusses global experiences and perspectives from the investment business and what they mean for your clients, their portfolios and your business. |
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 | | Financial Literacy for Canadians | | Canadians are facing a growing social problem with financial roots and the Government is responding. The work of the Financial Literacy Task Force is complete and now the Government of Canada will undertake a National Strategy to implement its recommendations and champion financial literacy on behalf of all Canadians.
CAs can help in this strategy. The CA profession has the opportunity to become the fundamental driver of the economic and financial health of individual Canadians and the broader economy.
In this session, a timely report on the Financial Literacy National Strategy and CICA’s Solution are presented. |
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 | | Helping Family Businesses Grow and Maintain Wealth | | Family businesses have a unique set of challenges related to growing and maintaining wealth. The definition of wealth can be quite different among various members of the family. An individual’s definition of wealth can change over time. Wealth management practitioners need to understand the unique challenges of a family and then apply unique approaches to help the family achieve its wealth related goals.
In this session, practitioners will be challenged to look at wealth management in the broadest terms as well as challenged to consider complete solutions. This session also provides tools that can be taken away and used in daily practice. |
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 | | IFRS Technical Update - Leases | | Accounting for leases can be complex and can have a significant impact on an organisation's financial statements. The IASB has proposed a number of fundamental changes to lease accounting that, if incorporated into a final standard, would have significant and far-reaching financial reporting implications for organizations. This session investigates the proposed changes and demonstrates the impact of these changes through the use of worked examples. |
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 | | Options and Opportunities for Careers in Wealth Management | | Financial professionals wishing to focus more directly on the vast areas of financial planning and investment services can do so outside public practice. Many have opted to add other designations such as CFP, CLU or CFA to supplement their CA designation. This session examines some of the additional designations and review options and opportunities outside of public practice accounting including investment advisory, investment counseling, family offices, private banking, insurance/financial/estate planning, and fee-only financial planners. |
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 | | Selecting a Money Manager – Giving Diligence its Due | | “Crunching the numbers,” whether against benchmarks, peer universes, target returns or the like, has long been the backbone supporting the hire/fire decisions when it comes to implementing a manager structure for a portfolio. While important, quantitative analysis is only one component of the due diligence process – for why else would we have the standard disclaimer that past performance is not indicative of future performance. Indeed, quantitative analysis needs to be complemented by qualitative research to provide an assessment on the probability of achieving risk-adjusted value added performance in the future. This session highlights a 4-factor model used to guide the ranking of investment strategies. |
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 | | Structuring HNW Assets and Liabilities: Lessons Learned from Pension Plan Managers | | In the same way that a pension plan manager can determine the optimal funding status and risk profile for a pension plan based on the plan’s liabilities (i.e. their future cash flow needs), optimal funding status for a HNW individual can be determined. This session reviews how institutional pension management tools can be customized for use in managing high net worth portfolios. It includes how to determine a HNW investor’s funding liability and funding status based on future cash flow needs, and the role their human capital and private business efforts play in managing the individual’s assets in relation to their future liabilities and cash flow demands. In addition, we will review how to utilize an asset/liability framework for risk management and how tax efficient investing and the use of a tax efficient framework can enhance asset returns. |
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 | | The 10 Questions Answered by Your Client's Investment Policy Statement | | One of the objectives of an Investment Policy Statement (IPS) is to answer important questions that investors should consider in order to manage their money wisely. This session is designed to help advisors help their clients address and answer these questions. The questions involve determining the proper level of risk, the rebalancing process, fees, responsibilities of each party, investment strategy, performance objectives, benchmarks, governance, tax issues, constraints, time horizon and manager selection criteria. This session explains the elements in a sound IPS and provide examples. |
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 | | The Power of Personal Branding for Career Success | | (aussi disponible en français) | Power up your career with this 12-chapter, step-by-step approach to focusing your “personal brand”. The self-assessment worksheets, case studies and straightforward tips will help you assess your current brand; research the brand most valued in your organization, industry or profession; build a brand that showcases your core strengths; and effectively use mentors, social media and other strategies to win in the workplace. |
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 | | Understanding Insurance Products and Their Role in Financial Planning | | This session provides an overview of some of the insurance products offered by life insurance companies in the market today including life insurance, segregated funds, annuities and critical illness insurance. Common product structures and features, the taxation of these products and the role these products can play in personal financial planning are discussed. In addition, some of the issues and pitfalls to be aware of in using these products for personal financial planning are highlighted. |
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Comptabilité et certification |
AUTRES |
 | | 2007 Public Sector Financial Reporting Conference | | After a very successful first year, the conference has been expanded to a comprehensive day and a half, featuring leading-edge sessions on critical issues confronting the Canadian public sector. This conference is for: provincial and federal public sector leaders and senior staff with controllership, treasury, or budget functions; senior staff with financial responsibilities in agencies, departments and ministries. |
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 | | Collection fiscale pour dirigeants financiers (CFDF) | | (also available in English) | Êtes-vous un dirigeant financier ayant la responsabilité de surveiller la comptabilisation des impôts sur le revenu?
Restez à l’affût des nouveautés relatives à l’impôt sur le revenu qui peuvent avoir une incidence sur :
- Les provisions pour impôts trimestrielles ou annuelles. L’aspect le plus difficile de la comptabilisation des impôts sur le revenu est le recensement des changements apportés à la législation fiscale et des autres événements dès qu’ils se produisent afin que la comptabilisation puisse refléter correctement les événements de la période.
- Planification à long terme en vue des modifications de la législation fiscale qui influeront sur la fonction observation fiscale ou sur les flux de trésorerie d’une société.
 Voir une visite guidée du produit
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 | | Financial Executive Tax Collection (FETC) | | (aussi disponible en français) | Are you a Financial Executive who has oversight responsibility for accounting for income taxes?
Be aware of the latest income tax developments that may affect:
- Quarterly or annual tax provisions. The most challenging aspect of accounting for income taxes is identifying changes in tax law and other events when they occur, so the accounting can accurately reflect the events of the period.
- Longer-term planning for changes in tax laws that will impact a company’s tax compliance function or cash flows.
 Watch a product tour
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CERTIFICATION ET VÉRIFICATION |
| | 2008 Financial Reporting and Accounting Conference | | The conference that financial reporting professionals from across Canada attend for the latest authoritative information on the rapidly changing world of financial reporting and accounting. This conference is for: CAs and other professional accountants in industry and public practice; CFOs, directors of corporate accounting and financial reporting, VPs and directors of finance, other financial executives, controllers and senior accountants, investor relations professionals; corporate and securities lawyers, securities analysts, fund managers; regulators and regulatory compliance officers; auditors, public accountants and business advisors. |
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| | 2008 National Conference for Audit Committees | | Responsibilities and expectations of audit committee members are being tightly defined and increasingly regulated...and the required time commitment continues to rise. Audit committee members must play a leadership role in the areas of financial reporting, effective disclosure, corporate ethics, and regulatory compliance for their organizations. They provide the necessary oversight that is demanded today by shareholders and other stakeholder groups. Presentations are designed and delivered to develop existing and future audit committee members — providing knowledge, insight, practical perspectives, and best practices around roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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| | 2009 Financial Reporting and Accounting Conference | | At this years Financial Reporting and Accounting Conference expert speakers delivered interpretations and insight on current technical issues, laced with practical, real-life examples to help deal with the critical issues that are relevant to organizations. |
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| | 2009 National Conference for Audit Committees | | Audit Committee members of Canadian companies of all sizes are facing an unprecedented number of challenges in an environment of ever increasing complexity and regulation. This informative conference will raise your understanding of the critical issues |
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| | 2010 Financial Reporting and Accounting Conference | | This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. General and concurrent sessions will be delivered by prominent Canadian, US, and international speakers. |
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| | 2010 National Conference for Audit Committees | | The National Conference for Audit Committees featured keynote addresses, plenary sessions, and panel discussions – all delivered by experienced professionals from across the country. Sessions were designed to develop existing and future audit committee members with the focus on roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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| | 2011 Financial Reporting and Accounting Conference | | The CICA Financial Reporting and Accounting Conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. Extensive coverage of the latest developments in both IFRSs and Accounting Standards for Private Enterprises will be delivered by prominent Canadian, US, and international speakers. |
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 | | 2011 National Conference for Audit Committees | | This conference featured keynote addresses, technical sessions and panel discussions. Sessions were designed to develop existing and future audit committee members. This conference provided a unique opportunity to discuss issues and challenges with colleagues from across the country. |
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 | | 2013 Conference for Audit Committees | (en anglais seulement)
November 28-29, 2013
The Westin Harbour Castle, Toronto, ON
This conference features keynote addresses, panel discussions and technical updates and is designed to develop existing and future audit committee members. Topics include the latest developments in financial reporting and audit committee expectations, emerging governance requirements and issues, regulatory developments and other current topics relevant to this important board committee. This conference provides a unique opportunity to discuss your issues and challenges with colleagues from across the country. |
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 | | 2013 Essentials of Audit Committee Membership Workshop | (en anglais seulement)
October 24-25, 2013
CPA Canada Offices, Toronto, ON
This workshop has been uniquely designed for professional accountants who are thinking of serving on boards and due to their skill set, the audit committees. The focus is on boards and audit committees of small to medium sized private companies and not-for-profit organizations.
In this hands-on practical two-day workshop you will explore the role, responsibilities, skills needed, risks, rewards, what to expect and other considerations related to serving on an audit committee. You will get the ESSENTIALS needed to help you decide if you want to serve, and if you do, what is needed to properly discharge your duties. In addition, you will network with your peers who share your interests in serving and with our faculty who have experience in getting appointed and serving on boards and audit committees. |
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| | 2013 In-Depth Brokers and Investment Dealers Course | (en anglais seulement)
September 25-27, 2013
St. Andrew’s Club & Conference Centre, Toronto, ON
This top-rated course is considered the definitive training program for professionals providing audit, assurance and other services to brokers and investment dealers, and for professionals who work in a securities-broker or dealer setting. The program consists of a pre-course on-line module and in-class technical lectures with hands-on work sessions delivered by brokerage industry experts. The course provides participants with an intermediate level of knowledge of the Canadian securities industry and the operations and function of brokers and investment dealers, including regulatory requirements. |
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 | | Adopting IFRS – What Your Auditors Will Expect from You in 2010 & 2011 | This session helps you plan for your 2010 and 2011 audits and help answer the question: What are your auditors thinking? This session includes: - Completeness of the implementation plan and execution
- IFRS 1 adjustments and comparative results
- Documentation considerations
- Internal controls
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 | | An Auditors Perspective on Your Move to IFRS: A Panel Discussion' | | Moderated by an experienced preparer, these panel members discuss what their clients can expect in the new world post conversion to IFRS. Issues such as note preparation, conflict of interest, support for note disclosures and the impact of the move to IFRS on audit letters are discussed. |
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 | | Application des techniques de vérification informatisée, 2e édition | | (also available in English) | Cette monographie s’adresse aux vérificateurs internes et externes des petites et des grandes entreprises, de même qu’aux chefs des finances, aux chefs de l’information et aux autres dirigeants et membres du personnel susceptibles de tirer parti des techniques de vérification informatisée (TVI) afin d’être plus efficaces dans l’exécution des appréciations des risques, des attestations et des vérifications de conformité. |
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| | ASPE Assurance and Review Implications | | Accounting for the transition to ASPE is not the only consideration for enterprises and practitioners when they make the move from current GAAP. The assurance and review implications will play a very important part as entities make the transition. This session discusses issues such as: how much audit/review work should be performed on the comparative period; what sort of evidence is necessary for the fair value bump; or what sort of report should be attached. Learn from a practitioner who works with private enterprises about how the transition to ASPE will affect your assurance and review engagements. |
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 | | Audit Enquiry: Seeking more reliable evidence from audit enquiry | | (aussi disponible en français) | In today's environment, with the decreasing availability of documentary evidence, information obtained through audit enquiry is increasingly important. This report studies the reliability of enquiry as an information-gathering technique, and investigates the steps that need to be taken to develop simultaneously both the particular skills of the auditing profession in enquiry and the capacity of the profession to keep pace with events in an economy characterized by rapid change and increasing complexity. |
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 | | Auditing Micro-Entities Effectively and Efficiently — Making the CASs work for you and your clients | The CASs are having an impact on the Canadian auditing world, including the audit of micro-entities. Although some have thought that they have added a layer of complexity to these micro-audits, Mr. Cowperthwaite introduces us in this course to techniques that can make the auditing process more effective and efficient. The three modules of the course, identify and walk you through the most impactful CASs, and guide you through an examination of your business and how you can improve it.
- Module 1: Coping with standards change: you and your clients;
- Module 2: Understanding the CASs and using them effectively; and
- Module 3: Opportunities for audit and practice efficiency,
The course also includes a pdf Workbook with additional information and activities, and a quiz. |
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| | Auditing Standards are Changing Too! | | Find out how the Audit Report and the Engagement Letter are changing, how managements responsibilities will also change, how these changes integrate with the transition to IFRS and, ultimately, how they will affect the work of the Audit Committee. |
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 | | Canadian Professional Engagement Manual (C•PEM), 2012 - Members | | (aussi disponible en français) | The 2012 edition of C•PEM now available!
A trusted source of guidance for over 20 years, the Canadian Professional
Engagement Manual (C•PEM) is designed to help practitioners perform
efficient, cost-effective audit, review and compilation engagements for
small- and medium-sized entities (SMEs). Now with more than 50 new sample letters!
PLEASE NOTE: Existing subscribers to C•PEM do not need to re-order each year. The new edition will be sent/updated automatically when it is available.
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 | | Canadian Professional Engagement Manual (C•PEM), 2012 - Non-members | | (aussi disponible en français) | The 2012 edition of C•PEM now available!
A trusted source of guidance for over 20 years, the Canadian Professional Engagement Manual (C•PEM) is designed to help practitioners perform efficient, cost-effective audit, review and compilation engagements for
small- and medium-sized entities (SMEs). Now with more than 50 new sample letters!
PLEASE NOTE: Existing subscribers to C•PEM do not need to re-order each year. The new edition will be sent/updated automatically when it is available.
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 | | Certification au niveau des données | | (also available in English) | Compte tenu de la tendance croissante vers la présentation, en dehors des états financiers classiques, d’éléments de données isolés tels que des mesures de performance, des postes clés, des statistiques et d’autres mesures des activités de l’entreprise, certains commencent à s’interroger sur le besoin d’une certification au niveau des données. Une nouvelle monographie de l’ICCA, Certification au niveau des données, présente les problèmes propres à ce type de certification et les tendances qui se dessinent, recommande des solutions et contient des suggestions quant à la ligne de conduite que la profession pourrait adopter à ce chapitre. |
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 | | Certification, Internal Controls & the Move to IFRS | | IFRS will have a significant impact on many aspects of your business including the control environment, internal control over financial reporting, and CEO/CFO Certification of Disclosure in Issuers’ Annual and Interim Filings. This session will help you address these critical issues related to your IFRS transition. |
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 | | CICA C•PEM Electronic Templates | | (aussi disponible en français) | Exclusively for subscribers to C•PEM
The C•PEM sample forms and engagement letters in Word and Excel formats can be tailored to meet the known facts and circumstances of the specific engagement. Along with the Canadian Professional Engagement Manual (C•PEM), these sample practice aids help to ensure work is carried out with a consistent level of quality that is in accordance with professional standards and the firm’s policies and procedures. Completely updated for the new Canadian Auditing Standards (CAS). |
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| | CPAB Update: The Role of the Audit Committee in Improving Audit Quality | | One of the functions of the Audit Committee is to advise the Board regarding the selection and performance of the auditor, but the committee can also play a role in improving audit quality. This session addresses improving audit quality and provides an update on themes from CPAB roundtables with Audit Committee members, as well as CPAB Inspection findings. |
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 | | Data Level Assurance | | (aussi disponible en français) | With the shift from the use of traditional financial statements to reporting data elements such as performance metrics, key items, statistics and other measurements of business activities, the question has been raised whether there is a need for assurance on the data being reported. The research study, Data Level Assurance, will identify the issues and future trends in data level assurance, recommend solutions to these issues, and suggest the future course of action for the profession in this area. |
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 | | Financial Literacy Requirement: What Does this Really Mean in an IFRS World? | | The obligation to be "financially literate" is a core requirement for Audit Committee members of non-venture issuers. The basic obligation does not change for Canadian companies after they make the transition to IFRS, but the steps required to meet and maintain the financial literacy standard may change dramatically. This session discusses this requirement, sets out some of the challenges of IFRS, and sets out some practical suggestions for committee members in addressing these challenges and managing the related risks. |
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| | How to Improve the Productivity of the Audit Committee: Practical Tips and Techniques | | Audit committees typically have a full mandate, resulting in a heavy workload. Learn from experienced Audit Chairs the disciplines that they use to improve the overall productivity of the committee, as well as how they structure the workload, set the agenda, prioritize issues, distribute materials, use in-camera sessions and conduct the meetings. |
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 | | IFRS: Key Issues from the Perspective of an Auditor and a Preparer | | This session is a conversation between a preparer and an auditor about the issues and actions that Audit Committees should take in dealing with the adoption of IFRS. The conversation will cover such topics as dealing with deadlines realistically, identifying and dealing with unclear or unresolved issues, disclosure of the quantitative effects of decisions, the realities of principles based accounting and managing the 2011 crunch. |
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 | | L’intégrité à la une : L’univers à haut risque des comités de vérification | | (also available in English) | | L’intégrité à la une met en lumière l’évolution récente du contexte réglementaire, en accordant une attention soutenue à la nécessité cruciale d’établir, de gérer et d’entretenir des relations efficaces entre le conseil d’administration, le comité de vérification, la direction et les vérificateurs externes. Un guide utile pour les comités de vérification, les directions d’entreprise et les vérificateurs dans cet environnement en évolution rapide et à risque élevé. |
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 | | Making Accounting Policy Choices Under ASPE | | This session discusses different accounting policy choices, such as taxes, consolidations, joint ventures, pensions, and internally generated intangibles. The pros and cons of each choice are examined as well as their effect on the financial statements. |
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 | | Manuel d'assurance de la qualité (MAQ) - Membres | | (also available in English) | Nouvelle édition disponible dès maintenant!
Le Manuel d’assurance de la qualité (MAQ) de l’ICCA est une ressource exhaustive qui vise à aider les cabinets à se conformer aux normes canadiennes de contrôle qualité (NCCQ 1 et
NCA 220), ainsi qu’à élaborer et à documenter leurs propres manuels de politiques et systèmes de contrôle qualité. Le MAQ comprend des exemples de manuels d’assurance qualité, des commentaires et des indications sur les objectifs du contrôle qualité, ainsi que des fichiers Word qui vous permettront de personnaliser les exemples de manuels et les outils d’aide, à savoir des lettres de mission, des formulaires et des feuilles de travail.
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 | | Manuel d'assurance de la qualité (MAQ) - Non-membres | | (also available in English) | Nouvelle édition disponible dès maintenant!
Le Manuel d’assurance de la qualité (MAQ) de l’ICCA est une ressource exhaustive qui vise à aider les cabinets à se conformer aux normes canadiennes de contrôle qualité (NCCQ 1 et
NCA 220), ainsi qu’à élaborer et à documenter leurs propres manuels de politiques et systèmes de contrôle qualité. Le MAQ comprend des exemples de manuels d’assurance qualité, des commentaires et des indications sur les objectifs du contrôle qualité, ainsi que des fichiers Word qui vous permettront de personnaliser les exemples de manuels et les outils d’aide, à savoir des lettres de mission, des formulaires et des feuilles de travail.
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 | | Masques de saisie électronique pour le Guide du praticien canadien | | (also available in English) | Réservés aux abonnés du GDP•CA
Les exemples de formulaires et les lettres de mission du GDP•CA en format Word et Excel peuvent être adaptés en fonction des faits et des circonstances connus propres à la mission en cause. Conjugués au Guide du praticien canadien (GDP•CA), ces outils pratiques permettent d’assurer que les travaux seront réalisés selon un niveau de qualité uniforme conforme aux normes professionnelles et aux politiques et procédures du cabinet. Ces textes ont été entièrement mis à jour pour refléter les nouvelles Normes canadiennes d’audit (NCA). |
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| | MD&A – To Disclose or Not to Disclose | | MD&A is one of the most important communication vehicles that management uses to reach its companys stakeholders. Hear differing perspectives on what should be included in your MD&A to satisfy all of your stakeholders. |
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| | New Auditing Standards and the Impact on Audit Committees | | The Canadian Auditing and Assurance Standards Board (AASB) is adopting International Standards on Auditing (ISAs) as Canadian Auditing Standards (CAS). These changes have implications for Audit Committees. Learn about the new CAS requirements, including the greater transparency of information sharing by auditors and Audit Committees, the required dialogue and written communications that the auditor must have with the Audit Committee, and the auditors standard report. |
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 | | PCGR pour les entreprises à capital fermé : choix de méthodes comptables | | Des services de traduction simultanée vers le français seront offerts. Cette séance traite de divers choix de méthodes comptables en ce qui concerne les impôts, la consolidation, les coentreprises, les prestations de retraite et les actifs incorporels générés à l’interne. Les avantages et les inconvénients de chaque choix seront abordés, de même que leur incidence sur les états financiers. |
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 | | Quality Assurance Manual (QAM) - Members | | (aussi disponible en français) | New update now available!
Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets. |
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 | | Quality Assurance Manual (QAM) - Non-members | | (aussi disponible en français) | The Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets. |
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 | | Regulatory Update: What Audit Committee Members Need to Know | | Governance standards for Boards and their committees are again under review as a result of the recent financial crisis. While much of the pressure for change is coming from outside of Canada, Canadian governance standards will be affected by global change. Audit Committees need to understand emerging changes to governance standards both for the Audit Committee itself and for the Board overall. |
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 | | The Auditors Report – How Has It Changed Under CASs / ISAs?' | | This session highlights key aspects of the form and content of the auditor’s report under the CASs and how they differ from existing reports. Topics to be covered include the auditor’s standard report, the new approach to Emphasis of Matter paragraphs, and matters in which there continues to be misunderstandings – such as the respective roles of the auditor and management regarding the financial statements, including internal control and fraud. |
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| | Update from the OSC | | This session addresses current financial reporting topics relevant to market participants, with a focus on those related to the corporate governance and audit committee regimes. |
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 | | Value for Money Audits | | This session aims to bring clarity to the subject of value for money audits and to help you understand a range of techniques for assessing the economy, efficiency and effectiveness of their business areas, functions, services and projects they serve. |
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 | | Why Should Auditors Care About Privacy Management Controls? | | Learn about the value of Privacy Management Controls and how audit can play a key role in identifying privacy risks. Experience has shown that organizations, regardless of size and mandate, do need to manage privacy breach risks like any other business risks. In todays digital economy, organizations find that personal information about their customers, employees and partners are more susceptible to a wide range of privacy breaches with potentially significant business implications. This session explores these issues and how to identify privacy breach risks and implications. |
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GESTION DES RISQUES ET GOUVERNANCE |
| | 2008 National Conference for Audit Committees | | Responsibilities and expectations of audit committee members are being tightly defined and increasingly regulated...and the required time commitment continues to rise. Audit committee members must play a leadership role in the areas of financial reporting, effective disclosure, corporate ethics, and regulatory compliance for their organizations. They provide the necessary oversight that is demanded today by shareholders and other stakeholder groups. Presentations are designed and delivered to develop existing and future audit committee members — providing knowledge, insight, practical perspectives, and best practices around roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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| | 2009 IFRS Conference for the Junior Oil & Gas Industry — Practical Guidance for Implementing IFRS | | Presented in cooperation with the Canadian Association of Petroleum Producers and Sepac. This industry-driven conference will provide you with comprehensive knowledge of the key standards impacting the oil and gas industry, as well as, practical solutions for implementing IFRS. All sessions will be delivered with the goal of providing practical guidance for small to mid-sized oil and gas companies with limited resources for implementing IFRS. |
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| | 2009 National Conference for Audit Committees | | Audit Committee members of Canadian companies of all sizes are facing an unprecedented number of challenges in an environment of ever increasing complexity and regulation. This informative conference will raise your understanding of the critical issues |
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| | 2010 Financial Reporting and Accounting Conference | | This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. General and concurrent sessions will be delivered by prominent Canadian, US, and international speakers. |
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| | 2010 National Conference for Audit Committees | | The National Conference for Audit Committees featured keynote addresses, plenary sessions, and panel discussions – all delivered by experienced professionals from across the country. Sessions were designed to develop existing and future audit committee members with the focus on roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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| 2012 CICA Conference for Audit Committees | November 20-21, 2012, Toronto, ON
This conference features keynote addresses, panel discussions and technical updates, and is designed to develop existing and future audit committee members. Topics include the latest developments in financial reporting and audit committee expectations, emerging governance requirements and issues, regulatory developments and other current topics relevant to this important board committee. This conference provides a unique opportunity to discuss issues and challenges with colleagues from across the country. |
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| | 2013 Advanced HST/GST Course | (anglais seulement)
Financial Services Topics
June 6-7, 2013
CPA Canada Offices, Toronto, ON
This Advanced HST/GST Course in Financial Services Topics is designed for alumni of the In-Depth HST/GST Course, and other experienced indirect tax professionals who are eager to expand and clarify their existing knowledge of Financial Services.
Attendees will benefit from detailed lectures, robust reference materials and exciting class discussions led by senior Partners who are recognized thought-leaders in the financial services topics. |
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| | 2013 In-Depth Brokers and Investment Dealers Course | (en anglais seulement)
September 25-27, 2013
St. Andrew’s Club & Conference Centre, Toronto, ON
This top-rated course is considered the definitive training program for professionals providing audit, assurance and other services to brokers and investment dealers, and for professionals who work in a securities-broker or dealer setting. The program consists of a pre-course on-line module and in-class technical lectures with hands-on work sessions delivered by brokerage industry experts. The course provides participants with an intermediate level of knowledge of the Canadian securities industry and the operations and function of brokers and investment dealers, including regulatory requirements. |
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| | 2013 In-Depth HST/GST Course | (en anglais seulement)
June 9-14, 2013 Registration Open!
Pillar and Post Inn, Niagara-on-the-Lake, ON
This comprehensive indirect tax training course is for the new commodity tax professional and also makes an excellent refresher for the experienced practitioner. This course is viewed as the industry standard for training, and a must-have for the serious indirect tax professional.
Our In-depth offering begins with web-based, self-study lessons to bring the students up to speed on the basics of indirect tax, and is followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture. |
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| | 2013 In-Depth Transfer Pricing Course – Part I (E-Learning) | (en anglais seulement)
Available Online Now
The CICA is proud to offer the brand new In-Depth Transfer Pricing Course - Part I (E-Learning), as Canada's premiere training course for transfer pricing professionals. This e-learning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.
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| | An Auditors Perspective on Your Move to IFRS: A Panel Discussion' | | Moderated by an experienced preparer, these panel members discuss what their clients can expect in the new world post conversion to IFRS. Issues such as note preparation, conflict of interest, support for note disclosures and the impact of the move to IFRS on audit letters are discussed. |
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| | Analyzing and Interpreting Financial Statement Relationships | | This more advanced course is designed for finance professionals seeking to augment their understanding of traditional financial statement analysis. The course places particular emphasis on understanding of how business decisions, accounting rules and choices, as well as company and industry nuances, may influence the financial statements and, by extension, any financial analysis. Over approximately two hours, you will gain an understanding of how the financial statements are interconnected and influence each other, learn an approach to conducting financial analysis that is used by corporate finance professionals and how to apply the teachings using a brief case study. In addition, the course will provide insight on the ratios that matter most to financial stakeholders (shareholders, companies, banks, equity investors) and the current market ‘rules of thumb’ for these ratios (ie, Debt-to-EBITDA). After completing the course, you will have a greater awareness of the financial statement relationships between line items on the income statement and balance sheet, understand the many internal and external influences that underpin these financial statements, and ultimately be able to deploy an approach to financial analysis that is used by corporate finance professionals. |
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 | | Audit Literacy versus Financial Literacy: The Role of Professional Skepticism | | Audit committee members generally have a heavy workload and just getting through all the requirements in a timely fashion is often the major focus. In order to be an effective audit committee member, it is important that members remain objective in their thinking. Their role should be to probe and challenge management assertions rather than rubber stamp decisions. This session explores how audit committee members get the views and information from below and beyond senior management, and how they can probe and ensure that they have the complete picture rather than just senior management's viewpoint. |
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| | Auditing Standards are Changing Too! | | Find out how the Audit Report and the Engagement Letter are changing, how managements responsibilities will also change, how these changes integrate with the transition to IFRS and, ultimately, how they will affect the work of the Audit Committee. |
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 | | Breakfast Session: Tax Oversight and the Audit Committee | | The Canada Revenue Agency and its counterparts around the world are intensifying their scrutiny of corporate governance as an indicator of tax compliance. Boards, CEOs and CFOs are expected to be more accountable for corporate tax planning strategies, and in some countries Audit Committees are taking on more responsibility for oversight of the corporate tax function. Companies will be risk rated by authorities, and rewarded or punished depending on their governance "report card." In this session, Ernst & Young tax professionals discuss the changing landscape, and how Audit Committees can play a key role in tax oversight. |
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 | | CEO/CFO Certification: Why this is still a Key Topic for Audit Committees | | CEO/CFO certification has been a requirement for TSX-listed companies for a number of years, yet CSA compliance reviews in 2010 and 2011 continue to show significant deficiencies in the certification process. This session discusses this issue, highlights the legal implications for directors and provides practical advice in creating a "best in class" certification process, including potential key questions for management and the external auditors. Ultimately this will allow directors and in particular audit committee members to increase their confidence in their organizations' disclosures and financial reporting. |
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 | | Compte rendu de léquipe du Financement des sociétés de la CVMO' | | Des services de traduction simultanée vers le français seront offerts. Cette séance porte sur l’actualité en matière de comptabilisation et d’informations à fournir, y compris les questions touchant les états financiers et les rapports de gestion. On y présente également un survol des projets d’élaboration de règles, dont celui sur la rémunération des dirigeants. |
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 | | Corruption: How Audit Committees Manage Compliance with Canada's | | More and more Canadian organizations are recognizing that there are often tremendous growth opportunities in the developing world. Many of these countries operate under different laws and cultural norms than what we take for granted in Canada, and corruption is often common practice. Audit committees need to be aware of current legislation both in Canada and in other markets where their organizations operate, and the financial and reputational consequences of being offside the legislation. This session will help directors focus on key questions they need to be asking of management to ensure a rigorous assessment of corruption risk has been made and a program is in place to mitigate this risk. |
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 | | CPAB Developments: Implications for Your Audit | | CPAB's role is to build public confidence in the integrity and high quality of independent auditing in Canada. To do this, CPAB assesses the fundamentals and policies of auditing firms that participate in their oversight program, reviews a selection of individual audit files and provides feedback to the firms. This session will focus on how these reviews affect audit firms, their audit planning and execution, and the audit committee. |
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| | CPAB Update: The Role of the Audit Committee in Improving Audit Quality | | One of the functions of the Audit Committee is to advise the Board regarding the selection and performance of the auditor, but the committee can also play a role in improving audit quality. This session addresses improving audit quality and provides an update on themes from CPAB roundtables with Audit Committee members, as well as CPAB Inspection findings. |
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 | | Due Diligence: What Should You Consider Before Joining an Audit Committee? | | The invitation to join a board of directors and its audit committee, can be very appealing. With hindsight, many former and current directors have concluded that they did not undertake sufficient due diligence prior to acceptance. Drawing on the insights offered during the conference, this interactive session provides guidance on the types of questions a prospective board member should be asking; how to assess a board's culture; and suggestions for starting out as a new board member. |
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 | | Emerging Governance Challenges for Canadian and Global Organizations | | Good governance is a key part of the mandate for every board, and most governance issues have audit committee implications. This session explores examples of large global organizations that have experienced significant challenges in this area, and how they have rectified these difficulties. It also focuses on current best practices, including how important it is to have senior management set the "tone at the top" in order to establish a corporate ethic that truly permeates the whole organization. |
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| | Financial Literacy Requirement: What Does this Really Mean in an IFRS World? | | The obligation to be "financially literate" is a core requirement for Audit Committee members of non-venture issuers. The basic obligation does not change for Canadian companies after they make the transition to IFRS, but the steps required to meet and maintain the financial literacy standard may change dramatically. This session discusses this requirement, sets out some of the challenges of IFRS, and sets out some practical suggestions for committee members in addressing these challenges and managing the related risks. |
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| | Financial Reporting...the Moving GAAPs | | Financial reporting standards are changing … whether you report using IFRS, Private Enterprise GAAP, Not-for-Profit GAAP, or Public Sector GAAP. Find out about the coming changes, when you can expect them and their impact on your responsibilities. |
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 | | Global IT Security: What Boards and Audit Committees of Organizations Must Know to Minimize Risk | | The IT security landscape is ever complex and changing at a rapid pace. Audit committee members cannot be expected to understand and keep up with evolving threats. Nevertheless, they are required to review and make recommendations on IT security issues and related risks for major IT investments within their companies. Therefore, boards and audit committees must find a way to manage this paradox in order to minimize risk.
In this session, we discuss how audit committee members can:
• Stay abreast of new IT security trends by leveraging existing processes
• Evaluate the risk tolerance of your organization
• Use business-driven Key Performance Indicators (KPIs) to measure the effectiveness of the IT security program within your organization
Using financial industry best practices, we also enact a Chief Information Security Officer's presentation to the audit committee of a fictitious financial institution. The short presentation offers dashboards on security trends, critical KPIs for executives, as well as action plans. |
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 | | Going Viral: Emerging Threats to Critical Human Infrastructure | | Have you considered the potential impact on people and businesses if a pandemic such as SARS or H1N1 affects a critical number of your staff? Can your operation continue if key human resources or facilities are quarantined or become unavailable? This session explores emerging public health threats to an organization’s most vital resource – people, and includes strategies to prepare for and reduce the impact of such threats. Learn about the basics of emergency management, critical success factors of an emergency response plan, and key community resources and partnerships that organizations need to properly plan to prevent or respond to pandemic threats. |
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| | How Audit Committees Can Improve their Value Add to the Company | | The Audit Committee mandate generally requires the committee to spend a significant amount of time ensuring that directors meet their responsibilities in respect of the preparation and disclosure of the financial statements and related reports, including internal controls. The challenge and opportunity for the Audit Committees is to also provide proactive value to the financial management of the company. This session explores some of the opportunities to add value to the company. |
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 | | IFRS Update: What You Need to Know About Forthcoming IFRS Developments | | Most public accountable enterprises have now been through one IFRS reporting cycle. However IFRS continues to evolve: there are accounting issues under review and it is important for audit committees to be aware of what areas are under development and in the pipeline, and the implications for their organizations. This session provides a practical and pragmatic approach to help audit committee members get comfortable with judgments, impairments, valuation issues and other new developments. |
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 | | International Developments on the Global Auditing Framework: Implications for the Audit Committee | | Reporting relationships between the audit committee, management, and auditors is changing. The European Commission and the UK Financial Reporting Council have made proposals to enhance the integrity and transparency of financial reporting. The PCAOB has adopted and submitted for SEC approval Auditing Standard No. 16, "Communications with Audit Committees" that encourages vigorous communication between the auditor and audit committee. This session provides an update of proposed changes, how they may impact audit committees, and CICA and CPAB plans to respond. |
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 | | IS Outsourcing Used to Be Easy – What Happened? | | As outsourcing models continue to evolve to meet changing business requirements, it is important that your audits continue to focus on the key elements of IS auditing. Learn how to conduct effective IS outsourcing audit reviews. |
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| | Making Accounting Policy Choices Under ASPE | | This session discusses different accounting policy choices, such as taxes, consolidations, joint ventures, pensions, and internally generated intangibles. The pros and cons of each choice are examined as well as their effect on the financial statements. |
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| | MD&A – To Disclose or Not to Disclose | | MD&A is one of the most important communication vehicles that management uses to reach its companys stakeholders. Hear differing perspectives on what should be included in your MD&A to satisfy all of your stakeholders. |
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| | New Auditing Standards and the Impact on Audit Committees | | The Canadian Auditing and Assurance Standards Board (AASB) is adopting International Standards on Auditing (ISAs) as Canadian Auditing Standards (CAS). These changes have implications for Audit Committees. Learn about the new CAS requirements, including the greater transparency of information sharing by auditors and Audit Committees, the required dialogue and written communications that the auditor must have with the Audit Committee, and the auditors standard report. |
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| | PCGR pour les entreprises à capital fermé : choix de méthodes comptables | | Des services de traduction simultanée vers le français seront offerts. Cette séance traite de divers choix de méthodes comptables en ce qui concerne les impôts, la consolidation, les coentreprises, les prestations de retraite et les actifs incorporels générés à l’interne. Les avantages et les inconvénients de chaque choix seront abordés, de même que leur incidence sur les états financiers. |
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| | Regulatory Update: What Audit Committee Members Need to Know | | Governance standards for Boards and their committees are again under review as a result of the recent financial crisis. While much of the pressure for change is coming from outside of Canada, Canadian governance standards will be affected by global change. Audit Committees need to understand emerging changes to governance standards both for the Audit Committee itself and for the Board overall. |
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 | | Risk Oversight: How are Audit Committees Discharging this Fundamental Responsibility? | | The role of the Board with regard to risk oversight is increasingly challenging, and Boards are wrestling with which Board committee has the required expertise to provide oversight on particular risks. Some organizations involve the entire Board on risk oversight, some delegate different risks to different committees, and some have chosen to have a separate risk oversight committee. Learn from experienced Audit committee members how different organizations are handling this responsibility, and in particular, what areas of risk oversight the Audit Committee is assuming, and which areas are being delegated to other committees. |
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 | | The Changing World of Shareholder Engagement: How Audit Committees Can Help | | The world of shareholder engagement is changing. Shareholder communications have been a central part of a board's fiduciary responsibility but now boards are under increasing pressure to engage more frequently and meaningfully with shareholders. At the same time activist shareholders are playing more of a role. This session discusses strategies to enhance shareholder confidence in the board's oversight of the company. It deals with the risk and benefits of engaging shareholders, and suggests new ways to effectively interact with them. |
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 | | The Shifting Landscape of Social Media: What Audit Committees Need to Know | | Social media has dramatically changed the communications landscape, presenting a new and uncharted risk for boards and organizations. Social media presents many challenges. It allows little time to prepare communications in an environment where anyone can participate, at times acting as a catalyst for other risks. But it also brings substantial opportunities. This session presents the risks associated with social media, as well as the risks associated with ignoring this important communications device. It will also suggest how to use social media as an effective media tool. |
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 | | Update From the Corporate Finance Group of the OSC | | This session discusses current accounting and reporting issues, including financial statement and MD&A issues, as well as a general briefing on rule-making initiatives, such as executive compensation, etc. |
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| | Update from the OSC | | This session addresses current financial reporting topics relevant to market participants, with a focus on those related to the corporate governance and audit committee regimes. |
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| | Why Should Auditors Care About Privacy Management Controls? | | Learn about the value of Privacy Management Controls and how audit can play a key role in identifying privacy risks. Experience has shown that organizations, regardless of size and mandate, do need to manage privacy breach risks like any other business risks. In todays digital economy, organizations find that personal information about their customers, employees and partners are more susceptible to a wide range of privacy breaches with potentially significant business implications. This session explores these issues and how to identify privacy breach risks and implications. |
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HISTORIQUE ET FONDEMENT DES CONCLUSIONS |
 | | Cadre redditionnel législatif régissant l'établissement des budgets et des dépenses des gouvernements | | (also available in English) | Le présent document de consultation brosse un tableau des obligations législatives actuelles et des initiatives prévues en ce qui concerne le recours à la comptabilité d’exercice intégrale pour l’établissement des documents relatifs aux budgets et aux budgets des dépenses. Il recommande des orientations et offre des observations visant à alimenter les débats et à élargir le bassin des connaissances susceptibles d’améliorer le processus budgétaire axé sur la comptabilité d’exercice, et ce, pour tous les gouvernements au Canada. |
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| | Making Accounting Policy Choices Under ASPE | | This session discusses different accounting policy choices, such as taxes, consolidations, joint ventures, pensions, and internally generated intangibles. The pros and cons of each choice are examined as well as their effect on the financial statements. |
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| | PCGR pour les entreprises à capital fermé : choix de méthodes comptables | | Des services de traduction simultanée vers le français seront offerts. Cette séance traite de divers choix de méthodes comptables en ce qui concerne les impôts, la consolidation, les coentreprises, les prestations de retraite et les actifs incorporels générés à l’interne. Les avantages et les inconvénients de chaque choix seront abordés, de même que leur incidence sur les états financiers. |
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INFORMATION FINANCIÈRE |
 | | 20 Questions About Government Financial Reporting | | (aussi disponible en français) | | The Chartered Professional Accountants of Canada (CPA Canada) Public Sector Accounting Board (PSAB) has released ground-breaking standards that reform what the federal, provincial and territorial (senior) governments report to their stakeholders. A new government reporting model will move these governments to a full accrual system of accounting and a more comprehensive set of financial statements that places less emphasis on the annual surplus or deficit number and is tailored to the unique characteristics of each government. |
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 | | 2005 National Conference on Income Taxes | | The essential tax program for professional tax advisors in Canada. For all small to medium-sized tax practitioners in both public practice and industries like financial services, wealth management, mutual funds and life insurance who advise owner-managers and high net worth individuals and their businesses. |
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 | | 2006 National Conference on Income Taxes | | The 2006 National Conference on Income Taxes was a tremendous professional development opportunity for practical tax information and knowledge — the logical choice for all practitioners serving owner-managed business, tracks covering personal, business, cross-border, international and wealth management issues and advanced topics for those who have a good general knowledge of the subject but want more in-depth knowledge and analysis. |
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 | | 2007 National Conference on Income Taxes | | The National Conference on Income Taxes will focus on major tax issues that confront members in their practices and businesses: expand your practice proficiency in vital tax areas with practical strategies offered by some of Canadas leading tax experts; receive a comprehensive review and update on a variety of leading-edge tax strategies; gain a keen awareness of critical issues in current cases and major changes proposed for the future; and learn valuable tax planning techniques for maximizing tax-saving opportunities for yourself, your employer and your clients. This conference is for small to medium-size tax practitioners in public practice or industry such as financial services, wealth management, mutual funds and life insurance, who advise owner-managers and high net worth individuals and their businesses. |
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| | 2008 Financial Reporting and Accounting Conference | | The conference that financial reporting professionals from across Canada attend for the latest authoritative information on the rapidly changing world of financial reporting and accounting. This conference is for: CAs and other professional accountants in industry and public practice; CFOs, directors of corporate accounting and financial reporting, VPs and directors of finance, other financial executives, controllers and senior accountants, investor relations professionals; corporate and securities lawyers, securities analysts, fund managers; regulators and regulatory compliance officers; auditors, public accountants and business advisors. |
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 | | 2008 Financial Reporting and Governance for Small and Mid-cap Companies | | Small and mid-cap public companies from across Canada are facing greater challenges in fulfilling their regulatory requirements for continuous disclosure, financial reporting, CEO/CFO Certification, and other emerging areas. With limited resources and organizational structures that are often quite different from the larger public companies, this sector faces unique challenges that will be addressed during this 2-day conference. General and concurrent sessions, lead by speakers who are leading professionals with an understanding of these unique challenges, will provide valuable and practical insight. |
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| | 2008 National Conference for Audit Committees | | Responsibilities and expectations of audit committee members are being tightly defined and increasingly regulated...and the required time commitment continues to rise. Audit committee members must play a leadership role in the areas of financial reporting, effective disclosure, corporate ethics, and regulatory compliance for their organizations. They provide the necessary oversight that is demanded today by shareholders and other stakeholder groups. Presentations are designed and delivered to develop existing and future audit committee members — providing knowledge, insight, practical perspectives, and best practices around roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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 | | 2008 National Conference on Income Taxes | This event focuses on major tax issues that confront members in their practices and businesses: - expand your practice proficiency in vital tax areas with practical strategies offered by some of Canadas leading tax experts;
- receive a comprehensive review and update on a variety of leading-edge tax strategies;
- gain a keen awareness of critical issues in current cases and major changes proposed for the future; and
- learn valuable tax planning techniques for maximizing tax-saving opportunities for yourself, your employer and your clients.
This conference is for small to medium-size tax practitioners in public practice or industry such as financial services, wealth management, mutual funds and life insurance, who advise owner-managers and high net worth individuals and their businesses. |
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| | 2009 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors (IIA) — Toronto Chapter and the Information Systems Audit and Control Association (ISACA) — Toronto Chapter. This two-day conference featured keynote addresses from top IT innovators, concurrent sessions in audit, governance, security, and other topics including IFRS impact on systems and IT solutions. This event delivered the practical training IT and financial professionals need to expand their knowledge while maintaining their competitive edge. |
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 | | 2009 CICA Financial Reporting & Governance for Small and Mid-Cap Companies | | Managing the issues surrounding reporting and governance for smaller to medium-size companies are often unique and challenging. To address this need this two day conference covers a selection of topics ranging from International Financial Reporting Standards ("IFRS"), corporate governance and continuous disclosure requirements, meeting the expectations of the Board of Directors and Audit Committee and updates on emerging issues and accounting standards. Sessions are led by experts, sharing their wealth of knowledge and insights from the unique viewpoint of the smaller and medium sized public companies. |
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 | | 2009 CICA IFRS Conference – Critical Issues in Implementation | The CICA IFRS Conference provides practical guidance on the most critical issues and decisions facing companies that are adopting IFRS. With sessions from this event, you will: - Gain insight from industry executives who are well down the IFRS path – what’s critical and what’s not:
- Understand exactly what is required for 2010 including the opening balance sheet and comparative numbers
- Learn to prepare top-notch MD&A disclosure for the transition
- Plan for the business impacts of IFRS including investor relations, internal controls and contracts with performance metrics
- Prepare for anticipated IFRS changes between now and 2011
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| | 2009 Financial Reporting and Accounting Conference | | At this years Financial Reporting and Accounting Conference expert speakers delivered interpretations and insight on current technical issues, laced with practical, real-life examples to help deal with the critical issues that are relevant to organizations. |
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| | 2009 IFRS Conference for the Junior Oil & Gas Industry — Practical Guidance for Implementing IFRS | | Presented in cooperation with the Canadian Association of Petroleum Producers and Sepac. This industry-driven conference will provide you with comprehensive knowledge of the key standards impacting the oil and gas industry, as well as, practical solutions for implementing IFRS. All sessions will be delivered with the goal of providing practical guidance for small to mid-sized oil and gas companies with limited resources for implementing IFRS. |
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| | 2009 IFRS Conference for the Rate-regulated Industry in Canada | | This event is presented in cooperation with the Canadian Electricity Association, the Canadian Gas Association, and the Canadian Energy Pipeline Association. This Conference for the Rate-regulated Industry in Canada addressed the unique challenges facing the rate-regulated industry in its transition to IFRS, and is intended for anyone involved with the rate-regulated industry in Canada, including: financial professionals who work in the rate-regulated industry, public accountants, IFRS advisors, and auditors of rate-regulated organizations, regulators, financial analysts and non-financial professionals who need to understand the broad organizational impact of IFRS. |
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| | 2009 National Conference for Audit Committees | | Audit Committee members of Canadian companies of all sizes are facing an unprecedented number of challenges in an environment of ever increasing complexity and regulation. This informative conference will raise your understanding of the critical issues |
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| | 2010 Financial Reporting and Accounting Conference | | This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. General and concurrent sessions will be delivered by prominent Canadian, US, and international speakers. |
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| | 2010 IFRS Conference for Financial Statement Users | | This conference is dedicated specifically to financial statement users and the unique challenges that the adoption of IFRS presents for this group. Investors and other stakeholders need to be able to differentiate reported performance changes caused by the adoption of IFRS from those caused by business activities. This conference focuses on the understanding and interpretation of a set of financial statements prepared under IFRS. The conference includes technical sessions explaining the key areas of differences between Canadian GAAP and IFRS as well as the implications of moving from more "rules based" to "principle based" accounting. The conference also explores the need for effective communication among key stakeholders to ensure a smooth transition. |
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| | 2010 National Conference for Audit Committees | | The National Conference for Audit Committees featured keynote addresses, plenary sessions, and panel discussions – all delivered by experienced professionals from across the country. Sessions were designed to develop existing and future audit committee members with the focus on roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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| | 2010 National Conference for SME Advisors | | The National Conference for SME Advisors is a two-and-a-half day conference that delivers hands-on practical and proven tools to build a better SME practice and other businesses for your clients. This event is designed exclusively for chartered accountants – sole practitioners, and partners and managers in accounting firms who advise small and medium-sized businesses. |
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 | | 2010 National Conference on Income Taxes | | The National Conference on Income Taxes is a two-day conference which features several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts will present technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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| | 2011 Financial Reporting and Accounting Conference | | The CICA Financial Reporting and Accounting Conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. Extensive coverage of the latest developments in both IFRSs and Accounting Standards for Private Enterprises will be delivered by prominent Canadian, US, and international speakers. |
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 | | 2012 Financial Reporting and Accounting Conference | | This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. The agenda includes extensive coverage of the latest developments in both IFRSs and Accounting Standards for Private Enterprises, and panel discussions on current issues and challenges. This flagship conference also features top-of-the-line keynote speakers and sessions of broader interest. In-depth workshops addressing the most relevant and challenging topics will also be available. |
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 | | 2013 Financial Reporting and Accounting Conference (IFRS and ASPE) | (en anglais seulement)
September 24-25, 2013 (optional workshops September 26)
Metro Toronto Convention Centre (South Building), Toronto, ON
This is Canada’s leading annual financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. The agenda includes extensive coverage of the latest developments in both IFRSs and Accounting Standards for Private Enterprises (ASPE), panel discussions on current issues and challenges, and regulatory updates. This flagship conference also features top-of-the-line keynote speakers and sessions of broader interest. In-depth workshops addressing the most relevant and challenging financial reporting topics will also be available. |
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 | | 2013 Financial Reporting Conference for the Oil and Gas Industry | (en anglais seulement)
June 5-6, 2013 The Metropolitan Conference Centre, Calgary, AB
OR attend this event as a virtual conference*
The adoption of IFRS created some unique challenges for the Canadian oil and gas industry and created uncertainty for oil and gas companies on how to interpret and apply the new standards, along with concerns of diversity in practice across the industry. This industry-driven conference will provide technical updates for all the key standards impacting the industry and lessons learned to date, along with sessions addressing broader areas of interest and concern for financial professionals in this industry. This conference will also provide a unique opportunity to discuss the issues and challenges you face with colleagues and peers from across the country. |
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| | 2013 Financial Reporting in Canada under IFRSs | The NEW 2013 editon is now available!
2013 Financial Reporting in Canada under IFRSs looks at the application of IFRSs from a Canadian perspective by examining and explaining IFRSs requirements and illustrating their application using real-world extracts of financial statements from companies that have already adopted IFRSs. |
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 | | 2013 Public Sector Financial Reporting and Accounting Course | (en anglais seulement)
September 9-11, 2013
Sheraton Ottawa Hotel, Ottawa, ON
This two-and-one-half day course focuses on the practical application of PSAB standards in real-life government situations. Each module consists of a technical lecture followed by either case studies or short exercises and an opportunity for smaller group discussions. Case studies are designed to illustrate the application of concepts and information learned in the lecture. This course allows flexible attendance – refer to the topics and tuition sections below. |
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 | | A New Look at Control and Joint Control: How Will IFRS 10, 11 and 12 Change Your Financial Statements and Disclosures? | | The clock is ticking down to fiscal years starting on January 1, 2013 when the new standards on control and joint control will be applicable for Canadian companies. In this session, you will learn about the fate of proportionate consolidation and what types of joint arrangements will have to be accounted for using the equity method. After the session, you will understand more about the new control model and common types of investments which may require consolidation for the first time or deconsolidation under the new guidance. Learn some practical tips about where the challenges lie, especially relating to transition and the impact on your 2012 comparatives, and understand more about the comprehensive new disclosure requirements. |
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| | A Review of 2010 Financial Statement Disclosures and What to Expect in 2011 | | Where are we now and what should financial statement users be paying attention to when reviewing 2010 financial statements? What questions should investors and other financial statement users ask? How will financial analysis be different in an IFRS world and how can you prepare yourself? Watch this session for some guidance and insight from two experienced experts. |
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 | | A View from the South – Update on the Status of US Adoption of IFRS and SEC Reviews of IFRS Filings | | This session will provide an overview of recently issued SEC reports on their IFRS work plan including details of their comments about how IFRS has been applied around the world and specifically in Canada. At this session you will also learn about common SEC comment letters relating to IFRS compliant financial statements and find out what the latest news is about when the SEC will ultimately finalize their decision regarding adoption of IFRS. |
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| | Accounting for Successful Farm Management - Model Financial Statements for Canadian Agricultural Producers | | (aussi disponible en français) | An eight-book series
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| Potatoes & Field Crops |
Dairy |
| Trees & Vines |
Grains & Oilseeds |
| Nurseries & Greenhouses |
Beef |
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Poultry |
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Swine |
The Accounting for Successful Farm Management – Model Financial Statements for Canadian Agricultural Producers series of publications provides a common framework for reporting the results of farm business activities and producing more consistent and reliable management information. Ultimately, the standardization of Canadian accounting and financial reporting practices in the agriculture industry will help your farm clients significantly improve operations … and the bottom line.
Published by the Chartered Professional Accountants of Canada (formerly CICA) and developed by the Canadian Farm Business Farm Management Council (CFBMC) |
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 | | Accounting for Words | | Your employees enter both numbers and words into accounting systems. Like numbers, words can be mined electronically and can provide useful insights into your organization’s financial health. For example, employees who write narrations, or attach documents with high-risk language, may be fraud risks.
We’ve conducted e-mail reviews and learned that it’s motivation, opportunity and rationalization that compels employees to commit fraud, and discovered the words they use when behaving inappropriately. And those findings can be applied to the words they use in accounting systems, in places such as journal entry narrations, payment requests and expense claim descriptions.
Join us as we discuss these risks and how you can mitigate them in your organization. |
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 | | AcSB Update | | This session will provide an overview of the current priorities and activities of the Canadian Accounting Standards Board. |
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 | | AcSB Update |
Canadian GAAP has changed with the adoption of IFRSs, and Accounting Standards for Private Enterprises (ASPE). As well, significant changes have been made in the not-for-profit arena. This session provides an overview of the current priorities and activities of the Accounting Standards Board. |
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 | | Adopting ASPE – Implementation Issues | | What are the key implementation issues when adopting the new Accounting Standards for Private Enterprises (ASPE)? This session addresses issues such as system changes, communicating with users, impacts on key metrics, and disclosures in the year of adoption, etc. And, youll also hear ideas on what you can do now to minimize the cost of converting to IFRS in the future. |
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| | Adopting IFRS – What Your Auditors Will Expect from You in 2010 & 2011 | This session helps you plan for your 2010 and 2011 audits and help answer the question: What are your auditors thinking? This session includes: - Completeness of the implementation plan and execution
- IFRS 1 adjustments and comparative results
- Documentation considerations
- Internal controls
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| | An Auditors Perspective on Your Move to IFRS: A Panel Discussion' | | Moderated by an experienced preparer, these panel members discuss what their clients can expect in the new world post conversion to IFRS. Issues such as note preparation, conflict of interest, support for note disclosures and the impact of the move to IFRS on audit letters are discussed. |
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 | | An Update From the Accounting Standards Board | | Canadian GAAP continues to change to IFRS for publicly accountable enterprises and new standards for private enterprises. This session highlights the AcSBs current priorities and activities. |
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| | Analyzing and Interpreting Financial Statement Relationships | | This more advanced course is designed for finance professionals seeking to augment their understanding of traditional financial statement analysis. The course places particular emphasis on understanding of how business decisions, accounting rules and choices, as well as company and industry nuances, may influence the financial statements and, by extension, any financial analysis. Over approximately two hours, you will gain an understanding of how the financial statements are interconnected and influence each other, learn an approach to conducting financial analysis that is used by corporate finance professionals and how to apply the teachings using a brief case study. In addition, the course will provide insight on the ratios that matter most to financial stakeholders (shareholders, companies, banks, equity investors) and the current market ‘rules of thumb’ for these ratios (ie, Debt-to-EBITDA). After completing the course, you will have a greater awareness of the financial statement relationships between line items on the income statement and balance sheet, understand the many internal and external influences that underpin these financial statements, and ultimately be able to deploy an approach to financial analysis that is used by corporate finance professionals. |
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 | | ASPE – Lender Community Expectations | | For users of ASPE prepared financial statements the key expectations will likely come from the lenders. Managing expectations of the lender community includes knowing how much information to provide and when to provide it, and is key to building and maintaining credibility. This session highlights general lender expectations before, during, and after the adoption of ASPE, discusses the benefits and risks of providing or not providing certain types of information, and discusses how to deal with problems, including defaults if and when they arise. |
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 | | ASPE Technical Update – An Overview of the Top Ten Issues |
This session will cover the following "Top 10" topics relating to ASPE:
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Key areas of change
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Fair value and financial instruments
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Disclosures and materiality
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Long-term debt classification
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Effective interest method and interest free loans
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Employee benefit plans simple or complex
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Business combination or asset acquisition
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Treatment of transaction costs
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Policy options
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Real estate accounting
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 | | ASPE Technical Update – Financial Instruments, Impairments and Pensions | | ASPE simplifies the accounting requirements for many transactions. Financial instruments, impairment of assets and accounting for pensions and other employee benefits represent some of the more complex areas. Learn how the AcSB modified previous requirements to maximize information for financial statement users while minimizing costs for financial statement preparers. This session also covers the 2011 improvements to ASPE. |
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 | | ASPE Technical Update – Overview of Top 10 Standards and Issues | | What are the key implementation issues when adopting the new Accounting Standards for Private Enterprises (ASPE)? This session addresses issues such as system changes, communicating with users, impacts on key metrics, and disclosures in the year of adoption, etc. And you'll also hear ideas on what you can do now to minimize the cost of converting to IFRS in the future. |
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 | | Audit Reform – Global Developments, the Canadian Response and Implications for Preparers | | Since the global financial crisis in 2008-2009, various policy-makers, regulators and others have been considering changes to the financial system to promote greater financial stability and improve audit quality. Canada has an enviable reputation on the world financial stage. However Canada will not be immune to changes taking place in the U.S and Europe. To ensure Canada's voice is heard, the CICA and CPAB have put together a working group to develop an appropriate response.
Two members of the working group on Audit Committees will provide commentary and analysis on the various issues under consideration and the proposed response. |
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 | | Business Combinations – Whats Next?' | | The revised IFRS standard on business combinations will have significant impact on a number of aspects of business combination accounting as we currently know it. With proper planning, organizations can position themselves to move faster than their competition as when M&A opportunities arise. Learn how the IFRS business combinations standard compares to Canadian GAAP and be prepared. |
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 | | Canadian Financial Reporting Collection (CFRC) - Members | Canadian Financial Reporting Collection is a comprehensive library of CICA Handbook and financial reporting resources, including the CICA Standards and Guidance Collection, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises. |
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 | | Canadian Financial Reporting Collection (CFRC) - Non-member | Canadian Financial Reporting Collection is a comprehensive library of CPA Canada official pronouncements and financial reporting resources, including CICA Handbook – Accounting, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises. |
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 | | Canadian Financial Reporting Collection (CFRC) - Non-member Combined | Canadian Financial Reporting Collection is a comprehensive library of CICA Handbook and financial reporting resources, including CICA Handbook - Accounting and Assurance, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises. |
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 | | Canadian Securities Reporter | Practical reference service designed to assist public companies meet securities reporting and disclosure obligations, including prospectus and continuous disclosure filings. Intended for senior financial reporting managers, securities practitioners, and corporate finance analysts, the service is also an indispensable online reference resource for professional staff engaged in public company audits or regulated transactions. |
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 | | Canadian Securities Reporting Advisor (CSRA) | Practical reference service designed to assist public companies meet securities reporting and disclosure obligations, including prospectus and continuous disclosure filings. Intended for senior financial reporting managers, securities practitioners, and corporate finance analysts, the service is also an indispensable online reference resource for professional staff engaged in public company audits or regulated transactions.
Also includes Canadian Securities Update semi-weekly email news service. |
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 | | Canadian Securities Update | Annual email news service provides timely updates on the latest developments in Canadian regulatory and financial reporting obligations. |
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| | Certification, Internal Controls & the Move to IFRS | | IFRS will have a significant impact on many aspects of your business including the control environment, internal control over financial reporting, and CEO/CFO Certification of Disclosure in Issuers’ Annual and Interim Filings. This session will help you address these critical issues related to your IFRS transition. |
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| | Componentization – Capitalization Criteria and Depletion | This session provides a comprehensive overview of the capitalization criteria, accounting for depletion and the "component accounting" approach under IFRS. Throughout the session, examples of how the technical IFRS standards relate to the junior oil and gas industry is addressed. Specifically, this session focuses on the following: - Discussion of the capitalization criteria under IFRS, answering the question "what is eligible for capitalization?"
- Overview of the accounting treatment for borrowing costs under IFRS
- Comprehensive discussion of depletion and depreciation under IFRS and what it means to follow "component accounting"
- Practical application of the IFRS guidance demonstrated through examples targeted for the junior oil and gas industry
- Overview of related IFRS 1 "First-time Adoption of IFRS" transitional implications
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| | Comptabilité et saine gestion d’une exploitation agricole — États financiers modèles à l’intention des producteurs agricoles canadiens | | (also available in English) | Maintenant une série de huit ouvrages
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Publications précédentes de la série |
| Pommes de terre et autres plantes de grande culture |
Production laitière |
| Arbres et vignes |
Production céréalière et oléagineuse |
| Pépinières et serres |
Production bovine |
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Production avicole |
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Production porcine |
La série de publications Comptabilité et saine gestion d’une entreprise agricole – États financiers modèles pour les producteurs agricoles canadiens fournit un cadre général pour la présentation des résultats financiers des entreprises agricoles et pour l’établissement d’une information de gestion fiable et cohérente. En bout de ligne, l’uniformisation des pratiques en matière de comptabilité et d’information financière au Canada pour le secteur agricole contribuera à l’amélioration des exploitations agricoles de vos clients… et de leurs résultats financiers.
Publié par l’Institut Canadien des Comptables Agréés (ICCA) et élaboré par le Conseil canadien de la gestion d’entreprise agricole (CCGEA). |
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| | Compte rendu de léquipe du Financement des sociétés de la CVMO' | | Des services de traduction simultanée vers le français seront offerts. Cette séance porte sur l’actualité en matière de comptabilisation et d’informations à fournir, y compris les questions touchant les états financiers et les rapports de gestion. On y présente également un survol des projets d’élaboration de règles, dont celui sur la rémunération des dirigeants. |
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 | | Compte rendu du Conseil des normes comptables | | Cette piste audio française a été enregistrée lors du Colloque sur l’information financière et la comptabilité 2010, où des services de traduction simultanée vers le français étaient offerts. Les PCGR canadiens ne cessent d’évoluer, notamment avec le passage aux IFRS, pour les entreprises ayant une obligation d’information du public, et aux nouvelles Normes comptables pour les entreprises à capital fermé. Cette séance est axée sur les priorités et les activités actuelles du CNC. |
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 | | Disclosure Overload – Coping Strategies | | The purpose of financial statement note disclosures is to provide explanatory information to help the reader understand the organization's financial performance and position. However, with increasing requirements, preparation of disclosures can quickly become an overwhelming checklist exercise. This panel of preparers, auditors and regulators will provide their views on how to contend with extensive disclosure requirements and ensure an organization's disclosures are providing appropriate information to the reader. |
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 | | Early Adopters Case Study One – Lessons Learned from Thomson Reuters & Brookfield Asset Management | | This session reviews the Canadian GAAP and IFRS reconciliations of Thomson Reuters and Brookfield Asset Management to highlight areas that will require particular attention. These reconciliations reveal that IFRS can have a significant impact on all financial statement accounts, including cash. Specific topics discussed include financial instruments, property plant and equipment, investment property, pensions and certain financial statement disclosures. |
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 | | Early Adopters Case Study Two – Lessons Learned from Other Early Adopters | | Various smaller Canadian companies, mainly in the extractive industries, received regulatory approval to adopt IFRS early. In this session we review some of the findings from those financial statements, focusing on the impact of IFRS on major accounting policies, key performance measures, and the overall look and feel of the financial statements. Whether you follow the extractive industry or not, this session helps you understand, plan for, and make the necessary changes to your analysis and valuation models in 2011. |
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| | Exploration and Evaluation Assets – IFRS 6 | | This session reviews the purpose and content of IFRS 6 and how it affects accounting for your exploration and evaluation (E&E) assets. Then they present and explain an IFRS compliant E&E for a hypothetical junior oil and gas issuer that seeks to minimize the changes from how they currently account for E&E assets. Concluding, the presenters identifies aspects of this hypothetical policy where issuers could adopt alternative accounting treatments and still be IFRS compliant. |
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| | Financial Literacy Requirement: What Does this Really Mean in an IFRS World? | | The obligation to be "financially literate" is a core requirement for Audit Committee members of non-venture issuers. The basic obligation does not change for Canadian companies after they make the transition to IFRS, but the steps required to meet and maintain the financial literacy standard may change dramatically. This session discusses this requirement, sets out some of the challenges of IFRS, and sets out some practical suggestions for committee members in addressing these challenges and managing the related risks. |
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 | | Financial Reporting – Investors' Views | | This panel session will discuss the results of a recent survey by CICA, PwC and Veritas Investment Research Corporation that looked at professional investors' views of the usefulness of financial reporting. The discussion should highlight areas where improvements are needed and suggest possible ideas to address users' issues. |
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| | Financial Reporting...the Moving GAAPs | | Financial reporting standards are changing … whether you report using IFRS, Private Enterprise GAAP, Not-for-Profit GAAP, or Public Sector GAAP. Find out about the coming changes, when you can expect them and their impact on your responsibilities. |
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 | | Financial Statement Ratio Analysis | | If it’s been a while since you’ve had to generate or review financial statement ratios and interpret their results, this course is for you. You will learn about the four types of ratios: activity, liquidity, solvency, and profitability; the important ratios in each category, how they are constructed, and when to use them to get the information you need. The course uses the financial statements of two major Canadian competitors and shows you how to interpret the ratios in comparing the companies. |
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| | Getting to the Finish Line – Practical Advice to Move Your Project Forward | | You have identified the differences between your current accounting practices and IFRS. Whats next? How do you move from accounting analysis to making the changes needed to implement IFRS in your organization and sustain the implementation through 2011 and beyond? This session provides practical advice on how to move your IFRS conversion to the implementation stage and includes techniques and tools used by companies who have moved into this stage, including the challenges, risks and issues encountered and how they were addressed. |
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 | | Hot Topics Part I: Exploration and Evaluation Companies | | This session features an interactive panel discussion on a number of accounting areas relevant to the mining exploration companies, in particular the application of IFRS 6 Exploration and Evaluation expenditures, the determination of a functional currency for a mining company in the exploration stage and later (IAS 21), accounting for flow-through shares, and whether a transaction should be accounted for as an asset acquisition or business combination. |
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 | | Hot Topics Part II: Development and Production | | Building on the previous session, a new panel reviews the practical application of a number of issues unique to the mining industry as companies move into development and production. Specific issues discussed include the capitalization of start-up costs, what gets capitalized and when does commercial production begin, how are bi-product credits treated, revenue recognition issues, metal streaming contracts and valuation of inventory, and depletion of mining assets. |
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 | | How to Audit a Project and Add Value – An IFRS Case Study | | The approach to auditing a project is vastly different from how operations are audited. Learn about the role of internal audit in a project, why internal audits participation is important, how projects benefit from internal audit's input, and when internal audit should be engaged during a project. The presentation incorporates an IFRS project currently in progress as a case study to illustrate a best practice for internal audit participation. As well, several scenarios is presented on "projects gone wrong" with follow-up discussion on prevention techniques. |
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| | IASB Exposure Draft on Rate-regulated Activities – What it Means For Your Organization | | After receiving ongoing requests for guidance from the Canadian energy industry, and realizing the importance of rate regulation in North America, the IASB has responded with its proposals on the accounting for rate-regulated activities. Insights from industry leaders on what the proposals mean, including new incremental disclosures, how they will impact your IFRS transition plan, and what you need to do today to prepare for them. |
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| IASB Update | | This session discusses the overall direction and priorities of the IASB, including the key projects it is undertaking and the path forward for the IASB. |
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 | | IASB Update (via videoconference) | | This session will discuss the overall direction and priorities of the IASB, including the key projects it is undertaking and the path forward for the IASB. |
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 | | IFRS – Walking the Tightrope between Canadian Guidance and Interpretation – How Far Can We Go? | | Preparing financial statements in accordance with IFRS poses interesting challenges for Canadian adopters, particularly in the early years. Canadian standards setters are determined not to provide application guidance that could be misconstrued as providing a uniquely Canadian interpretation of the standards. At the same time, preparers are looking for a compass to guide them through the process of applying professional judgment in an unfamiliar standards environment. Join this panel of Canadian experts in a discussion of the dilemma of answering the call for application support without undermining the fundamental goal of establishing a globally recognized language of accounting. |
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 | | IFRS 1 First-time Adoption Essentials | | The session focuses on the general principles of IFRS 1, which involves a complex mix of retrospective application, mandatory exceptions and optional exemptions. The session also focuses on transition and disclosure requirements, emphasizing important disclosures required in the first reporting period of 2011 as well as providing practical examples of presentation and disclosure. |
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 | | IFRS 13 Fair Value: E-valueating the impact on both financial and non-financial assets and liabilities | | Fair value is a pervasive concept that impacts a wide range of financial and non-financial assets and liabilities. IFRS 13 is applicable for fiscal years commencing on or after January 1, 2013 and it contains comprehensive guidance on how fair value should be determined for any standard that requires a fair value determination. Fair value may have to be calculated at initial recognition, on an ongoing basis or only periodically such as when recoverable amount is determined for impairment purposes. This session will introduce you to the types of assets and liabilities that will be most significantly impacted and what the major changes are to fair value determinations arising from IFRS 13. You will hear about which fair value calculations will require amendment and how to develop an efficient plan to apply the new requirements. |
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| | IFRS and IT Process Changes | | The transition to IFRS will have a number of impacts on the organization as we approach convergence. Now is the time to consider the necessary changes on the internal processes, what solutions need to be undertaken to strengthen the work employees do under the existing system and what their expectations will be under IFRS. The impact of potentially having two sets of financial systems for the convergence year will require specific attention to current processes, as errors will allow for the potentially significant reporting issues which can cascade to impact not only financial reporting but also the image of the company. This session explores the process design issues and related controls needed to ensure a smooth transition. |
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| | IFRS and Project Planning for Year One Convergence | | The implications of IFRS on the IT systems of an organization will be significant, necessitating the need to properly plan and implement the right solution to meet not only the organizational needs now, but also in the year of transition and to fully support functionality post conversion. This session explores the steps required to properly plan the IFRS transition project and evaluate potential pitfalls. If you are impacted by the IFRS conversion, this session is a must. |
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 | | IFRS and Tax Reporting Implications – Is Your Tax Department Ready? | | International Financial Reporting Standards (IFRS) will have a dramatic effect on every aspect of the tax life cycle. Planning, provisions and compliance will all be affected significantly. Among the items that will affect the tax area are the impacts of various accounting policy changes that alter the determination of accounting income, the starting point for current and deferred tax expense. The retroactive adoption of comparative financial statements under IFRS will see cumulative adjustments to determine appropriate tax filing treatments. Differences between IAS 12 and the Canadian tax accounting standard may affect the determination of deferred income taxes. These factors and others will need to be addressed by the tax departments and functions in your organizations – will they be ready? |
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 | | IFRS and the New World of Fair Value Measurement | | A widely held view is that IFRS contain many more requirements to perform fair value measurements than did pre-changeover Canadian GAAP. This session identifies the various instances in which IFRS require or permit fair value measurements. It also discusses the requirements of new IFRS 13 Fair Value Measurement. Hear what a panel of experts (financial statement preparer, auditor and professional valuator) has to say about the implications of this new standard. |
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 | | IFRS Business Combinations – Practical Solutions to the Complex Rules | | Over the last several years there have been many changes in the accounting and disclosures of Business Combinations whether you are using IFRS or ASPE (or US GAAP). Have you kept up with these changes?
The presentation will cover an overview of the changes and what in particular are the regulators focused on when they do file reviews. Once the complexities are understood the presenter will provide some insight into what they have seen as practical solutions to address the complex accounting and disclosure rules. |
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 | | IFRS Cocktail | | International Financial Reporting Standards (IFRS) are coming. Whether you have clients moving to IFRS or not, as a chartered accountant and SME advisor you want at least some understanding of IFRS. This session will provide a high level overview of IFRS including the principles that anchor IFRS, and an overview of some of the main differences in recognition, measurement and disclosure between IFRS and current Canadian GAAP. |
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 | | IFRS Industry Focus Workshop – Mining | This interactive workshop helps provide guidance to mining companies implementing IFRS and highlights key issues experienced working through IFRS transitions with both operating mining companies and junior exploration and development companies including: - Typical IFRS 1 exemptions used by mining companies
- Case studies of the impact on financial reporting of IFRS for global mining companies and early adopters in Canada
- Specific application issues of IAS 16 (PP&E), IAS 36 (impairment) and IAS 37 (provisions) relevant to the mining industry
- Impairment of assets (IAS 36): concepts of cash generating unit, recoverable amount, and key assumptions
- Update on IASBs Extractive Industries Project and Draft IFRIC interpretation on deferred stripping
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 | | IFRS Industry Focus Workshop – Real Estate | | The adoption of IFRS will fundamentally impact the financial statements of real estate enterprises. You will learn about the key differences between Canadian GAAP and IFRS in accounting for real property and consider practical implementation issues on matters such as the valuation of investment property, business combinations and provisions. The workshop also highlights the increased disclosure requirements of IFRS and other issues specific to the real estate industry. |
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 | | IFRS Industry Focus Workshop – Software/Tech Companies | The transition to IFRS for technology companies will involve some interpretation and application challenges unique to technology companies. This interactive workshop highlights some of those significant challenges affecting the technology sector such as: - First-time adoption of IFRS (IFRS 1)
- Business combinations
- Impairment
- Stock-based compensation
- Revenue Recognition, including the new exposure draft
- Government Grants
- Functional Currency
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 | | IFRS Reporting Issues for SEC Registrants | | Eric Spiekman discusses the emerging financial reporting issues relating to SEC rules and regulations, including financial statement requirements for registration statements, the use of private entity GAAP for certain financial statements and reporting issues related to continuous disclosure obligations. He also provides an update on SEC developments regarding the adoption of IFRS and the implications those developments have on Canadian Companies. |
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 | | IFRS Revenue Recognition Joint Project – Status Update and Potential Impact | | In November 2011 the FASB and IASB ("the boards") released an updated exposure draft, Revenue from Contracts with Customers. The boards asked whether the proposed guidance is clear, and specifically requested feedback on: performance obligations satisfied over time; presentation of the effects of credit risk; recognition of variable consideration and the revenue recognition constraint; the scope of the onerous performance obligation test; disclosures in interim financial reports; and transfer of non-financial assets that are outside an entity's ordinary activities (for example, the sale of property, plant and equipment).
This session will review the responses to the exposure draft, including what specific industries have also asked the boards to address or clarify in the application of the proposals to certain industry-specific issues, and will also discuss the expected timing relating to this standard. |
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 | | IFRS Technical Update – IAS 19 Employee Benefits: Applying the New Requirements | | In June 2011 the IASB issued amended IAS 19 Employee Benefits. The amendments to the recognition, presentation and disclosure requirements are intended to ensure that the financial statements provide a clear picture of an entity's commitments resulting from defined benefit plans. The standard also includes amendments related to termination benefits and is effective from January 1, 2013. This session will focus on the practical application of IAS 19, using examples to illustrate the implementation of the new requirements. |
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 | | IFRS Technical Update – Joint Arrangements and Consolidations | | In May of 2011, the IASB issued two long-awaited standards - IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements. This session outlines the requirements of these new standards, intended in part to tighten up the accounting for off-balance sheet activities. Learn the effect of the new requirements on Canadian reporting entities, including the industries most likely to be affected. Also hear about the merits of early adoption of the changes. |
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 | | IFRS Technical Update – Revenue Recognition and Post Employment Benefits | | The IASB has published an amendment to IAS 19, 'Employee Benefits', which makes significant changes to the recognition and measurement of defined benefit pension expense and termination benefits, and to the disclosures for all employee benefits. The changes could significantly change a number of performance indicators and might also significantly increase the volume of disclosures.
For many years the IASB and FASB have been working on a new revenue recognition model to replace existing guidance. An Exposure Draft was issued in 2010 and a re-Exposed Draft is expected in August/September as there are still many areas being debated in the proposed revenue recognition model. This portion of the session provides an overview of the proposed changes and their impact on key industries. |
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 | | IFRS War Stories 1 – Lessons Learned From the Trenches | | As we go through the IFRS transition in Canada we all want to share our experiences so that our fellow comrades can learn from those that have gone before. Hear war stories from people who have been in the IFRS conversion trenches and survived. Panelists share their experiences of what worked well during their IFRS conversion process and what did not. Members of the panel are from companies that did not have large conversion teams but instead converted with existing staff and advisors. |
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 | | IFRS War Stories 2 – Beyond the Spreadsheet: Embedding Your New Financial Reporting Framework into Your Organization | | Does your organization have too many spreadsheets supporting your key monthly financial results? After your transition to IFRS are all your financial records including the general ledger, budgets, key performance reports and tax reporting still maintained in the old accounting framework with adjustments booked during the period-end closing process to report under IFRS? Hear about organizations that have successfully embedded IFRS directly into their underlying financial reporting and assisted key stakeholders in understanding the impact of the transition. |
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 | | IFRS/Private Enterprise Standards Applied to Tax Reporting | | With the transition later this year to International Financial Reporting Standards and its private company counterpart, Private Enterprise Standards, require some specialized knowledge to implement. This session reviews what tax practitioners need to know about the new standards as applied to tax reporting. |
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| | IFRS: Key Issues from the Perspective of an Auditor and a Preparer | | This session is a conversation between a preparer and an auditor about the issues and actions that Audit Committees should take in dealing with the adoption of IFRS. The conversation will cover such topics as dealing with deadlines realistically, identifying and dealing with unclear or unresolved issues, disclosure of the quantitative effects of decisions, the realities of principles based accounting and managing the 2011 crunch. |
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 | | Impairments: The New Normal – Measuring Them, Recording Them, Reversing Them | | IFRS has brought with it a new set of rules applying to the impairment of assets. This session will explore the new rules as set forth in IAS 36 "Impairment of Assets", which requires annual impairment tests for certain assets and for any non-financial asset where there is an indicator of impairment. The discussion will include a review of qualitative triggers and quantitative measures that must be considered in assessing the potential for recording impairments, as well as those circumstances when an impairment loss should be reversed. |
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 | | Interim reporting – How Much Disclosure? | | IAS 34 differs from CICA 1751. It is sometimes a struggle to decide the topics and depth to include in interim financial results. This session gives the perspective of both a regulator and audit firm on what issuers should consider when drafting their interim financial reports and accompanying MD&A. |
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 | | ISA Engagement Forms | The ISA Engagement Forms are comprehensive practice assistance tools designed to assist practitioners with the implementation of International Standards in the audit of small- and medium-sized enterprises. |
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 | | Judgements and Estimates Under IFRS – A Primer | | The preparation of financial statements in this complex world requires management to make numerous judgements, estimates and assumptions. Further, IAS 1 Presentation of Financial Statements requires the disclosure of significant judgements made in the application of an entity's accounting policies, as well as major sources of estimation uncertainty. Disclosing the right balance of information without including immaterial items that obscure other, more critical judgements and estimates is a challenge for preparers and is currently a focus of Canada's securities regulators. This session will highlight how management can identify possible areas of material judgement and estimation uncertainty. It will also discuss approaches to "decluttering" financial statements by focusing on significant items only. |
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 | | Keynote Address - Colleen Johnston | | Colleen Johnston was recently named Canada's 2012 CFO of the Year. In citing the independent board's decision Ms. Johnston was described as someone who "truly epitomizes the modern CFO by applying a strategic approach to the opportunities and challenges that arise while making significant contributions to her community"
Colleen Johnston, a chartered accountant, first joined TD Bank Group in March of 2004 as Executive Vice-President, Finance Operations, after spending 15 years with Scotiabank in various senior positions. She was later appointed to TD's top financial post in November 2005. After her appointment to CFO, Ms. Johnston restructured TD Bank Group's entire finance department, seeking to focus less on numbers, more on playing key decision-making roles in the bank's most important initiatives, including TD's expansion into the U.S. |
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 | | L'utilisation des graphiques dans le cadre de l'information d'entreprise | | (also available in English) | | L’utilisation des graphiques dans le cadre de l’information d’entreprise décrit les principes de base et les meilleures pratiques de préparation de graphiques. Cette publication aidera la direction des sociétés à s’assurer que les graphiques sont exacts et bien présentés, de telle sorte que les investisseurs et les autres parties prenantes les comprendront facilement quand ils liront les rapports d’entreprise. Une brochure d’accompagnement intitulée Conseils pratiques sur la préparation des graphiques est offerte gratuitement à l’achat de cette publication. |
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 | | Leçons tirées : questions pratiques de dernière minute concernant las mise en oeuvre des IFRS | | Des services de traduction simultanée vers le français seront offerts. Cette séance axée sur la pratique s’adresse en particulier aux PME. On y présente les tâches les plus importantes qui doivent être réalisées dès maintenant. Quel que soit l’état d’avancement de votre processus de transition, ces leçons tirées vous seront sans doute utiles au cours des prochains mois. Parmi les sujets abordés, mentionnons la documentation des méthodes comptables IFRS, la mise en œuvre de l’IFRS 1, la coordination avec les auditeurs et la préparation de vos premiers états financiers IFRS. |
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 | | Lessons from Deep in the Trenches – Early Adopters | | Thomson Reuters Corporation and Brookfield Asset Management Inc. are two Canadian companies that have been granted early adoption of IFRS. Join executives from these two organizations for a frank discussion of their experience adopting IFRS, and their advice for your adoption. |
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 | | Lessons Learned – Practical, Last Minute IFRS Implementation Issues | | This practical session, which is targeted towards small- to mid-sized companies, discusses the most important tasks to be done now. Wherever you are in your transition process, lessons learned will be shared to help you through the coming months. Topics to include documenting your IFRS accounting policies, implementing IFRS 1, coordinating with your auditors and drafting your first IFRS financial statements. |
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| | MD&A – To Disclose or Not to Disclose | | MD&A is one of the most important communication vehicles that management uses to reach its companys stakeholders. Hear differing perspectives on what should be included in your MD&A to satisfy all of your stakeholders. |
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 | | New IFRSs for 2013 - FOUR Standards in TWO Days | – New for 2013!
(en anglais seulement)
June 10-11, 2013
CPA Canada Offices, Toronto, ON
November 18-19, 2013
CPA Canada Offices, Toronto, ON
This all-new course provides comprehensive knowledge of FOUR important IFRSs effective 1 January 2013. These four standards are complex, with potentially significant changes from your current practice. Get in-depth coverage of each through in-class lectures along with facilitated discussions of case studies to explore their practical application.
(No prerequisites required for this Course.)
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 | | Non-GAAP Financial Measures – Disclosure Issues | | This session will look at the evolution of non-GAAP financial measures under IFRSs. It will discuss disclosure issues and the decision making process in determining whether a measure should be presented as a non-GAAP measure in the MD&A or as an "additional GAAP" measure inside the financial statements. |
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 | | Normes pour les entreprises à capital fermé – Présentation générale | | Des services de traduction simultanée vers le français seront offerts. Le Conseil des normes comptables a approuvé et publié la version définitive des normes comptables pour les entreprises à capital fermé du Canada. Les entités qui optent pour une application anticipée peuvent déjà s’en servir pour présenter leurs rapports financiers. Toutes les entreprises à capital fermé devront choisir entre les IFRS et les Normes pour les entreprises à capital fermé pour les exercices ouverts à compter du 1er janvier 2011. Cette séance offre une vue d’ensemble des nouvelles normes pour les entreprises à capital fermé et des explications au sujet d’éléments clés, notamment les instruments financiers, les avantages sociaux futurs, les actifs incorporels, les pertes de valeur des écarts d’acquisition, la rémunération à base d’actions, les obligations liées à la mise hors service d’immobilisations, les impôts sur les bénéfices, les placements, les emprunts remboursables à la demande du créancier et les contrats de location. Les obligations d’information et les questions de transition sont également abordées. |
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 | | Operating in Emerging Markets - Effectively Managing the Associated Risks | | When you operate in emerging markets it is important to understand all the potential risks and effective operating policies and procedures to manage those risks. Emerging market risks include political risks such as regime change, anti-business laws and expropriation; operational risks including corruption, unpredictable law enforcement and a lack of infrastructure; and security risks including terrorism and travel risks. Cultural differences play an important role as does increased scrutiny from the North American - and to an increasing extent global - regulatory environment.
This will be an interactive session to help you validate whether you have considered all the risks that you could be exposed to by operating in emerging markets and to discuss practical solutions that companies have used to manage the risks successfully. |
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 | | Other Critical Accounting Issues for Junior Oil and Gas Companies | | This session covers the accounting for and the presentation of derivatives not designated as hedges, including the own-use exemption; the identification and measurement of embedded derivatives associated with convertible debt; share based compensation; including awards with graded vesting, forfeitures and measurement of cash-settled awards; royalty revenue recognition and presentation; joint venture arrangements and flow-through shares. |
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 | | Overview of Accounting Standards for Private Enterprises (ASPE) | | In this session, the Chair of the AcSBs Private Enterprise Advisory Committee will discuss the AcSB's strategy for the future evolution of ASPE as well as provide an overview of the standards and key differences from the standards in Part V of the CICA Handbook and from IFRSs. |
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 | | Overview of IFRS Transition: Where We Are, Why We Came, and How Should Users Approach the Transition | | Within the next few months Canada will become the latest country to adopt IFRSs. The adoption of these standards will affect financial statement ratios and other metrics you use to make investment recommendations and other decisions. Companies will be required to prepare opening balance sheets under IFRS and the adoption will also have continuing impact on income and expense measurement. This session provides an overview of why this transition is being made in Canada and the key implications for financial statement users. |
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 | | Préparation des rapports trimestriels en IFRS | | Des services de traduction simultanée vers le français seront offerts. Curieux de savoir à quoi ressembleront vos rapports trimestriels? Des experts traitent de la quantité de notes requises et se penchent sur des éléments tels que les notes relatives à la transition, aux méthodes comptables, aux estimations importantes et aux changements importants. |
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 | | Preparing Your Quarterly Reports Under IFRS | | Find out what your quarterly reports will actually look like! This panel addresses how many notes are required and consider such items as transition notes, accounting policies, significant estimates and material change notes. |
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 | | Private Enterprise Standards – A Comprehensive Overview | | The Accounting Standards Board has approved and issued the final accounting standards for private enterprises in Canada. These new standards are now available for reporting for entities that choose to adopt them early. All private enterprises will be required to decide between IFRS and Private Enterprise Standards for years beginning on or after January 1, 2011. This session will provide a comprehensive overview of the new Private Enterprise Standards with explanations for key areas including financial instruments, employee future benefits, intangible assets, goodwill impairment, stock-based compensation, asset retirement obligations, income taxes, investments, callable debt and leases. Disclosures requirements and transition issues will also be discussed. |
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| | Property, Plant and Equipment | | There are many subtle but significant differences between Canadian GAAP and IFRS requirements for accounting for property, plant and equipment. This in-depth session addresses capitalization, componentization, derecognition, impairments and decommissioning liabilities as they specifically apply to rate-regulated organizations. |
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 | | Putting Real D&A into MD&A for Better Integration in Reporting | | An effective MD&A should connect all the areas in a business that impact performance. This session will consider how integrated reporting can contribute to improving the MD&A and will dispel the myth that integrated reporting is a combination of MD&A and CSR reporting. |
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 | | REALpac Canadian REIT Handbook, Second Edition | Now available!
In today’s fast evolving legal and business environments, it’s imperative that existing REITs plus their trustees and staff, income trusts, and other entities considering conversion be as fully informed as possible. REALpac’s Canadian REIT Handbook, Second Edition provides deep and extensive coverage on the key aspects of REITs in a timely, accurate, and relevant fashion. |
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 | | REALpac IFRS Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS | Order your copy today!
The REALpac IFRS Handbook (“Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS”) is a comprehensive guide for real estate investment and development entities in applying IFRS. The Handbook outlines recommended accounting practices, policies and disclosures in applying relevant IFRSs, as issued by the International Accounting Standards Board, and related accounting interpretations, as issued by the International Financial Reporting Interpretations Committee, for those transactions common to the real estate industry. |
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 | | Regulatory Environment - An Update | | This session is a unique opportunity to hear, directly from a senior member of Canada's securities regulatory community, about significant issues related to financial reporting in Canada's capital markets and will include areas relevant to the mining sector. Topics include impairment under IAS 36, critical judgments and estimation uncertainty, financial reporting complexity, current developments relating to emerging market issuers and highlights of current regulatory initiatives. |
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| | Regulatory Update: What Audit Committee Members Need to Know | | Governance standards for Boards and their committees are again under review as a result of the recent financial crisis. While much of the pressure for change is coming from outside of Canada, Canadian governance standards will be affected by global change. Audit Committees need to understand emerging changes to governance standards both for the Audit Committee itself and for the Board overall. |
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 | | Social Media: Dealing with the Business Risks | | The use of social media is growing exponentially: everyone is tweeting, using facebook and posting YouTube videos which can go viral and have serious consequences. How do organizations control their company's reputation online? How do they control employees who decide to express their dissatisfaction online? This session will explore the risks of social media, as well as the rewards, and review best practices for creating an effective social media policy. |
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 | | Update From the Alberta Securities Commission | | This session reviews the impact that the transition to IFRS has on securities regulations and how this will impact junior oil and gas issuers. Key required disclosures, issues and timelines are discussed. |
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 | | Update from the Chief Accountant of Ontario Securities Commission | | This session addresses current accounting and reporting issues from the regulatory perspective, including insight into findings-to-date for IFRS reporting, and other issues impacting the Canadian regulatory reporting environment. Of particular interest to conference participants from private enterprises will be insight into current issues relating to business acquisition reporting. |
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 | | Update from the Chief Accountant of the Ontario Securities Commission | | This session will address current accounting and reporting issues from the regulatory perspective, including insight into experiences with IFRS reporting, and other issues impacting the Canadian regulatory reporting environment. Conference participants from private enterprises will benefit from perspectives on issues relating to reporting requirements for business acquisitions of private companies. |
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 | | Update from the Corporate Finance Group of the Ontario Securities Commission | | As the end of 2010 approaches, Canadian securities regulators will require companies to describe their IFRS financial statements in more detail and to be specific about the effect that changes in recognition and measurement will have on their net income and balance sheet. Representatives from the Ontario Securities Commission will tell you what they have seen already in company MD&A disclosures. How well are companies communicating their approach to IFRS adoption? What can you expect to learn from companies 2010 annual reports that will help you? As well, they will provide a general briefing on rule-making initiatives, such as executive compensation. |
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| | Update From the Corporate Finance Group of the OSC | | This session discusses current accounting and reporting issues, including financial statement and MD&A issues, as well as a general briefing on rule-making initiatives, such as executive compensation, etc. |
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| | Update from the OSC | | This session addresses current financial reporting topics relevant to market participants, with a focus on those related to the corporate governance and audit committee regimes. |
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 | | Valuations Part I - Methodologies and Techniques Used in the Mining Industry | | The valuation of mineral properties has a significant impact on financial reporting, from purchase price allocations resulting from a business combination to subsequent goodwill and noncurrent asset impairment tests. This session explores valuation methodologies and techniques that are commonly used in the industry. |
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 | | Valuations Part II: Applications to Financial Reporting | | Building on Valuations Part I, this session explores the financial reporting and disclosure implications of valuations prepared for impairment calculations, including determining the appropriate level of testing; i.e. asset, CGU or grouping of CGUs, and providing sensitivity and other required disclosures. |
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 | | Who's Using Which Standards? | | Public companies are transitioning to IFRS, private companies are generally transitioning to ASPE and governments continue to apply Public Sector Accounting Standards. Most other government organizations and all not-for-profit organizations are also required to adopt a new financial reporting framework in the next few years. This session discusses the various types of organizations, the financial reporting framework options available, the timing of the changes and the challenges in determining which framework is most appropriate when there is an option. The session also provides insight into the anticipated differences in accounting policies on transition, other than IFRS. |
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 | | Working Together – Finding the Balance in the Client/Auditor Relationship | | Time pressures, complex issues and the regulatory environment can make the relationship between clients and auditors difficult to manage, but the strength of that relationship can have a significant effect on the effectiveness of both parties. This will be an interactive session using audience polling technology. A panel including auditors and clients will respond to results of live polling questions, and provide insight on how they have been able to find the right balance in the relationship. |
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 | | Your IFRS 1 Transition Decisions and IFRS Financial Statements | | There are 20 choices – elective and exemptive – that need to be made on the adoption of IFRS. This session focuses on the key elections required to be developed for a junior oil and gas entity. Specific attention is provided to the oil and gas deemed cost exemption and how one actually goes through the process of the election. A sample junior oil and gas financial statement template is distributed and discussed, focusing on IFRS 1 disclosures as well as specific IFRS accounting policy notes. |
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MANUEL DE L'ICCA |
| | 2010 Financial Reporting and Accounting Conference | | This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. General and concurrent sessions will be delivered by prominent Canadian, US, and international speakers. |
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| | Adopting ASPE – Implementation Issues | | What are the key implementation issues when adopting the new Accounting Standards for Private Enterprises (ASPE)? This session addresses issues such as system changes, communicating with users, impacts on key metrics, and disclosures in the year of adoption, etc. And, youll also hear ideas on what you can do now to minimize the cost of converting to IFRS in the future. |
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| | An Update From the Accounting Standards Board | | Canadian GAAP continues to change to IFRS for publicly accountable enterprises and new standards for private enterprises. This session highlights the AcSBs current priorities and activities. |
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| | CICA Handbook – Accounting (CICAACC), Non-member (Electronic) | | (aussi disponible en français) | The final accounting standards set by the Accounting Standards Board for entities that prepare financial statements in accordance with Canadian generally accepted accounting principles (GAAP). It includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Accounting Standards for Pension Plans. |
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| | CICA Handbook – Accounting and Assurance (CICAA&A), Non-member (Electronic) | | (aussi disponible en français) | The official accounting and assurance pronouncements of both the Accounting Standards Board and the Auditing & Assurance Standards Board, CICA Handbook – Accounting and Assurance includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Pension Plans, as well as Canadian Auditing Standards (CAS), CSQC 1, Quality Control
for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements. |
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| | CICA Public Sector Accounting Handbook (PSACC) | | (aussi disponible en français) | The CICA Public Sector Accounting Handbook provides you with all the information you need on accounting and assurance as it relates to the public sector. It contains the accounting standards for federal, provincial, territorial and local governments and government organizations.
Available in Loose Leaf, DVD, Internet and Download formats |
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| | Compte rendu du Conseil des normes comptables | | Cette piste audio française a été enregistrée lors du Colloque sur l’information financière et la comptabilité 2010, où des services de traduction simultanée vers le français étaient offerts. Les PCGR canadiens ne cessent d’évoluer, notamment avec le passage aux IFRS, pour les entreprises ayant une obligation d’information du public, et aux nouvelles Normes comptables pour les entreprises à capital fermé. Cette séance est axée sur les priorités et les activités actuelles du CNC. |
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 | | GDP – Mise à jour | | Cette piste audio française a été enregistrée lors du Colloque national de 2010 pour les conseillers de PME, où des services de traduction simultanée vers le français étaient offerts. Le Guide du praticien (GDP•CA) est l’un des outils d’audit et de certification les plus utilisés par les petits et moyens cabinets. À quelques mois de l’entrée en vigueur des Normes canadiennes d’audit (NCA), le GDP a été entièrement révisé pour tenir compte des nouvelles normes. Lors de cette séance importante, on présente le nouveau GDP•CA, des possibilités et des idées en lien avec la mise en œuvre des nouvelles NCA à l’aide du GDP•CA, les formulaires qui ont changé et les raisons qui ont motivé les changements, la façon d’utiliser les formulaires et d’en réduire le nombre, ce que vous et votre personnel devez savoir, des suggestions de formation et des indications détaillées (aucun formulaire nouveau) pour les missions d’examen et de compilation. |
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| | Making Accounting Policy Choices Under ASPE | | This session discusses different accounting policy choices, such as taxes, consolidations, joint ventures, pensions, and internally generated intangibles. The pros and cons of each choice are examined as well as their effect on the financial statements. |
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| | Management's Discussion and Analysis (MD&A) | | (aussi disponible en français) | Management’s Discussion and Analysis provides principles and a framework to help preparers identify and organize appropriate information for their MD&A disclosures, emphasizing aspects of existing regulation and, in places, adding dimensions that go beyond existing regulation. The framework provides a structure for preparing a fact-based disclosure document that gives a reader the ability to look at the issuer “through the eyes of management”. |
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| | Manuel de comptabilité de l'ICCA pour le secteur public (SPCOM) | | (also available in English) | Le Manuel de comptabilité de l’ICCA pour le secteur public fournit tous les renseignements pertinents sur la comptabilité et la certification dans le secteur public. Il contient les normes comptables applicables aux gouvernements fédéral, provinciaux et territoriaux, ainsi qu’aux Administrations locales et aux organismes publics.
Offert en volume à feuilles mobiles, et en formats DVD, Internet et téléchargement. |
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| | Manuel de l'ICCA – Certification, édition 2013, Non-membres (Papier) | | (also available in English) | Cet ouvrage contient les normes définitives de certification établies par Conseil des normes d’audit et de certification. Il comprend la NCCQ 1, «Contrôle qualité des cabinets réalisant des missions d’audit ou d’examen d’états financiers et d’autres missions de certification», les Normes canadiennes d’audit et les Notes d’orientation concernant la certification et les services connexes. |
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| | Manuel de l'ICCA – Comptabilité et Certification (ICCACC), Non-membres (Électronique) | | (also available in English) | | Cet ouvrage contient les prises de position officielles en comptabilité et en certification du Conseil des normes comptables et du Conseil des normes d'audit et de certification, à savoir les Normes internationales d’information financière (IFRS), les Normes comptables pour les entreprises à capital fermé (NCECF), les Normes comptables pour les organismes sans but lucratif, les Normes comptables pour les régimes de retraite, les Normes canadiennes d’audit (NCA), ainsi que la Norme canadienne de contrôle qualité (NCCQ) 1, «Contrôle qualité des cabinets réalisant des missions d’audit ou d’examen d’états financiers et d’autres missions de certification». |
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| | Manuel de l'ICCA – Comptabilité, édition 2013, Non-membres (Papier) | | (also available in English) | Cet ouvrage contient la version définitive des normes comptables établies par le Conseil des normes comptables pour les entités qui dressent leurs états financiers selon les principes comptables généralement reconnus (PCGR) du Canada. Il comprend les Normes internationales d’information financière (IFRS), les Normes comptables pour les entreprises à capital fermé (NCECF), les Normes comptables pour les organismes sans but lucratif et les Normes comptables pour les régimes de retraite. |
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| | Manuel de l’ICCA – Comptabilité (ICCACOMPT), Non-membres (Électronique) | | (also available in English) | Cet ouvrage contient la version définitive des normes comptables établies par le Conseil des normes comptables pour les entités qui dressent leurs états financiers selon les principes comptables généralement reconnus (PCGR) du Canada. Il comprend les Normes internationales d’information financière (IFRS), les Normes comptables pour les entreprises à capital fermé (NCECF), les Normes comptables pour les organismes sans but lucratif et les Normes comptables pour les régimes de retraite. |
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 | | Not-for-profit Standards – An Update | | The Accounting Standards Board (AcSB) and the Public Sector Accounting Board (PSAB) are developing the future direction for not-for-profit organizations (NFPOs) financial reporting standards and working to ensure these standards are responsive to the diverse nature of the sector, allow for comparability between the private and public sectors and provide decision-useful financial statements for the multiple and varied users of these statements. This session will cover the Boards' current proposals and longer term objectives. |
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| | Overview of Accounting Standards for Private Enterprises (ASPE) | | In this session, the Chair of the AcSBs Private Enterprise Advisory Committee will discuss the AcSB's strategy for the future evolution of ASPE as well as provide an overview of the standards and key differences from the standards in Part V of the CICA Handbook and from IFRSs. |
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| | PCGR pour les entreprises à capital fermé : choix de méthodes comptables | | Des services de traduction simultanée vers le français seront offerts. Cette séance traite de divers choix de méthodes comptables en ce qui concerne les impôts, la consolidation, les coentreprises, les prestations de retraite et les actifs incorporels générés à l’interne. Les avantages et les inconvénients de chaque choix seront abordés, de même que leur incidence sur les états financiers. |
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 | | PEM – An Update | | The Professional Engagement Manual (PEM) is one of the most widely used audit and assurance tools by small to mid-sized practitioners. With the move to Canadian Auditing Standards (CASs) just a few months away, the PEM has been completely revised to address the new standards. Attend this important introduction to the new PEM and learn opportunities and ideas for implementing the new CASs using the PEM, what forms have changed and why, how to use and reduce the number of forms to be completed, what you and your staff need to know, training suggestions, and expanded guidance (no new forms) for review and compilation engagements |
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| | Rapport de gestion, Le (RDG) | | (also available in English) | Le Rapport de gestion fournit des principes ainsi qu’un cadre de référence pour aider les préparateurs à identifier et à organiser les informations appropriées à communiquer dans le rapport de gestion, fait ressortir certains aspects de la réglementation existante et, dans certains cas, va au-delà de la réglementation actuelle. Le cadre propose une structure pour la préparation d’un document d’information factuel permettant aux lecteurs de «voir l’émetteur du point de vue de la direction». |
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NOUVEAUX SERVICES DE CERTIFICATION |
| | 2008 National Conference for Audit Committees | | Responsibilities and expectations of audit committee members are being tightly defined and increasingly regulated...and the required time commitment continues to rise. Audit committee members must play a leadership role in the areas of financial reporting, effective disclosure, corporate ethics, and regulatory compliance for their organizations. They provide the necessary oversight that is demanded today by shareholders and other stakeholder groups. Presentations are designed and delivered to develop existing and future audit committee members — providing knowledge, insight, practical perspectives, and best practices around roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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| | 2009 National Conference for Audit Committees | | Audit Committee members of Canadian companies of all sizes are facing an unprecedented number of challenges in an environment of ever increasing complexity and regulation. This informative conference will raise your understanding of the critical issues |
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| | 2010 Financial Reporting and Accounting Conference | | This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. General and concurrent sessions will be delivered by prominent Canadian, US, and international speakers. |
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| | 2010 National Conference for Audit Committees | | The National Conference for Audit Committees featured keynote addresses, plenary sessions, and panel discussions – all delivered by experienced professionals from across the country. Sessions were designed to develop existing and future audit committee members with the focus on roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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| | 2010 National Conference for SME Advisors | | The National Conference for SME Advisors is a two-and-a-half day conference that delivers hands-on practical and proven tools to build a better SME practice and other businesses for your clients. This event is designed exclusively for chartered accountants – sole practitioners, and partners and managers in accounting firms who advise small and medium-sized businesses. |
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| | 2011 Financial Reporting and Accounting Conference | | The CICA Financial Reporting and Accounting Conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. Extensive coverage of the latest developments in both IFRSs and Accounting Standards for Private Enterprises will be delivered by prominent Canadian, US, and international speakers. |
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| | Auditing Standards are Changing Too! | | Find out how the Audit Report and the Engagement Letter are changing, how managements responsibilities will also change, how these changes integrate with the transition to IFRS and, ultimately, how they will affect the work of the Audit Committee. |
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 | | CAS (Canadian Auditing Standards) Update | | The Canadian Auditing and Assurance Standards Board (AASB) is adopting International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs) for the audits of financial statements. Once effective, the CASs will constitute Canadian generally accepted auditing standards (GAAS) for financial statement audits. The CASs come into effect for audits of financial statements for periods ending on or after December 14, 2010. Join Phil Cowperthwaite for an overview of the new CASs and, in particular, practical insight into what impact this will have on the SME Advisor. |
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 | | Clients4Life | Clients4Life is the definitive guide to delivering outstanding service in your firm. The book has been written by seasoned professionals and provides practical recommendations that have been tested in the real world of accountancy. Clients4Life is an invaluable read for everyone in your office with in-depth advice on how to make small changes that will have a big impact on your client management and retention. |
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| | GDP – Mise à jour | | Cette piste audio française a été enregistrée lors du Colloque national de 2010 pour les conseillers de PME, où des services de traduction simultanée vers le français étaient offerts. Le Guide du praticien (GDP•CA) est l’un des outils d’audit et de certification les plus utilisés par les petits et moyens cabinets. À quelques mois de l’entrée en vigueur des Normes canadiennes d’audit (NCA), le GDP a été entièrement révisé pour tenir compte des nouvelles normes. Lors de cette séance importante, on présente le nouveau GDP•CA, des possibilités et des idées en lien avec la mise en œuvre des nouvelles NCA à l’aide du GDP•CA, les formulaires qui ont changé et les raisons qui ont motivé les changements, la façon d’utiliser les formulaires et d’en réduire le nombre, ce que vous et votre personnel devez savoir, des suggestions de formation et des indications détaillées (aucun formulaire nouveau) pour les missions d’examen et de compilation. |
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 | | NCA (Normes canadiennes d'audit) : état de la situation' | | Cette piste audio française a été enregistrée lors du Colloque national de 2010 pour les conseillers de PME, où des services de traduction simultanée vers le français étaient offerts. Le Conseil des normes d’audit et de certification (CNAC) du Canada a adopté les Normes internationales d’audit (normes ISA) à titre de Normes canadiennes d’audit (NCA) pour les audits d’états financiers. Une fois en vigueur, les NCA constitueront les Normes d’audit généralement reconnues (NAGR) du Canada pour les audits d’états financiers. Les NCA entreront en vigueur pour les audits d’états financiers des périodes closes à compter du 14 décembre 2010. Phil Cowperthwaite présente un aperçu des nouvelles NCA et, plus particulièrement, des renseignements pratiques sur leurs répercussions pour les conseillers de PME. |
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| | New Auditing Standards and the Impact on Audit Committees | | The Canadian Auditing and Assurance Standards Board (AASB) is adopting International Standards on Auditing (ISAs) as Canadian Auditing Standards (CAS). These changes have implications for Audit Committees. Learn about the new CAS requirements, including the greater transparency of information sharing by auditors and Audit Committees, the required dialogue and written communications that the auditor must have with the Audit Committee, and the auditors standard report. |
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| | Outils d'aide au financement pour les PME | | (also available in English) | | Feuille de route en matière de financement d’entreprises, la publication Outils d’aide au financement pour les petites et moyennes entreprises vise à aider les gestionnaires et les propriétaires d’entreprise à accéder aux divers moyens, services et solutions de financement disponibles sur le marché, en leur indiquant notamment où se diriger pour obtenir du financement, comment structurer une entente et comment éviter les pièges. |
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| | Outils de planification de la relève pour les propriétaires d'entreprise | | (also available in English) | | La planification de la relève est un processus qui consiste à explorer les options qui s’offrent à vous pour protéger la valeur de votre investissement durement acquis dans l’entreprise et à choisir la stratégie de sortie qui convient pour vous, votre entreprise et votre famille. Que vous souhaitiez garder l’entreprise au sein de la famille ou en récolter les fruits pour passer à autre chose, sa transmission est un processus dont l’organisation et la mise en œuvre nécessitent de la réflexion, de la planification et du temps. La publication Outils de planification de la relève pour les propriétaires d’entreprise vous fournira l’information et les outils dont vous avez besoin pour mettre à exécution votre plan de relève. |
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| | PEM – An Update | | The Professional Engagement Manual (PEM) is one of the most widely used audit and assurance tools by small to mid-sized practitioners. With the move to Canadian Auditing Standards (CASs) just a few months away, the PEM has been completely revised to address the new standards. Attend this important introduction to the new PEM and learn opportunities and ideas for implementing the new CASs using the PEM, what forms have changed and why, how to use and reduce the number of forms to be completed, what you and your staff need to know, training suggestions, and expanded guidance (no new forms) for review and compilation engagements |
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| | Succession Planning Toolkit for Business Owners | | (aussi disponible en français) | Succession planning is the process of exploring your options so you can protect the value of your hard-earned business investment and choose the right exit strategy that makes sense for you, your business and your family. Whether you want to keep the business in the family or harvest the proceeds and move on, succession is a process that requires thought, planning and time to arrange and implement. Succession Planning Toolkit for Business Owners will give you the information and tools you need to help put your succession plans into action. |
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 | | The New CASs | | This session focuses on the new CASs (Canadian Auditing Standards) for both publicly accountable and private enterprises, explaining what the new standards will mean to you as a client. |
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| | Who's Using Which Standards? | | Public companies are transitioning to IFRS, private companies are generally transitioning to ASPE and governments continue to apply Public Sector Accounting Standards. Most other government organizations and all not-for-profit organizations are also required to adopt a new financial reporting framework in the next few years. This session discusses the various types of organizations, the financial reporting framework options available, the timing of the changes and the challenges in determining which framework is most appropriate when there is an option. The session also provides insight into the anticipated differences in accounting policies on transition, other than IFRS. |
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ORGANISMES SANS BUT LUCRATIF |
| | 2011 Financial Reporting and Accounting Conference | | The CICA Financial Reporting and Accounting Conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. Extensive coverage of the latest developments in both IFRSs and Accounting Standards for Private Enterprises will be delivered by prominent Canadian, US, and international speakers. |
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| | Who's Using Which Standards? | | Public companies are transitioning to IFRS, private companies are generally transitioning to ASPE and governments continue to apply Public Sector Accounting Standards. Most other government organizations and all not-for-profit organizations are also required to adopt a new financial reporting framework in the next few years. This session discusses the various types of organizations, the financial reporting framework options available, the timing of the changes and the challenges in determining which framework is most appropriate when there is an option. The session also provides insight into the anticipated differences in accounting policies on transition, other than IFRS. |
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QUESTIONS ENVIRONNEMENTALES |
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RÉPERTOIRE DES JURICOMPTABLES |
 | | 2008 Investigative and Forensic Accounting Conference | | Celebrating 10 years of Excellence in Investigative and Forensic Accounting Education. For Forensic Accounting Specialists, CAs and other professionals in business, industry or government who are looking for additional information, tools and resources in he Foresnic Accounting area. If you are a Financial Manager, CFO, Internal Auditor, Controller — this event is for you! |
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 | | 2009 CICA Investigative and Forensic Accounting | | The 2009 Investigative and Forensic Accounting Conference is relevant and concise including topics impacting todays Forensic Accounting Specialist. You now have access to today's leading authorities. Speakers, industry experts and peer leaders from the IFA and legal communities came together to share ideas that will propel you and your organization forward in this time of unprecedented global challenges. |
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 | | 2012 Investigative and Forensic Accounting Conference | October 23 - 24, 2012, Metro Toronto Convention Centre, Toronto, ON
Never has there been such a great demand for forensic accounting professionals – headlines about fraudulent schemes, scandals, litigation and corporate turmoil fill the news daily. The Annual IFA Conference is the source for essential education on key issues impacting the forensic accountant: fraud investigations; loss quantifications; litigation support; risk management; dispute resolution and insurance matters.
Part accountant, part detective – the forensic accountant analyzes financial evidence, assists in criminal investigations involving financial or insurance fraud, provides litigation support and testifies as an expert witness in the courts. The Annual Investigative and Forensic Accounting Conferencebrings together CAs and other business, industry and government professionals from across North America who are engaged in the field of investigative and forensic accounting. |
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 | | Advanced Topics in Family Law | | Expanding on presentations done at previous IFA Conferences, this session deals with more complex issues that arise with respect to income and property in the family law area, including stock options, non-recurring income, gifts v. loans and proving dissipation of assets. We also address working effectively with counsel and the collaborative process. |
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 | | Are You Ready to Be an Expert Witness? | | No matter how many times a forensic accountant steps into Court to give evidence, it is always a challenge. This presentation includes tips through mock examinations of two experts based on a fact scenario provided at the session. We address the role of the expert as well as trial issues, including the test for admissibility, challenges at the qualification stage and challenges during testimony. |
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 | | Combating the Dark Arts | | Forensic accountants are no longer immune from being sued by the targets of their investigations. Learn the new best practices that you must adopt to proactively thwart these novel methods of attack so you can keep the court's focus where it belongs — on the suspect.
During the course of this session you will receive a checklist of "Black Ops" to inoculate yourself from the emerging claims being made against public and private sector forensic accountants in the twenty-first century. Learn how the new Canadian torts of invasion of privacy and negligent investigation fundamentally change the way a forensic investigation must be conducted. |
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 | | Corruption of Foreign Public Officials Act - The Role of the Independent Monitor | | This session explains the role of an independent monitor in the context of bribery and corruption regulatory enforcement, helping you understand how the monitor interacts with counsel and with the company.
The session also discusses the requirements of the Corruption of Foreign Public Officials Act (CFPOA) and other bribery legislation and how to establish an anti-corruption policy within the framework of an anti-fraud regime. |
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 | | Criminal Use of Gemstones | | With recent amendments to Canadas anti-money laundering legislation including the diamonds, gemstones and precious metals sector there is an acknowledgment of the money laundering risks associated to these commodities. There is also a need to know more about an industry and related commodities that are still very much unregulated. Corporal Kelly Ross is an expert on the criminal use of diamonds and jewellery and discusses some of the exploit opportunities afforded by this commodity and sector. |
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 | | Cross-border Fraud Litigation | | Fundamental technological changes have brought about a marked increase in the amount of fraud that is perpetrated across borders, and this is particularly apparent between Canada and the United States. Types of cross-border fraud include: bust outs or bankruptcy fraud, credit-card and debit-card fraud, high yield investment schemes, internet and tele-marketing fraud, securities fraud and money laundering. Unscrupulous individuals rely on the difficulties (some perceived and some real) of pursuing cross-border claims in an attempt to avoid the consequences of their fraudulent schemes. When contemplating cross-border fraud litigation, it is necessary to evaluate a number of issues, such as: Where do you sue? What about criminal fraud charges in Canada? When will a judgement obtained in the US be enforced in Canada? How can you get evidence from citizens in another country? What interim relief is available to ensure funds or assets are not dissipated before judgement is obtained? What mechanisms are available to find or force disclosure of assets or property? How can a fraud victim participate in a cross-border civil class action? In generally addressing these questions, consideration and analysis will be given to the recent developments in cross-border fraud litigation and how such developments have impacted Canadian private international law. |
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 | | Current Litigation Issues | | This session provides an update on current issues in investigations and litigation relevant to the CA•IFA. Mary Jane practices general commercial litigation with an emphasis on insurance law, professional negligence and product liability, and has extensive experience in the organization and conduct of forensic and fraud investigations. |
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 | | Damages – A Detailed Study Under Section 8 of PM | | The quantification of damages arising from pharmaceutical litigation can take different forms, the majority of which traditionally stem from a finding of patent infringement. Claims under section 8 of the Patented Medicines (Notice of Compliance) Regulations are relatively new and address situations where generic pharmaceutical manufacturers seek to recover damages arising as a result of being unlawfully kept off the market by branded companies. Quantifying damages in these situations requires an understanding of the applicable law, detailed research and forensic review as well as intimate knowledge of damage quantification principles. Jerry and Andrew address the legal framework in this field, and present a case study that demonstrates the application of various damage principles in a real world situation. The principles demonstrated in this session are not unique to this type of litigation but rather can, and should be considered in other situations. At the end of this session, you will have an understanding of claims under section 8, an awareness of different heads of damage that can arise in different situations and the principles behind quantifying those damages. |
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 | | Damages Quantification | | Many business losses, particularly those caused by personal injury, may be difficult to quantify. Using settled case examples, we discuss how to avoid being trapped in "accountant" mode. Instead, using available data, develop a loss quantification approach which accords with economic realities of the business which was affected. |
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 | | E-discovery and the Sedona Principles - Why They Matter to IFAs | | Changes to civil procedure rules and the Canadian Sedona Principles continue to warrant evolution in the role and responsibilities of forensic accountants involved in litigation-related assignments. This presentation provides a refresher of the Canadian Sedona Principles so that forensic accountants can discuss them with confidence. It also highlights how forensic accountants can contribute to the eDiscovery process and add value for their clients or employers. |
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 | | Expert Witness – A View From the Bench | | The issues an IFA faces as expert witness include: qualification as an expert, factors influencing the weight of the experts evidence, expert vs. fact witness, form and content of reports and the role of opinion where opposing experts have very different opinions. This session offers a perspective to assist IFAs in understanding, and improving their role as expert witnesses. |
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 | | Fraud in Property Management: from Kickbacks to Chargebacks | | Property management is the invisible business behind many other successful businesses. Without it, there would be no skyscrapers or shopping malls. However, behind the facade of shinny glass windows and impressive views lies an industry under siege. After the real estate collapse of 2008, this industry has come under additional pressures and scrutiny. Stagnant salaries and lack of oversight have resulted in property managers becoming more vulnerable to the prospect of kickbacks. Increasingly difficult-to-meet earnings targets have translated into exaggerated common area maintenance costs and other related costs which are normally charged back to tenants.
This session explores the areas susceptible to property management fraud and how forensic accountants can help their client detect and recuperate charges from their property managers. |
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 | | Fraud Recovery | | An effective fraud recovery action plan is created on a case by case basis and is driven by the facts. This session addresses how to tackle both unique and common issues that arise when seeking and subsequently enforcing orders granting injunctive relief. |
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 | | Generation XYZ – Boomers, Xers, Millennials | | The truth about the generations is that your organizations future prosperity depends in large part on Boomers learning to trust and invest in members of Gen X and Gen Y. Understanding today's multi-generational workforce and the new realities that come with it, is a critical factor in achieving business success. |
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 | | How Do You Catch a Cloud and Pin It Down? | | It seems like everyone is moving to the cloud! And the cloud is having an impact on forensic investigations. How do you secure and access information stored in the cloud — potentially in multiple locations and around the world? Which jurisdiction's laws apply? What if the data moves?
This session will help you anticipate a variety of legal challenges that impact the work of forensic accountants. |
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 | | How I'm Going to Steal Your Data | | Using real-life examples used from recent security breaches, Robert takes the "attackers" perspective and demonstrates how physical and logical security has been by-passed, leading to the loss of valuable corporate data. He identifies the most common weak points in network and computer security and gives hands-on demonstrations of some of the tools used to take advantage of these vulnerabilities. As each weakness is described, he demonstrates the controls that could be used to provide enhanced security and minimize loss to the organization. |
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 | | How to Conduct an Anton Piller Search and Seizure | | The proliferation of electronic data and the use of the Internet has increased the risk that confidential information may be disseminated and evidence may be destroyed prior to trial. The Anton Piller Order is a powerful civil remedy, granted without notice, that allows for the search and seizure of documents and goods in order to preserve them as evidence for trial. In this session, you will learn the steps involved in securing and executing an Anton Piller Order and what that means to the forensic accountant and the investigation team. Privilege and the process involved regarding an Anton Piller Order will also be discussed. Practice specialists in Anton Piller Orders, Ms. Ferron and Mr. Bredt walk us through the process involved and share stories of their experiences of obtaining and executing Anton Piller Orders. |
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 | | IFRS and the IFA – Getting Ready for 2011 | | Are you ready for the upcoming changes in the financial and accounting world? In recent months there has been much activity surrounding the future of financial reporting by private enterprises in Canada. The Accounting Standards Board is currently reviewing letters received in response to the Invitation to Comment on proposals for Financial Reporting by Private Enterprises, as well as responses to the Framework for Owner-Manager Enterprises (FOME). Join Ron Salole for a timely update on the current state of affairs and find out what as an IFA you need to know to address the challenges and opportunities IFRS will bring. |
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 | | Insolvency and Fraud: Where Did the Money Go? | | This session reviews recent trends in — and the relationship between — the areas of insolvency proceedings and fraud investigations, and how forensic accountants and insolvency professionals each play a key role within both an investigative and an insolvency context. Topics include how forensic accountants can assist in the insolvency process with matters such as identifying and quantifying losses potentially due to fraud, asset tracing, computer forensics and data analytics.
The presenters also discuss powers and remedies available to insolvency professionals under the Bankruptcy and Insolvency Act and related statutes, and how these can assist forensic accountants during investigations. |
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 | | Introductory Topics in Family Law | | Forensic accountants continue to be sought out to assist in various family law matters.
This presentation provides an overview of the areas where an IFA may assist in these matters including income determination under the Federal Child Support Guidelines and the Federal Spousal Support Advisory Guidelines and establishing the net worth of matrimonial property. |
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 | | Legal Issues in Fraud Investigations | | The law provides the fraud investigator with a variety of opportunities to acquire more information from a variety of sources, while at the same time posing an ever-increasing source of liability to any investigator who fails to take advantage of these opportunities to do a complete and unbiased investigation. In this session, you will learn about recent changes to the law posing new opportunities and threats to you, and how they impact on what the law now requires you to do. |
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 | | Litigation Involving Investment Advisors | Forensic Accountants can provide assistance as these types of claims are common when individuals, companies or other entities incur losses on their investment portfolios. Given the recent volatility in stock markets it is anticipated there will continue to be significant litigation. Calculating losses can be an important aspect of these cases. This session covers litigation involving investment advisors from the perspective of a forensic accountant and a lawyer: - Overview of the law in this area, including common types of claims advanced against investment advisors;
- The role of the forensic accountant from the lawyers perspective, including the manner in which they can maximize their effectiveness;
- Assessment of these claims from a damages perspective, including key issues and documents to analyze in preparing an assessment as well as important assumptions that will have to be made as part of the assessment;
- Significant legal cases the forensic accountant should be aware of;
- Evolving issues and trends in this area of litigation, including specific reference to damages assessments.
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 | | Lost Book of Business – Damage Quantification Techniques and Emerging Issues | In a number of court cases across Canada, including appeal decisions and pending Supreme Court of Canada cases, investigative and forensic accountants are retained to assist in quantifying damages in disputes involving commercial books of business. These types of cases can involve many types of firms, including investment advisors, insurance agencies, advertising firms, etc. The claims are typically made by the firm seeking compensation for the loss of customers or clients to departing employees. Some cases involve breach of contract (i.e. employment contracts) and some involve breach of fiduciary duties (i.e. employee, officer and/or director). This presentation addresses how the IFA can assist counsel in quantifying damages in such cases. The specific issues include: - Why disputes over books of business are becoming more frequent
- Types of books of business
- How damages can be quantified
- A review of Canadian legal cases, including 2 recent significant cases that this speaker has been personally involved with
- Other issues raised by Canadian courts.
After this session, you will be sensitive to issues regarding damages in cases involving commercial books of business. You will be aware of alternative methods to quantify damages and be alert to issues being raised by Canadian Courts in such cases. |
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 | | Reconciling Lost Profits to the Value of a Business | | There are situations where lost profits should equal the value of the business but there are other circumstances where these two calculations may be different: sometimes significantly. This session examines the differences between these two quantification techniques and demonstrates how these two different approaches could be reconciled to improve the validity of expert reports. |
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 | | Settling Quantum Valuation Disputes Under Insurance Policies | | If you were asked by an insurer or lawyer to act as an "appraiser" (essentially an arbitrator) in respect of a business interruption or other valuation dispute under an insurance policy, would you know what to do, what the proper procedures are, or how to conduct yourself? In this session, you will learn how the formal appraisal process works under the Insurance Act and get valuable practical advice from one of Canadas leading insurance lawyers about this little known mechanism, and potentially lucrative practice area, for resolving quantum disputes. |
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 | | The Battle with Fraud - Who Is Winning? | | The Association of Certified Fraud Examiners has reported that in its 2010 survey, participants estimated the typical organization loses 5% of its annual revenue to fraud. Applied to the estimated 2009 Gross World Product, this figure translates to a potential total fraud loss of more than $2.9 trillion. Applied to your organization - How much is it?
If you want to reduce your organization's risk of becoming a victim of fraud, you need to understand who is committing the fraud, why and how. This session looks at how a fraud occurs and what can be done to help battle the increasing losses and costs of fraud in your organization.
The session reviews the Corporate Fraud Check-up and provide attendees with useful fraud risk assessment tools to be used in your organization. It will also alert you to the Do's and Don'ts when a fraud is suspected. The wrong first steps could ultimately jeopardize the entire investigation. |
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 | | The Confession Interview: Ethical, Legal, and Psychological Implications | | On February 7, 2010, Detective Jim Smyth elicited a compelling confession from Colonel Russell Williams. The examination of the Williams investigation reveals the ethical, legal, and psychological challenges of investigative interviews; an understanding of which is critical for the forensic accounting to master in order to shape positive investigative outcomes.
Starting with a review of Canada's confession laws and the pitfalls that may arise if the forensic accountant does not have the requisite understanding of these laws, the session discusses various interview models and their applicability to IFA practitioners when dealing with confession interviews. In addition, video footage from the Williams interview is reviewed. |
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 | | The Do's and Don'ts of Reporting Writing | | All forensic accountants write reports — many different kinds of reports — for employers, for clients or for court purposes. This session is targeted at forensic accountants who have less experience writing forensic reports. The presenters discuss the different types of reports that are commonly prepared by forensic accountants as well as required content and key considerations to ensure effective communication. |
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 | | The Expert Witness | This session is designed to help the IFA move to the next level of expert witness. You will learn what litigation support is and what it is not, how to develop expert witness skills, how to market these skills, how to prepare for and present testimony, and how to assist the litigator after completing your testimony. Being an Expert Witness in 2008 In recent years there has been increasing scrutiny regarding the roles of experts in legal matters, whether in a consultative role or as an expert to appear in and assist Canadian courts. In order to provide exceptional and unassailable assistance to lawyers and clients, experts must understand their duties and responsibilities, to both the courts and their clients. There is increasing use of experts in legal matters and a consequential increase in scrutiny, monitoring and, in some cases, overt attacks upon your work. Topics covered include: - Understanding your duties and distinguishing them within the context of your retainer, whether you are a consultative expert or a court – appointed expert;
- Discussing the standards of admissibility of expert evidence in Canadian courts which is necessary to ensure that you will be recognized and admitted as an expert in your field in court and that your testimony will be admissible;
- Understanding the change in the environment regarding the production of an experts working files – how that happens, why that happens, and what you can or should do to protect yourself and your client from this potentially invasive discovery process;
- Understanding the difference between a consultative expert and a Court-appointed expert, and providing yourself with the ability to discuss the roles with counsel or clients who retain you;
- Understanding the issue of privilege and how that pertains to you as both a consultative and a Court appointed expert; and
- Understanding the movement towards more exhaustive e-discovery and how that will pertain to your practice.
Following this session, you will better understand the different roles that you may be asked to undertake and, by implementing our suggestions you will become a more effective expert and will be better protected against any scrutiny you may face in the provision of your services. |
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 | | The Role of the Forensic Accountant in International Arbitration | | The resolution of complex commercial and regulatory disputes is increasingly being dealt with through international investment arbitration. Coincident with this increasing role is the need for expert assistance when prosecuting or defending an investment claim. This session discusses the important role that forensic accountants can play to increase the chance of success of an investment claim and some of the challenges of providing expert evidence in this form of dispute resolution. |
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 | | The Truth or Not the Truth? | | This session helps you determine whether or not the person you are dealing with is telling the truth. We explain how to efficiently and effectively build your case and, at the same time, lower the risk that key information has been omitted or misrepresented. We review identifying interview objectives, preparing for the interview, using proper interviewing techniques, detecting deception, and dealing with objections and denials.
The skills that are discussed will be useful in many situations, such as meetings with clients, interviewing witnesses and testifying in court. |
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 | | The Use of Hindsight in Damages' Quantification - What are the Rules and What are the Consequences? | | This presentation addresses a significant issue that must be dealt with in every case involving the quantification of economic damages: When are damages calculated? at the time of the triggering event? or, at the time the expert's report is prepared? The answer to this question will have an impact on the choice of discount rate (if any) and will significantly impact the expert's findings. Case law on this topic continues to develop. This session reviews some of the more interesting judgments related to the issue. |
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 | | Understanding Your Clients E-discovery Needs and Fears' | | This session looks at the concept of e-discovery from a clients perspective in order to help IFAs support their clients in accordance with the applicable legislation, case law and best practices. Horror stories are used to illustrate the dos and don'ts of e-discovery. The session concludes by making you aware of what lies ahead in terms of technologies, issues and future case law. |
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 | | When Fraudsters Claim Privilege | | Legal advice is often procured by fraudsters for ulterior motives, and legal services frequently facilitate fraudulent transactions. Legal advice may be used to plan a fraud, or a misstatement or incomplete statement of that advice may be used to create an ambiance of legality for what is, in reality, wrongful conduct. After an investigation begins, fraudsters usually attempt to claim privilege in order to cloak their improper conduct. |
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RISQUE ET CONTRÔLE |
| | 2005 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors (IIA) — Toronto Chapter and the Information Systems Audit and Control Association (ISACA) — Toronto Chapter. This conference delivers the interactive and practical training IT professionals need to expand their knowledge while maintaining their competitive edge. The conference features sessions on state-of-the-art practices and management strategies presented by leading IT audit, governance and security experts. |
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| | 2006 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors (IIA) – Toronto Chapter and the Information Systems Audit and Control Association (ISACA) – Toronto Chapter. The ideal conference for IT Audit professionals including Auditors, Chief Information Officers, Chief IT Security Officers. Chief Financial Officers with responsibility for the IT function and others with an interest in IT Audit Governance and Security matters. |
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| | 2008 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors (IIA) — Toronto Chapter and the Information Systems Audit and Control Association (ISACA) — Toronto Chapter. This two-day conference featured keynote addresses from top IT innovators and concurrent sessions in three distinct learning tracks (IT Audit, IT Governance & IT Security). |
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| | 2008 Financial Reporting and Accounting Conference | | The conference that financial reporting professionals from across Canada attend for the latest authoritative information on the rapidly changing world of financial reporting and accounting. This conference is for: CAs and other professional accountants in industry and public practice; CFOs, directors of corporate accounting and financial reporting, VPs and directors of finance, other financial executives, controllers and senior accountants, investor relations professionals; corporate and securities lawyers, securities analysts, fund managers; regulators and regulatory compliance officers; auditors, public accountants and business advisors. |
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| | 2009 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors (IIA) — Toronto Chapter and the Information Systems Audit and Control Association (ISACA) — Toronto Chapter. This two-day conference featured keynote addresses from top IT innovators, concurrent sessions in audit, governance, security, and other topics including IFRS impact on systems and IT solutions. This event delivered the practical training IT and financial professionals need to expand their knowledge while maintaining their competitive edge. |
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| | 2009 Financial Reporting and Accounting Conference | | At this years Financial Reporting and Accounting Conference expert speakers delivered interpretations and insight on current technical issues, laced with practical, real-life examples to help deal with the critical issues that are relevant to organizations. |
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| | 2010 Canadian Conference on IT Audit, Governance and Security | | Co-presented by the Canadian Institute of Chartered Accountants, the Institute of Internal Auditors ( IIA) – Toronto Chapter and the Information Systems Audit and Control Association (ISACA) – Toronto Chapter This two-day conference featured keynote addresses from top IT innovators, concurrent sessions in audit, governance, security, and other topics including IFRS impact on systems and IT solutions. This event delivered the practical training IT and financial professionals need to expand their knowledge while maintaining their competitive edge. |
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| | 2013 In-Depth Brokers and Investment Dealers Course | (en anglais seulement)
September 25-27, 2013
St. Andrew’s Club & Conference Centre, Toronto, ON
This top-rated course is considered the definitive training program for professionals providing audit, assurance and other services to brokers and investment dealers, and for professionals who work in a securities-broker or dealer setting. The program consists of a pre-course on-line module and in-class technical lectures with hands-on work sessions delivered by brokerage industry experts. The course provides participants with an intermediate level of knowledge of the Canadian securities industry and the operations and function of brokers and investment dealers, including regulatory requirements. |
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 | | An Introduction to the 'Risk IT' Framework | | Risk is an important management concern. Boards pay attention. In theory, risk should be important everywhere in organizations. Risk IT is an excellent risk framework for use in IT. Alas, IT risk management practice often doesnt follow this, or any, best practice. This presentation introduces Risk IT and discusses the gap between theory and practice. |
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 | | Auditing End User Controls | | Controls over end user computing tools continue to be a topic of discussion as organizations realize the extent to which they are relying on these "non-IT managed" tools for financial and operational activities. Organizations continue to struggle with appropriately identifying end user computing tools requiring controls and implementing controls for them. This has posed a challenge to auditors, internal and external, in being able to effectively and efficiently audit end to end processes and specific high risk processes, which make use of end user computing tools. The session discusses best practices related to end user computing controls and how to overcome challenges faced in auditing end user controls. |
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 | | Auditing Wireless Networks – How Vulnerable Are You? | | Do you really want to wait for a breach of security to discover just how vulnerable your wireless network is? With the global explosion of wireless technology, it is even more crucial to protect the integrity of your organizations information from unauthorized access. But, how do you know what the right controls are? How can you be sure that you have controls that can provide assurance that your network is as secure as possible and still allow for the unobstructed flow of information? In this session you can explore developments in IT auditing that will allow you to answer these questions and address some of the major emerging risks in managing wireless networks. |
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| | Certification, Internal Controls & the Move to IFRS | | IFRS will have a significant impact on many aspects of your business including the control environment, internal control over financial reporting, and CEO/CFO Certification of Disclosure in Issuers’ Annual and Interim Filings. This session will help you address these critical issues related to your IFRS transition. |
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| | Digital Analysis Tools | | Digital analysis means different things to different people. The appropriate level of audit automation is also different from company to company, depending on a number of factors such as size and culture. These factors impact the appropriate type of digital analysis to put in place and the tools to utilize. This session describes the scope and range of digital analysis, the available tools and how they are used, and the future direction of digital analysis tools. |
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| | Email Confidentiality, Integrity & Retention Requirements | This interactive session provides participants with an overall understanding and answers questions regarding e-mail confidentiality, integrity and retention requirements including: - What is Information Security and why is messaging confidentiality and integrity important?
- Overview of Public and Symmetrical message encryption technologies used to ensure that message confidentiality and integrity are maintained
- Auditing messaging systems (MS Exchange, Domino)
- WebTrust and Public Key Infrastructure (PKI) audits
- Typical messaging system audit exposures
- Messaging retention requirements and the growing need to maintain evidence for court
- Beyond email: a look at Web 2.0 and Instant Messaging confidentiality, integrity and retention needs
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| | IT Outsourcing and the Challenge for Management Control | The rise of IT Outsourcing has increased the potential for corporate data loss, requiring organizations to address how best to manage their information assets. This session reviews the key issues for information asset protection relating to IT Outsourcing and how best to manage them by: - Correctly identifying and classifying information assets
- Assessing the impacts of corporate governance and other industry requirements
- Determining sources of Assurance (i.e. Internal or External Audit)
- Value of Assurance Reports from an Outsourcer and User Perspective
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| | Risk Oversight: How are Audit Committees Discharging this Fundamental Responsibility? | | The role of the Board with regard to risk oversight is increasingly challenging, and Boards are wrestling with which Board committee has the required expertise to provide oversight on particular risks. Some organizations involve the entire Board on risk oversight, some delegate different risks to different committees, and some have chosen to have a separate risk oversight committee. Learn from experienced Audit committee members how different organizations are handling this responsibility, and in particular, what areas of risk oversight the Audit Committee is assuming, and which areas are being delegated to other committees. |
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 | | Safe Spreadsheets and Good End-User Computing Practices | | Good end-user computing practices can help companies harness the power of low-cost and flexible tools while managing the risks of significant errors. The widespread corporate use of spreadsheets has increased recently with the blend of aging applications and pressing business requirements (eg, IFRS conversion). This session provides guidelines to effectively develop safe spreadsheets and end-user computing tools so that the risk of significant errors to companies’ operations and financial reporting is minimized. |
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 | | SOX 404 – Transformation from Prescriptive to Principle & Risk Based Approach | | With the evolution of SOX 404 legislation there has been a definitive migration from a prescribed approach for management certification to one based on key principles and risks unique to your organization. Increased emphasis on managements judgment has provided an opportunity to focus attention on what matters most while still adhering to 404 legislation. Proper understanding and discernment, valid and living risk assessments and the implementation of sustainable processes/ approaches for living with 404 are predominant factors for success. This session considers these concepts in further depth while exploring current trends and possible future directions. |
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 | | Technology Risk Assessment – Avoiding Crisis | | Identity theft, regulatory impairment, inappropriate release of private information, internal sabotage, and a host of other conditions now motivate companies to gain control of a volatile range of threat and risk conditions. The trend is clear: in both courts of law and public opinion, companies will increasingly rely on technology risk assessments to better defend the enterprise against emerging threats – threats from hackers, saboteurs, accidental disclosures and automated identity theft. The strongest motivating factor for assessing technology risk across the enterprise is preventive risk management. Companies now understand that preventing a crisis can be far less costly than recovering from one. Almost as important as prevention, the research indicates companies are responding to regulatory compliance requirements. In an era when identity theft continues to rise and the impact to the target organization can be devastating, and when government privacy statutes mandate complex compliance, preventive risk management is crucial to defending both the enterprise and the brand. This session explores one companys experiences in this area. |
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 | | The Rising Risk of Mobile Technology | | Mobile data is often ignored or paid little attention, resulting in unprecedented loss of devices containing corporate data and personal and private information. This session focuses on delivering a clear understanding of the risks involved and provides the high level tasks needed to reduce or eliminate those risks. One of the immediate initiatives involves knowing what you have and the session explores the key tasks involved in this crucial step. It then moves on to examine the key risks, including an exploration of what the future may bring. An examination of the tasks, methods and tools available to properly govern this critical aspect of technology will conclude the session. |
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 | | Web Vulnerabilities | | This session covers the most current web vulnerabilities affecting corporate networks today. Leveraging the SANS Top 20, the session also focuses in on: the most current issues affecting business today, with a specific focus on the most common application, network, and web vulnerabilities observed in the wild today; how the two most common web attacks are exploited, SQL injection and cross-site scripting; why so many web applications are being created with vulnerabilities right out of the gate; methods to mitigate some common mistakes in web development; real-world issues facing business as a result of these vulnerabilities, plans of attack and preventative maintenance with a specific focus on whitelisting – one of the most effective and over-looked tools in our security arsenal today. |
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| | Why Should Auditors Care About Privacy Management Controls? | | Learn about the value of Privacy Management Controls and how audit can play a key role in identifying privacy risks. Experience has shown that organizations, regardless of size and mandate, do need to manage privacy breach risks like any other business risks. In todays digital economy, organizations find that personal information about their customers, employees and partners are more susceptible to a wide range of privacy breaches with potentially significant business implications. This session explores these issues and how to identify privacy breach risks and implications. |
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SECTEUR PUBLIC |
| | 2011 Financial Reporting and Accounting Conference | | The CICA Financial Reporting and Accounting Conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. Extensive coverage of the latest developments in both IFRSs and Accounting Standards for Private Enterprises will be delivered by prominent Canadian, US, and international speakers. |
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| | 2013 Public Sector Financial Reporting and Accounting Course | (en anglais seulement)
September 9-11, 2013
Sheraton Ottawa Hotel, Ottawa, ON
This two-and-one-half day course focuses on the practical application of PSAB standards in real-life government situations. Each module consists of a technical lecture followed by either case studies or short exercises and an opportunity for smaller group discussions. Case studies are designed to illustrate the application of concepts and information learned in the lecture. This course allows flexible attendance – refer to the topics and tuition sections below. |
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| | CICA Public Sector Accounting Handbook (PSACC) | | (aussi disponible en français) | The CICA Public Sector Accounting Handbook provides you with all the information you need on accounting and assurance as it relates to the public sector. It contains the accounting standards for federal, provincial, territorial and local governments and government organizations.
Available in Loose Leaf, DVD, Internet and Download formats |
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| | Manuel de comptabilité de l'ICCA pour le secteur public (SPCOM) | | (also available in English) | Le Manuel de comptabilité de l’ICCA pour le secteur public fournit tous les renseignements pertinents sur la comptabilité et la certification dans le secteur public. Il contient les normes comptables applicables aux gouvernements fédéral, provinciaux et territoriaux, ainsi qu’aux Administrations locales et aux organismes publics.
Offert en volume à feuilles mobiles, et en formats DVD, Internet et téléchargement. |
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| | Who's Using Which Standards? | | Public companies are transitioning to IFRS, private companies are generally transitioning to ASPE and governments continue to apply Public Sector Accounting Standards. Most other government organizations and all not-for-profit organizations are also required to adopt a new financial reporting framework in the next few years. This session discusses the various types of organizations, the financial reporting framework options available, the timing of the changes and the challenges in determining which framework is most appropriate when there is an option. The session also provides insight into the anticipated differences in accounting policies on transition, other than IFRS. |
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NORMES COMPTABLES POUR LES ENTREPRISES À CAPITAL FERMÉ (NCECF) |
| | 2011 Business and Industry Conference | | November 29-30, 2011, Toronto, ON
The successful senior financial officer in today’s Canadian corporation depends on a combination of technical expertise, soft skills, strategic finesse, and professional judgment. This two-day event offered a comprehensive blend of sessions that address the most relevant and current topics with insight on what’s coming next. Join your peers from other Canadian companies to discuss common challenges, explore parallel opportunities, and build your professional network. |
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 | | ASPE: What Did You Miss? | | As our private clients move from pre-changeover GAAP to ASPE, we have all run into some unexpected difficulties and questions about application of the new framework. This session discusses some of the practical intricacies of adopting ASPE such as off-market rate loans, disclosure of fair value bumps and financing and transaction costs. |
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 | | Guide sur les normes comptables pour les entreprises à capital fermé (NCECF) | | (also available in English) | Le Guide sur les Normes comptables pour les entreprises à capital fermé (NCECF) est spécialement conçu pour vous aider à approfondir votre connaissance et votre compréhension des dispositions de la Partie ll du Manuel de l’ICCA – Comptabilité. Il sera publié en plusieurs volets de manière échelonnée, le premier visant à donner aux professionnels financiers des indications sur l’application des normes aux regroupements d’entreprises, à la réévaluation intégrale des actifs et des passifs, aux états financiers consolidés, aux filiales, et aux placements. |
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 | | Guide to Accounting Standards for Private Enterprises | | (aussi disponible en français) | | A comprehensive guide to the application of the new accounting standards that were developed specifically for private Canadian enterprises, the Guide to Accounting Standards for Private Enterprises will help to improve your knowledge and understanding of the requirements in Part II of the CICA Handbook – Accounting. Using illustrative examples, charts and diagrams, this first release of the Guide covers business combinations, subsidiaries, consolidated financial statements, non-controlling interests, comprehensive revaluation of assets and liabilities, and investments. |
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NORMES INTERNATIONALES D’INFORMATION FINANCIÈRE |
| | 2011 Business and Industry Conference | | November 29-30, 2011, Toronto, ON
The successful senior financial officer in today’s Canadian corporation depends on a combination of technical expertise, soft skills, strategic finesse, and professional judgment. This two-day event offered a comprehensive blend of sessions that address the most relevant and current topics with insight on what’s coming next. Join your peers from other Canadian companies to discuss common challenges, explore parallel opportunities, and build your professional network. |
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| | 2011 Financial Reporting and Accounting Conference | | The CICA Financial Reporting and Accounting Conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. Extensive coverage of the latest developments in both IFRSs and Accounting Standards for Private Enterprises will be delivered by prominent Canadian, US, and international speakers. |
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| 2012 - Accounting Changes for Lessees and Lease Analysis Tool - Are You Ready? | | Audio synchronized to PowerPoint presentation: 15 slides, length 00:48:21.
This session reviews the upcoming proposed lease accounting changes, which are expected to require that all leases be recorded on the balance sheet. The session discusses what the proposals could mean for business and demonstrates a lease analysis tool designed to assist participants in preparing for and implementing these proposals. |
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 | | 2012 Financial Reporting Conference for the Mining Industry | (en anglais seulement)
December 5-6, 2012
The Hilton Toronto Hotel, Toronto, ON
The adoption of IFRS created some unique challenges for the Canadian mining industry including uncertainty for mining companies on how to interpret and apply the new standards and concerns of diversity in practice across the industry. This conference provided technical updates for all the key standards impacting the industry and lessons learned to date, along with sessions addressing broader areas of interest and concern to financial professionals in this industry. |
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 | | 2012 Financial Reporting Conference for the Oil and Gas Industry | June 6-7, 2012, Calgary, AB
The adoption of IFRS created some unique challenges for the Canadian oil and gas industry and created uncertainty for oil and gas companies on how to interpret and apply the new standards, along with concerns of diversity in practice across the industry. This industry-drive conference provides technical updates for all the key standards impacting the industry and lessons learned to date, along with sessions addressing broader areas of interest and concern for financial professionals in this industry. |
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 | | 2013 Financial Reporting Conference for the Mining Industry | (en anglais seulement)
December 2-3, 2013
Trump International Hotel & Tower, Toronto, ON
The Canadian mining industry faced some unique challenges in adopting IFRSs and the challenges continue with the newly issued IFRSs effective January 1, 2013. How are the standards interpreted and applied by mining companies and how can the industry ensure consistency of practice among the companies? This conference will provide technical updates and lessons learned to date for all the key standards impacting the industry, along with sessions addressing broader areas of interest and concern for financial professionals in or serving this industry. It also provides a unique networking opportunity to discuss issues and challenges with colleagues in your industry. |
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| | 2013 Financial Reporting Conference for the Oil and Gas Industry | (en anglais seulement)
June 5-6, 2013 The Metropolitan Conference Centre, Calgary, AB
OR attend this event as a virtual conference*
The adoption of IFRS created some unique challenges for the Canadian oil and gas industry and created uncertainty for oil and gas companies on how to interpret and apply the new standards, along with concerns of diversity in practice across the industry. This industry-driven conference will provide technical updates for all the key standards impacting the industry and lessons learned to date, along with sessions addressing broader areas of interest and concern for financial professionals in this industry. This conference will also provide a unique opportunity to discuss the issues and challenges you face with colleagues and peers from across the country. |
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 | | 2013 IFRS Immersion 1 Course (core topics) | (en anglais seulement)
June 3-6, 2013
Metro Toronto Convention Centre, Toronto, ON
This highly acclaimed four-day course provides comprehensive coverage of several of the core IFRS standards. The program includes in-class technical lectures followed immediately by a smaller facilitated workshop that uses practical case studies to apply the information covered in the lecture. Receive a "Certificate of Completion" demonstrating completion of four days of intense IFRS Training. |
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 | | 2013 IFRS Immersion 2 Course (Specialized Topics) (No prerequisites) | (en anglais seulement)
August 12-15, 2013 Registration Now Open!
The Westin Nova Scotian
Halifax, NS
December, 2013
Downtown Toronto, ON
NEWLY DESIGNED! NEW FLEXIBLE FORMAT FOR 2013
This course provides comprehensive coverage of several important IFRS standards relating to specialized topics. Each module consists of an in-class lecture followed by discussions of case studies led by experienced facilitators.
New for 2013, this course is offered on a modular basis, with eight modules over four days. Complete the Course at your own pace. Register for four days or take only what you need right now. Focus your time and money on addressing specific challenges you and your clients are facing in an ever-changing business environment.
Once all eight modules are completed, you will receive a special “Certificate of Completion” demonstrating your commitment in comprehensive and specialized IFRS Training. |
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| | 2013 In-Depth Brokers and Investment Dealers Course | (en anglais seulement)
September 25-27, 2013
St. Andrew’s Club & Conference Centre, Toronto, ON
This top-rated course is considered the definitive training program for professionals providing audit, assurance and other services to brokers and investment dealers, and for professionals who work in a securities-broker or dealer setting. The program consists of a pre-course on-line module and in-class technical lectures with hands-on work sessions delivered by brokerage industry experts. The course provides participants with an intermediate level of knowledge of the Canadian securities industry and the operations and function of brokers and investment dealers, including regulatory requirements. |
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| | AcSB Update |
Canadian GAAP has changed with the adoption of IFRSs, and Accounting Standards for Private Enterprises (ASPE). As well, significant changes have been made in the not-for-profit arena. This session provides an overview of the current priorities and activities of the Accounting Standards Board. |
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 | | ASPE Technical Update - Overview of Top 10 Standards and Issues | | Garry Cook discusses the following "top 10" topics relating to ASPE: key issues on first-time adoption; key exemptions; restrictions on retrospective adoption; fair value issues; share based payments; presentations and materiality on first-time adoption; marketable securities; key policy choices; key disclosures; consolidated and non-consolidated financial statements. |
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 | | Farm-In/Farm-Out Case Study | | The year 2011 had considerable farm-in / farm-out activity on developed and producing ("D&P") properties on their own and as part of larger transactions also involving exploration and evaluation assets. This case study session works through an example of farm-ins and outs in the D&P phase and the treatments adopted by Canadian companies, and also briefly touches on alternative treatments adopted in the E&E phase. |
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 | | Financial Statement Users - A Panel Discussion | | Financial statement users are a diverse group with many varied needs with respect to financial reporting. In this session, three financial statement user groups – an analyst, banker and audit committee member – discuss their needs with respect to financial reporting, as well as highlighting their issues and concerns with the current disclosures that companies are providing. |
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| | IFRS – Walking the Tightrope between Canadian Guidance and Interpretation – How Far Can We Go? | | Preparing financial statements in accordance with IFRS poses interesting challenges for Canadian adopters, particularly in the early years. Canadian standards setters are determined not to provide application guidance that could be misconstrued as providing a uniquely Canadian interpretation of the standards. At the same time, preparers are looking for a compass to guide them through the process of applying professional judgment in an unfamiliar standards environment. Join this panel of Canadian experts in a discussion of the dilemma of answering the call for application support without undermining the fundamental goal of establishing a globally recognized language of accounting. |
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| | IFRS and the New World of Fair Value Measurement | | A widely held view is that IFRS contain many more requirements to perform fair value measurements than did pre-changeover Canadian GAAP. This session identifies the various instances in which IFRS require or permit fair value measurements. It also discusses the requirements of new IFRS 13 Fair Value Measurement. Hear what a panel of experts (financial statement preparer, auditor and professional valuator) has to say about the implications of this new standard. |
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| IFRS Implementation Issues | | This session discusses the practical issues of IFRS implementation from the perspective of the regulator, the advisor and, perhaps most importantly, the preparer. |
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| | IFRS Reporting Issues for SEC Registrants | | Eric Spiekman discusses the emerging financial reporting issues relating to SEC rules and regulations, including financial statement requirements for registration statements, the use of private entity GAAP for certain financial statements and reporting issues related to continuous disclosure obligations. He also provides an update on SEC developments regarding the adoption of IFRS and the implications those developments have on Canadian Companies. |
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 | | IFRS Technical Update - Leases | | Accounting for leases can be complex and can have a significant impact on an organisation's financial statements. The IASB has proposed a number of fundamental changes to lease accounting that, if incorporated into a final standard, would have significant and far-reaching financial reporting implications for organizations. This session investigates the proposed changes and demonstrates the impact of these changes through the use of worked examples. |
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| | IFRS Technical Update – Joint Arrangements and Consolidations | | In May of 2011, the IASB issued two long-awaited standards - IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements. This session outlines the requirements of these new standards, intended in part to tighten up the accounting for off-balance sheet activities. Learn the effect of the new requirements on Canadian reporting entities, including the industries most likely to be affected. Also hear about the merits of early adoption of the changes. |
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| | IFRS Technical Update – Revenue Recognition and Post Employment Benefits | | The IASB has published an amendment to IAS 19, 'Employee Benefits', which makes significant changes to the recognition and measurement of defined benefit pension expense and termination benefits, and to the disclosures for all employee benefits. The changes could significantly change a number of performance indicators and might also significantly increase the volume of disclosures.
For many years the IASB and FASB have been working on a new revenue recognition model to replace existing guidance. An Exposure Draft was issued in 2010 and a re-Exposed Draft is expected in August/September as there are still many areas being debated in the proposed revenue recognition model. This portion of the session provides an overview of the proposed changes and their impact on key industries. |
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| | IFRS War Stories 1 – Lessons Learned From the Trenches | | As we go through the IFRS transition in Canada we all want to share our experiences so that our fellow comrades can learn from those that have gone before. Hear war stories from people who have been in the IFRS conversion trenches and survived. Panelists share their experiences of what worked well during their IFRS conversion process and what did not. Members of the panel are from companies that did not have large conversion teams but instead converted with existing staff and advisors. |
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 | | Impairment - A Discussion of the Key Issues | | 2012 Financial Reporting Conference for the Oil and Gas Industry, June 6-7, 2012, Calgary, AB
A panel of industry representatives discusses the key decisions that have been made, and will continue to be made, regarding impairments. Topics include CGU groupings, decommissioning costs, discount rates, and other matters. |
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 | | Joint Arrangements - Impact of IFRS 11 | | IFRS 11 comes into effect January 1, 2013. This session discusses the impact this new standard will have on purchase and sale of working interest, and creation of Joint Arrangements, as well provides the facts and circumstances referred to in IFRS 11. |
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 | | Keeping Abreast of Changes to IFRSs | | This session outlines the recent significant changes made to IFRSs that will become effective in 2012 and 2013. It will also provide you with insights into the ever changing IASB agenda and an update on projects the IASB has underway to significantly amend its standards on Revenue Recognition, Leases and Hedges. |
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 | | Latest Updates | | Overview of other standards of interest including extended coverage of Leases, if Exposure Draft has been released. |
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 | | Message from the Chief Accountant of the Alberta Securities Commission | | With the conversion to IFRS, many issuers are choosing to incorporate additional measures into their financial statements. This session comments on the concerns that the ASC has with some of these measures and recent changes to CSA Staff Notice 52-306 Non-GAAP Financial Measures and Additional GAAP Measures. This session also includes a discussion of recent developments at the ASC and CSA. |
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| | New IFRSs for 2013 - FOUR Standards in TWO Days | – New for 2013!
(en anglais seulement)
June 10-11, 2013
CPA Canada Offices, Toronto, ON
November 18-19, 2013
CPA Canada Offices, Toronto, ON
This all-new course provides comprehensive knowledge of FOUR important IFRSs effective 1 January 2013. These four standards are complex, with potentially significant changes from your current practice. Get in-depth coverage of each through in-class lectures along with facilitated discussions of case studies to explore their practical application.
(No prerequisites required for this Course.)
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 | | Reserves & Resources - Understanding the Different Codes and their Impact on Financial Reporting | | This session discusses the technical reporting requirements under certain international reserves and resources standards including CRISCO and 43-101 and the related financial reporting considerations. It covers hot topics as well as recent and potential future developments related to reserve and resource reporting. It also highlights the key financial reporting considerations related to reserves and resources and their implications for areas such as impairment and depreciation. |
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| | Update from the Chief Accountant of Ontario Securities Commission | | This session addresses current accounting and reporting issues from the regulatory perspective, including insight into findings-to-date for IFRS reporting, and other issues impacting the Canadian regulatory reporting environment. Of particular interest to conference participants from private enterprises will be insight into current issues relating to business acquisition reporting. |
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| | Who's Using Which Standards? | | Public companies are transitioning to IFRS, private companies are generally transitioning to ASPE and governments continue to apply Public Sector Accounting Standards. Most other government organizations and all not-for-profit organizations are also required to adopt a new financial reporting framework in the next few years. This session discusses the various types of organizations, the financial reporting framework options available, the timing of the changes and the challenges in determining which framework is most appropriate when there is an option. The session also provides insight into the anticipated differences in accounting policies on transition, other than IFRS. |
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Fiscalité |
IMPÔT SUR LE REVENU |
 | | Série fiscale Plus | | (also available in English) | Un produit. Une facture. Une date de renouvellement.
Accédez facilement aux ouvrages de l'ICCA les plus appréciés en matière de fiscalité, et ce, à une fraction du prix. Une collection condensée de la législation, du matériel administratif et des commentaires ayant trait à l'impôt fédéral sur le revenu, à la TPS et la TVH, ainsi qu'aux taxes et impôts du Québec.
Les Séries fiscales de l'ICCA : un incontournable pour toute recherche en fiscalité. |
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 | | Tax Suite Premium | | (aussi disponible en français) | One package. One invoice. One renewal date.
Convenient access to CICA’s most popular tax titles. Save $1,220 when you buy Tax Suite Premium as opposed to ordering "à la carte" (CAs save $2,690). Take the guesswork out of what you need, and deal with one renewal date next year.
Includes in-depth coverage of legislation, administrative materials, and commentary for federal income tax, GST/HST and provincial taxes. Daily email news and Hot topics hand-picked by Ernst & Young tax professionals keep you up-to-date.
If you do tax research, you need CICA's Tax Suite Premium. |
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 | | 2005 Commodity Tax Symposium | | The 25th Anniversary of the CICA Commodity Tax Symposium. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. Since 1981 "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. |
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| | 2005 National Conference on Income Taxes | | The essential tax program for professional tax advisors in Canada. For all small to medium-sized tax practitioners in both public practice and industries like financial services, wealth management, mutual funds and life insurance who advise owner-managers and high net worth individuals and their businesses. |
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 | | 2006 Commodity Tax Symposium | | Since 1981, "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. |
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| | 2006 National Conference on Income Taxes | | The 2006 National Conference on Income Taxes was a tremendous professional development opportunity for practical tax information and knowledge — the logical choice for all practitioners serving owner-managed business, tracks covering personal, business, cross-border, international and wealth management issues and advanced topics for those who have a good general knowledge of the subject but want more in-depth knowledge and analysis. |
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 | | 2007 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and other Indirect Taxes; Senior Executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2007 National Conference on Income Taxes | | The National Conference on Income Taxes will focus on major tax issues that confront members in their practices and businesses: expand your practice proficiency in vital tax areas with practical strategies offered by some of Canadas leading tax experts; receive a comprehensive review and update on a variety of leading-edge tax strategies; gain a keen awareness of critical issues in current cases and major changes proposed for the future; and learn valuable tax planning techniques for maximizing tax-saving opportunities for yourself, your employer and your clients. This conference is for small to medium-size tax practitioners in public practice or industry such as financial services, wealth management, mutual funds and life insurance, who advise owner-managers and high net worth individuals and their businesses. |
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| | 2008 CICA Conference on Succession Planning | | Be ready to profit from the wave of business transition that is beginning in Canada. Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. Benefit from the knowledge, experience and insights of presenters who are experts in the area of succession planning including: tax issues; identification of successor or purchaser; realistic timelines; proper documentation; and communication and contingency plans. Spend two days with like minded practitioners, and youll walk away with valuable tools and proven techniques that will help you develop a strategy immediately to take advantage of the current marketplace and help your clients successfully transition their businesses. This two-day comprehensive conference is for chartered accountants and other professionals who provide services to family businesses. |
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 | | 2008 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2008 National Conference on Income Taxes | This event focuses on major tax issues that confront members in their practices and businesses: - expand your practice proficiency in vital tax areas with practical strategies offered by some of Canadas leading tax experts;
- receive a comprehensive review and update on a variety of leading-edge tax strategies;
- gain a keen awareness of critical issues in current cases and major changes proposed for the future; and
- learn valuable tax planning techniques for maximizing tax-saving opportunities for yourself, your employer and your clients.
This conference is for small to medium-size tax practitioners in public practice or industry such as financial services, wealth management, mutual funds and life insurance, who advise owner-managers and high net worth individuals and their businesses. |
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| | 2009 CICA Conference on Succession Planning | | Presented in cooperation with Sauder School of Business. Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. This two day conference provides a comprehensive overview of succession planning with plenary and concurrent sessions, as well as a panel discussion featuring family business owners who share their experiences and lessons learned. All sessions are delivered by experienced presenters who are experts in the area of succession planning. Come away with the knowledge and skills needed to lead the transition team for optimum results. |
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| | 2009 National Conference on Income Taxes | | Some of Canadas leading income tax experts presented technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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| | 2010 Financial Reporting and Accounting Conference | | This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. General and concurrent sessions will be delivered by prominent Canadian, US, and international speakers. |
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| | 2010 National Conference for Audit Committees | | The National Conference for Audit Committees featured keynote addresses, plenary sessions, and panel discussions – all delivered by experienced professionals from across the country. Sessions were designed to develop existing and future audit committee members with the focus on roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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| | 2010 National Conference for SME Advisors | | The National Conference for SME Advisors is a two-and-a-half day conference that delivers hands-on practical and proven tools to build a better SME practice and other businesses for your clients. This event is designed exclusively for chartered accountants – sole practitioners, and partners and managers in accounting firms who advise small and medium-sized businesses. |
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| | 2010 National Conference on Income Taxes | | The National Conference on Income Taxes is a two-day conference which features several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts will present technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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 | | 2010 Tax Update | | This session reviews the major tax changes that have occurred over the past year including a discussion of the Federal Budget and a discussion of some of the more significant CRA rulings and interpretations issued over the past 12 months. It also examines current changes and relevant issues in taxation that affect individuals and most businesses in the private sector. |
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| | 2011 Advanced Personal Financial Planning Conference | | November 7-8, 2011, Toronto, ON
CAs in traditional practices and in wealth management firms serve clients in a variety of important ways. This conference included technical sessions covering the latest and most relevant topics, while exploring strategies that will enable practitioners to provide superior client service. |
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| | 2011 Business and Industry Conference | | November 29-30, 2011, Toronto, ON
The successful senior financial officer in today’s Canadian corporation depends on a combination of technical expertise, soft skills, strategic finesse, and professional judgment. This two-day event offered a comprehensive blend of sessions that address the most relevant and current topics with insight on what’s coming next. Join your peers from other Canadian companies to discuss common challenges, explore parallel opportunities, and build your professional network. |
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 | | 2011 Commodity Tax Symposium | September 26-27, 2011, Ottawa, ON
The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. The conference is a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace. |
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 | | 2011 National Conference on Income Taxes | October 12-13, 2011, Toronto, Ontario
The National Conference on Income Taxes featured several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts presented technical sessions on topics in vital income tax areas that deliver proven practical strategies. |
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 | | 2012 Commodity Tax Symposium | October 1-2, 2012, Ottawa, ON
The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. The conference is a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace. |
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| 2012 National Conference on Income Tax | September 12-13, 2012, Toronto, ON
This two-day conference featured several tracks of concurrent and plenary sessions. Some of Canada’s leading income tax experts presented on the latest changes in tax legislation and administration and provide practical and relevant strategies to utilize in your practice or business. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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 | | 2013 Advanced Tax Issues for the Owner-Managed Business Course | (en anglais seulement)
November 2-6, 2013
Westin Whistler Resort and Spa, Whistler, BC
This course is designed for CAs and other tax professionals who work predominately with owner-managed businesses on estate planning, retirement and succession planning, or for those working in an industry setting who wish to expand their knowledge in this area. It offers an advanced format in which you can acquire innovative solutions to the most intricate financial situations that confront the business owner today. You will explore topics such as: Business Succession Planning; Owner-Manager Remuneration; Trusts; Post Mortem Tax Planning for Private Company Shares; and Life Insurance Planning. |
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 | | 2013 Corporate Reorganizations Course | (en anglais seulement)
November 9-13, 2013
Fairmont Tremblant, Mont Tremblant, QC
This course covers the most recent technical amendments, current issues, techniques and strategies in the area of corporate reorganizations. It explores methods for effecting corporate purchases, sales and restructuring, delving into the detailed technical tax rules and examining numerous tax planning opportunities. Some of the topics covered are: Paid-up Capital and Related Issues; Safe Income and 55(3)(a) Reorganizations; Butterfly Issues and Spin-Offs; Amalgamations and Wind-Up; and the “Bump”. |
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 | | 2013 Foundations in International Tax Course | (en anglais seulement)
November 16-20, 2013
Blue Mountain Resort, Collingwood, Ontario
Building on the concepts presented in the In-Depth Tax Course, this course explores the basic issues surrounding the taxation of foreign operations and effective planning strategies for minimizing tax for businesses that have expanded or are considering expanding outside of Canada. Some of the sessions covered include: Inbound Taxation (earned income, dividends, interest, rents and royalties); Outbound Taxation (foreign source income, credits, trusts, FIEs); Foreign Affiliate System and FAPI; Canada – U.S. Tax Treaty, Intro to Transfer Pricing; and Intro to U.S. Taxation. |
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| | 2013 In-Depth Tax Course – Part 3 | (en anglais seulement)
West - July 20-24, 2013
Whistler, BC
East - November 2-6, 2013
Blue Mountains, ON
This five-day, in-residence tax course provides the natural next step in training for professionals working full time in tax, who have completed the current CICA In-Depth Tax Course – Parts 1 & 2. Areas of study include: Stop Loss Rules; Amalgamations and Wind-Up Transactions, Section 55 – Butterfly Reorganizations; Foreign Affiliates; Financing Structures and Treaty Issues.
In-Depth Tax Course – Part 3 will be offered for the last time in the summer of 2014. |
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| | 2013 In-Depth Transfer Pricing Course – Part I (E-Learning) | (en anglais seulement)
Available Online Now
The CICA is proud to offer the brand new In-Depth Transfer Pricing Course - Part I (E-Learning), as Canada's premiere training course for transfer pricing professionals. This e-learning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.
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| | 2013 In-Depth Transfer Pricing Course – Part II (In-residence) | (en anglais seulement)
December 8-11, 2013
Niagara-on-the-Lake, ON
This four-day transfer pricing course is the first of its kind in Canada and will explore the critical transfer pricing issues and fundamental strategies that international businesses need to understand. A must-attend for dedicated transfer pricing professionals, advisors to and senior personnel of Canadian businesses with existing or planned foreign operations, as well as government personnel working in international tax. The in-residence format is a proven method of training that provides students with a chance to focus on the rigorous lectures, while working through practical case studies in small tutorial work groups. |
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 | | Allocution de l'ombudsman des contribuables | | Cette piste audio française a été enregistrée lors du Colloque national de 2010 pour les conseillers de PME, où des services de traduction simultanée vers le français étaient offerts. Dans son allocution d’ouverture, Paul Dubé décrit son mandat de premier ombudsman des contribuables du Canada. En plus d’expliquer comment il veille au respect des droits touchant les services prévus dans la Charte des droits du contribuable, M. Dubé relate certains problèmes qui lui ont été soumis, en décrivant la façon dont il les a réglés, et partage les enseignements qu’il en a tirés. |
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 | | Allowances, Reimbursements and Rebates | | With the various rates changes, harmonization, recaptured input tax credits and recent court cases, it is an excellent time for organizations to revisit the provisions related to the recovery of tax on allowances, reimbursements and rebates. How do the rules apply in today's environment? What is the distinction between reimbursements and allowances and the related tax implications? How are the CRA and other government authorities treating them on audit?
This session provides a practical analysis of the various allowances and reimbursements provisions and specific issues organizations are facing today with respect to the recovery of tax. |
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 | | Attribution Rules | | This session entails a discussion of specific attribution provisions, particularly those in S. 74.1 (1) – 74.4 (2). As well an examination of revocable trusts, indirect payments, transfer of rights to income and interest free or low interest loans completes the presentation. |
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| | Breakfast Session: Tax Oversight and the Audit Committee | | The Canada Revenue Agency and its counterparts around the world are intensifying their scrutiny of corporate governance as an indicator of tax compliance. Boards, CEOs and CFOs are expected to be more accountable for corporate tax planning strategies, and in some countries Audit Committees are taking on more responsibility for oversight of the corporate tax function. Companies will be risk rated by authorities, and rewarded or punished depending on their governance "report card." In this session, Ernst & Young tax professionals discuss the changing landscape, and how Audit Committees can play a key role in tax oversight. |
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 | | British Columbia's March Back to GST/PST | | Businesses and practitioners in B.C. and across Canada have been on the edge of their seat for the past several years, waiting and hoping for some clarity on the HST/GST/PST situation. With last year's election raising almost as many questions as it did answers, Canadians are desperately trying to find some stable ground.
With only months to go before the transition back to GST/PST is complete, join experts Janice Roper and Patrick Banham, as they help you navigate the obstacles and opportunities that this transition is creating. |
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 | | Buying Vacation Property in the US | With a strong Canadian dollar and a significant reduction in U.S. house prices, many Canadians are looking at the possibility of buying a vacation property in the United States. This session covers the following: - Brief overview of the US estate and gift tax system
- Brief overview of the US income tax rules of concern – FIRPTA withholding, rental income, etc.
- Best (and worst) methods of structuring for ownership of US vacation property by Canadians
- Methods for re-structuring US vacation property that is already owned by Canadians
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 | | Byrd & Chen’s Canadian Tax Principles – Professional Edition 2012 | Now available!
Turn to this easy-to-understand guide when you need straightforward answers to common personal, corporate or GST/HST tax questions. Written for the non-tax specialist, Canadian Tax Principles is a reliable source for identifying the key issues in a tax problem and giving you the information you need to solve them. |
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 | | Capital Gains Deduction Revisited | | This sessions discussion focuses on eligible property and the financial impact of using the capital gains deduction. There will be an overview of three tests; determination of small business corporation, the 24 month ownership test and the holding period asset test as well as looking at the barriers to being a QSBC. The session will finish with planning ideas. |
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 | | Case Law Update | | This session examines current court cases and some areas of current CRA audit scrutiny and assessing practices broken down by various topics, including: tax avoidance and the general anti-avoidance rule, waivers of arrears interest, director's liability, income vs. capital, deductibility of business expenses, allocation of purchase price, collection of tax debts, valuation issues, administration and enforcement, and international and cross-border issues. |
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 | | CICA Tax Practice Manual, Second Edition (TAXPRAC) | Newly revised second edition now available!
Minimize risk and maximize your tax practice effectiveness
Refocused to address risk management issues faced by tax practices, CICA Tax Practice Manual is the essential guide to building and maintaining a successful tax practice in Canada today. Its 22 comprehensive chapters provide expert guidance and time-saving practice aids — helping you to minimize risk, maximize productivity, and elevate your bottom line. |
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 | | Closing the Loopholes – 2011 Anti-Avoidance Measures | | The 2011 Federal Budget contains a number of proposals that relate to avoidance issues or perceived abuses. This session provides a discussion and analysis of the anti-avoidance proposals introduced in 2011, including the tax on split income for capital gains, new RRSP anti-avoidance rules, rules that no longer apply the allow the deferral of corporate income tax where corporations are members of partnerships, and the extension of certain stop-loss rules. |
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 | | Cloud Computing: Indirect Tax Implications | | Learn about the groundbreaking implications of Cloud Computing and indirect taxation from Mark Worrall. Mark will introduce this revolutionary topic and help you understand what this new technology means to you and your businesses, while tackling the tough questions on how it impacts your sales tax systems. |
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 | | Collection APFF | | La Collection APFF comprend tous les textes édités par l’APFF depuis le 1er janvier 1991 que ce soit en matière d’impôt sur le revenu, de taxes indirectes, de planification financière, de retraite ou de succession. La collection comprend notamment les textes des congrès annuels, des colloques, des symposiums, de la Revue de planification fiscale et financière, du magazine Stratège et des analyses des budgets. |
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 | | Collection sur l'impôt fédéral (CIF Lite) | | (also available in English) | La source la plus à jour offerte au Canada pour les documents de référence en matière d'impôt sur le revenu fédéral, CIF Lite comprend la Loi de l'impôt sur le revenu et les autres lois applicables, le matériel administratif, la jurisprudence, des commentaires et analyses ainsi que beaucoup d'autres ressources utiles. |
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 | | Collection sur l'impôt fédéral (CIF Platine) | | (also available in English) | La Collection sur l'impôt fédéral CIF Platine donne accès à tous les documents de référence compris dans la Collection sur l'impôt fédéral CIF Plus, en plus des commentaires et des analyses approfondis tirés du Ernst & Young's Complete Guide to Income Tax, du Guide d'Ernst & Young sur la recherche et la rédaction en fiscalité et de son document Accounting for Income Taxes. Cette collection essentielle comprend la jurisprudence, des commentaires de tiers, les décisions, formulaires et publications de l'ARC, des notes explicatives et des lettres de confort du ministère des Finances et la législation (y compris les règlements et dispositions connexes). Elle donne également accès aux bulletins Questionsfiscales@EY et Commodity Tax News. Cette collection est comprise dans la trousse Série fiscale Plus (rabais intéressant). |
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 | | Collection sur l'impôt fédéral (CIF Plus) | | (also available in English) | La source la plus à jour offerte au Canada pour les documents de référence en matière d'impôt sur le revenu fédéral, CIF Plus comprend la Loi de l'impôt sur le revenu et les autres lois applicables, le matériel administratif, la jurisprudence, des commentaires et analyses, les décisions en impôt de l'ARC, des formulaires remplissables en format Word ainsi que beaucoup d'autres ressources utiles. |
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 | | Commodity Tax Case Law Update Featuring Legal and Justice Perpectives | | This session informs Symposium participants of recent important developments in commodity tax jurisprudence, including on-going appeals to monitor, and to highlight the practical significance and possible application of the new case law. You will gain a better understanding of important new, affirmed and pending commodity tax jurisprudence on fundamental issues, and of how those decisions are likely to be relevant in various practical circumstances. |
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 | | Corporate Tax Update and Owner Manager Remuneration Planning | | This session gives an update on corporate tax rates and integration, the provincial and federal small business deduction and the effect of GRIP on bonusing down decisions. Other considerations in determining whether to bonus or not is discussed. The timing of cash flow and impact on installments, alternatives like the reasonableness of inter-corporate management fees, the buildup of cash and the effect on QSBC status, eligible dividends and refund of RDTOH and capital loss carry backs are highlighted. Finally changes in CCA rates and the increase the SRED expenditure limit completes the discussion. Owner-manager remuneration issues like dividends versus salary, eligible dividend rules and other issues like dividends not creating RRSP room and reducing other payroll taxes are highlighted in this session. Various recent technical interpretations on private health services plans and several planning points around the use of private services businesses round out the presentation. |
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 | | Cross Border Compliance Traps | | More and more of our clients are looking to the US for opportunities to expand their business. Whether that is through greater focus on selling to US customers or actually setting up a manufacturing plant in the US, there are compliance issues that need to be addressed. With heightened security at the border, more communication between agencies and heightened enforcement activity by the feds and the states, the days of "waiting until they find me" should be over. This session looks at the federal compliance requirements for Canadian companies doing business in the US as well as highlights some of the significant state tax issues currently being encountered. |
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 | | Cross Border Issues – Doing Business in the US | | This session explores the benefits of professional incorporation including tax deferral, income splitting, the potential for use of capital gains exemption, the ability to pay down business debt quicker with lower tax rates, who can own shares and the various provincial rules by profession. |
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 | | Cross-border US Compliance Issues | | This session reviews some of the rules and obligations incurred when non-resident individuals and business earn income or carry on business in Canada. Among the concepts examined will be permanent establishment, domestic and treaty rules, and other implications of cross-border commercial activity. |
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 | | De Minimis Financial Institutions: Are You Caught in the Trap? | | Are you caught in the "trap" and not even aware of it? This paper discusses the criteria that must be met to be a financial institution, and the numerous implications if you are. Many businesses can fall into the rules under these paragraphs without realizing it and where a person is caught by the "trap" they will be required to begin claiming ITCs on all acquisitions based on the percentage of use in that persons GST/HST taxable activities. In addition, many other issues can also arise from being caught in the "trap," and is discussed throughout this session. |
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 | | Dealing with a Client on the Wrong Side of the Law | | Many tax matters involve both civil and criminal exposure for clients, which can intimidate practitioners. This paper and presentation includes a review of the commonly encountered quasi-criminal provisions in the ETA, ITA and Customs Act, including: failure to file a return, making false or deceptive statements, and tax evasion. The discussion will then turn to issues commonly faced by accountants in these situations, including the difference between "intentional" acts, and being "willfully blind" to tax non-compliance, issues surrounding "privileged" documents and communications, governmental "searches and seizures", and the choice a client ultimately has in providing full, limited or no information to governmental authorities in these situations. |
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 | | Débat dexperts sur l'impot' | | Des services de traduction simultanée vers le français seront offerts. Cette séance aborde plusieurs questions de fiscalité pertinentes tant pour les entreprises ayant une obligation d’information du public que pour les entreprises à capital fermé, telles que les dépôts, les ajustements d’ouverture, les incidences de la conversion aux IFRS et les prix de transfert. |
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 | | Does That Include Tax? | | The reality is, to remain competitive in today's economy, providing both business and retail customers with rebates, volume rebates or other incentives, is a fact of life. Charge backs and fees to suppliers who have not met time or other commitments are increasingly the norm, as are incentives (coupons) geared towards end consumers via social media and the Internet.
This session will provide a detailed review of the Canadian commodity tax implications related to these adjustments, payments/charges between suppliers and customers, including end consumers such as incentives, promotion allowances, rebates, and other miscellaneous charges from customers to suppliers.
The session will help you identify and manage the commodity tax issues related to these types of transactions within your organization. |
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 | | Doing Business in Canada: An Update on Cross-Border Corporate and Personal Tax Compliance | | Tax compliance for non-residents performing services in Canada continues to evolve. The CRA has recently updated their process for Regulation 102 personal tax withholding waiver applications, including the issuance of a new form applicable to certain treaty-based relief situations. In addition, the expanded permanent establishment (PE) rules introduced with the Fifth Protocol to the Canada-US Income Tax Treaty have been in place for more than a year now, allowing for some practical experience to surface. Companies with employees travelling to Canada should be mindful of the current state of cross-border tax compliance in order to effectively manage their business.
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 | | Domestic Inter-vivos Family Trusts – Fundamentals of Establishing and Using Them | | Canada Revenue Agency ("CRA") has recently announced that some of the Tax Services Offices ("TSO") in Mississauga, Hamilton Kitchener, London and Windsor are undertaking a special project to audit domestic inter-vivos trusts and that this initiative will most likely spread to other TSOs. In anticipation of the CRA initiative, this session looks at the proper elements required to establish a bona fide domestic inter-vivos trust as well as the fundamentals to using these trusts. |
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 | | Energy Trading | | The objective of this session will be to explain the GST/HST, customs, excise and provincial tax consequences involved in the trading of Energy related products such as electricity, natural gas, and gasoline/fuel in Canada. Some of the technical topics that will be addressed are: domestic purchase and sales of energy, treatment of energy futures and derivatives, consignment, drop-shipment, customs, and taxes applicable to the buying and selling of electricity in Ontario.
When you leave this session, you will have a better understanding of how GST/HST, customs, excise and provincial taxes apply to supplies of Energy in Canada. |
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 | | Ernst & Young's Guide to Capital Cost Allowance, 2011 (4th) Edition | Discusses the capital cost allowance and eligible capital expenditure rules that determine the income tax treatment and classification of capital assets and outlays. Includes commentary, illustrative examples, descriptions of various CCA classes, and cross-references to legislation, case law, and administrative materials, as well as CCA lookup tables and relevant bulletins. |
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 | | Ernst & Young's Guide to Preparing 2012 Personal Tax Returns | Be smart with your tax preparation...
The guide busy tax professionals depend on for quick answers when preparing personal tax returns. Written by tax professionals for tax professionals, the guide combines clear, authoritative commentary with extensive cross-references to relevant CRA forms, guides, ICs, ITs, and other materials.
– knotia.ca Internet database includes four years of previous editions at no extra cost! New content now available.
– eBook available for purchase in PDF format (now available). |
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 | | Ernst & Young's Guide to Tax Research and Writing, 2012 (6th) Edition | Learn the tax research process, how laws are enacted, and how to communicate your findings to your clients. Written for accountants, lawyers, and other professionals in public practice, industry, education, and government with a basic familiarity with the concepts and principles of Canadian income tax. |
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 | | Executive Compensation Designed to Retain Key Employees | Staff retention has become a key issue for most employers and understanding what strategies are available and the income tax implications these strategies may have on the employee will be of great value to you as an advisor. This session covers some of the methods that private companies are using to compensate their executives and the tax implications of these strategies. This includes: - Salary/bonus planning for owner/managers
- Phantom stock option type plans
- Employee profit sharing plans
- Deferred profit sharing plans
- Retirement compensation arrangements
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 | | Fair Market Concepts in HST | | The Excise Tax Act contains requirements for the self-assessment of some builders of newly-constructed single-unit and multi-unit housing. When certain conditions are met, these builders are required to pay GST/HST based on the fair market value of the complex at the time of a triggering event. While this concept seems relatively simple, the application of these rules often leads to great uncertainty. Neither the CRA nor the courts have provided true guidance as every case seems to turn on its own facts. This session examines the issues faced by builders and will highlight certain principles to guide them in complying with their self-assessment obligations. |
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 | | Family Trust Guide, The | The Family Trust Guide is designed to introduce your clients to an important vehicle that can help them achieve their financial goals in both tax and estate planning — the family trust. |
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 | | Federal Income Tax Collection (FITAC Platinum) | | (aussi disponible en français) | | The essential federal income tax collection, FITAC Platinum combines all the reference materials included in FITAC Plus with the in-depth commentary and analysis of Ernst & Young’s Guide to Income Tax, Ernst & Young’s Guide to Tax Research and Writing, and Accounting for Income Taxes. Annotations include case law; commentary; CRA forms, publications and rulings; Finance explanatory notes and comfort letters; and legislation (including regulations and related provisions). Includes TaxMatters@EY and Commodity Tax News newsletters. Available as part of Tax Suite Premium package (substantial savings). |
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 | | Federal Income Tax Collection (FITAC Plus) | | (aussi disponible en français) | | Canada’s most up-to-date source of federal income tax reference materials, FITAC Plus includes the Income Tax Act and related legislation, administrative materials, case law, commentary and analysis (Canadian Tax Principles and Ernst & Young’s Guide to Preparing Personal Tax Returns), CRA rulings, fillable forms, Finance comfort letters and explanatory notes, tax rates and tools, tax treaties, and much more. Includes TaxMatters@EY and Commodity Tax News newsletters. |
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 | | GAAR – Update on Lipson and Aggressive Tax Planning | | This session reviews recent GAAR cases particularly Lipson as well as others that have had an impact shaping the GAAR situation. The second part of the session looks at the Quebec Aggressive Tax Planning Proposals and includes a brief discussion of the proposals and the similarities and differences to GAAR |
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 | | Get a Grip on U.S. Sales Taxes | | Scott will utilize his vast experience as a Partner in Grant Thornton's Houston office, to help Canadian businesses and practitioners understand the myriad of U.S. Sales and Use Tax obligations that are often triggered by entering (even temporarily) the U.S. He will discuss issues such as leasing of assets, expanding into the U.S., and what constitutes Nexus within a state. Furthermore, Scott will summarize the most recent changes to important legislation, and provide an update on relevant U.S. case law. |
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 | | GST Update for Income Tax Practitioners | | This session provides an update of items of interest to income tax practitioners, including legislative changes, court cases and CRA interpretations. Of particular interest, the discussion of the effects of harmonization in Ontario and now British Columbia, which come into effect July 1, 2010. |
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 | | Guide d'Ernst & Young sur la recherche scientifique et le développement expérimental, 2009 (2e édition) | | (also available in English) | | Les règles relatives à la RS&DE applicables aux demandes de crédit d'impôt à l'investissement et aux déductions du revenu sont élaborées et complexes, et leur application soulève des questions de droit et de fait, surtout lorsqu'il s'agit de déterminer si des activités de RS&DE ont été exercées et quelles dépenses donnent droit aux avantages fiscaux. Le présent guide décrit et explique les règles applicables en matière de RS&DE au Canada et renferme de nombreux renvois aux formulaires, politiques d'application et publications de l'ARC, ainsi qu'à la jurisprudence et à la législation. |
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 | | Hot Topics in HST/GST | | Join us for a perceptive discussion of the hottest topics in HST/GST over the past year!
This session will cover several topics, each aimed to give HST/GST professionals an up-to-date view of the indirect tax landscape and of key issues that may be top of mind for you, or your clients. |
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 | | Hot Topics in HST: Private Company Edition | | In this session, Cathy examines some of the most critical HST issues she and her colleagues have been dealing with over the past 12 months relating to private companies, and discusses their implications for your business and clients. |
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 | | Hot Topics in Tough Times | | This session addresses a variety of issues that arise as a result of falling asset values in a recession as well as planning that may be undertaken during a recession including the tax implications of declining share values, the tax value of stock options in a declining market environment, post mortem RRSP/ RRIF loss relief and income splitting and post mortem issues and declining values. |
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| | IFRS and Tax Reporting Implications – Is Your Tax Department Ready? | | International Financial Reporting Standards (IFRS) will have a dramatic effect on every aspect of the tax life cycle. Planning, provisions and compliance will all be affected significantly. Among the items that will affect the tax area are the impacts of various accounting policy changes that alter the determination of accounting income, the starting point for current and deferred tax expense. The retroactive adoption of comparative financial statements under IFRS will see cumulative adjustments to determine appropriate tax filing treatments. Differences between IAS 12 and the Canadian tax accounting standard may affect the determination of deferred income taxes. These factors and others will need to be addressed by the tax departments and functions in your organizations – will they be ready? |
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| | IFRS/Private Enterprise Standards Applied to Tax Reporting | | With the transition later this year to International Financial Reporting Standards and its private company counterpart, Private Enterprise Standards, require some specialized knowledge to implement. This session reviews what tax practitioners need to know about the new standards as applied to tax reporting. |
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 | | Impact of Recent SR&ED Changes and Practical Issues | | This insightful session will teach you about the latest changes to the SR&ED system and how they impact you and your clients going forward. Dave uses his vast experience in this area to walk you through common pitfalls of the claim process, and he also provides you with tips to help smooth out the process and how to identify and overcome potential issues and processing delays. |
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 | | Import Services – The Old and the New | | With the increasing trend to outsource functions offshore, Canadian organizations, need to understand their obligations under the "old" and "new" imported services rules. This session revisits the nuances of the technicalities and inequalities that exist with the treatment of services imported into Canada by Canadian entities from related and unrelated non-residents. The presentation reviews the imported services provisions (sections 217 and 217.1) and the interplay between them. The session covers key areas where organizations may be found to have overpaid GST/HST relative to the imported services rules, along with risk areas that need to be mitigated. |
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 | | Important Principles from Income Tax Cases Applied to Commodity Tax | | Income tax cases often establish important principles that apply to commodity tax issues and concerns. This session provides an analysis of several key income tax cases that are particularly important to commodity tax specialists. The presenters discuss why each case has been selected, their relevance to commodity tax specialists as well as the important principles emerging from the decisions. Special emphasis is placed on the practical implications of the jurisprudence. After this session, you will understand the main issues and practical implications of the key income tax cases. |
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 | | Indirect Resolutions: The Road Less Travelled | | Have an unresolved sales tax dispute with appeals? Hear from Jeffrey Love and Brandon Siegal (former Department of Justice, Crown Counsel) as they explore in a pragmatic and insightful manner the multiple roads to success using non-traditional dispute resolution available both inside and outside the Tax Court of Canada.
Topics will include judicial review of ministerial decisions or inaction, summary judgments, when and how to seek rectification or remission orders, and how to strategically use the Tax Court to resolve your appeals through pre-trial conferences, references under sections 310 and 311 of the Excise Tax Act and the use of the informal procedure for large GST appeals. |
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 | | Individual Pension Plans and Other Deferred Compensation Plans | | This session answers the questions what is an IPP and what are the advantages and disadvantages of an IPP as well as how to determine current and past service contributions. After looking at the definition of an owner-manager profile and who will benefit, the session will examine retirement options. |
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 | | Insolvency and Bankruptcy Issues | | For this session, the discussion includes definitions in the ITA s.248(1) and Bankruptcy and Insolvency Act, returns are filed under ss.150(3), roles of the trustee and requirements, discussion of s.160 requirements, explanation of what a bankruptcy is, types of insolvency proceedings and how a receiver can work with a client. |
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 | | Interaction Between GST and Income Tax | | The Excise Tax Act sets out the rules that apply to determine whether a supply is within the scope of GST. The Income Tax Act sets out similar rules to determine whether profits derived from a business activity are subject to income tax in Canada. Furthermore, there are many sections of the Excise Tax Act that refer to and are dependent upon provisions within the Income Tax Act. This session considers the statutory similarities and differences between the Excise Tax Act and Income Tax Act that determine whether supplies made or income produced are within the scope of the respective acts, and the practical application of these provisions taking into account case law and CRA administrative policy where appropriate. The session also highlights those sections of the Excise Tax Act that are dependent upon provisions within the Income Tax Act, and the practical implications that should be considered by tax practitioners and other tax professionals. Also considered are the rules that apply to determine whether an entity is resident in Canada, has a permanent establishment in Canada, or is carrying on business in Canada for both GST and Income Tax purposes. Discussion of applicable case law and CRA administrative policy in this area will highlight differences between GST and Income Tax. The session also considers the rules under each Act that determine whether entities are considered to be acting at arms length, are associated, related, or closely related, and the implications that stem from these determinations for the purposes of both GST and Income Tax. Furthermore, the session highlights other areas of the Excise Tax Act that interact with or are impacted by the Income Tax Act, such as capital property, ITC restrictions, taxable benefits, allowances and reimbursements, imported taxable supplies, and others. |
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 | | International Review – FIE/NRT Rules and the Fifth Canada-US Tax Treaty Protocol | | There have been significant changes in the international area that practitioners must be aware of. There will be a review of the foreign investment entity (FIE) and non-resident trust (NRT) rules since these are close to becoming law and they will surprisingly affect more clients than one might think. In addition, far-reaching changes have been proposed for the Canada-U.S. Tax Treaty that will have an impact on clients that have cross-border transactions. The session will include a discussion of some of the more significant proposed changes. |
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 | | Keynote Address by Canadas Taxpayers' Ombudsman' | | Paul outlines his mandate as Canadas first Taxpayers' Ombudsman. In tumultuous economic times, tax liabilities become increasingly burdensome and more difficult to satisfy. As well, Paul explains how he upholds the service rights contained in the Taxpayer Bill of Rights, and recounts some of the situations he encountered over his first year as Ombudsman and how they were resolved. |
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 | | Keynote Address: Taxpayers Ombudsman' | | In his keynote address, Paul Dubé will outline his mandate as Canadas first Taxpayers' Ombudsman. As well as explaining how he upholds the service rights contained in the Taxpayer Bill of Rights, Paul will recount some of the situations he has encountered since becoming Ombudsman, how these issues were resolved, and other insights he has gained during his tenure. |
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 | | Legal Issues in Estate Planning – Shareholder Agreements and Constructive Trusts | This session starts by dealing with a review of the important principles to Know in the current cases related to constructive trusts. While some of these cases may be Ontario cases, they have wide applicability in terms of the courts position on whether or not there is a trust and whether or not there is an effective transfer of ownership. After that, other issues to be discussed deals with: - New and current matters in wills
- Commentary on multiple wills
- New issues in shareholder agreements
- Common issues in shareholder agreements
- Letters of wishes
This session summarizes recent developments in the legal area, common pitfalls that exist and the latest planning opportunities. |
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 | | Loi de l'impôt sur le revenu fédérale d'Ernst & Young | | (also available in English) | Édité par les professionnels fiscaux pour les professionnels fiscaux. Couverture complète de la Loi de l’impôt sur le revenu du Canada et de son règlement.
Le livre électronique est à jour jusqu’au 31 janvier 2013. L’abonnement annuel au livre électronique est mis à jour jusqu’à quatre fois par année – comprendra le projet de loi C-48, la Loi de 2012 apportant des modifications techniques concernant l’impôt et les taxes. |
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 | | Looking South - Tips and Traps for Canadians buying US Real Property | | Many Canadians have or are looking to make real estate investments in the United States. For non-residents of the United States, owning US real property carries with it an exposure to US tax that Canadian investors may not be aware of. This session deals with the US income tax implications associated with holding US property, including taxes on sale, taxes that arise if the property is rented, and the tax issues that arise if the property is held at death. |
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 | | Mise à jour fiscale – été 2010 | | Des services de traduction simultanée vers le français seront offerts. Cette séance porte sur les modifications apportées ou proposées en matière de fiscalité au cours des douze derniers mois ainsi que les répercussions de ces changements sur les services-conseils que vous offrez à vos PME clientes. On y parle notamment du dernier budget fédéral et des affaires soumises aux tribunaux pouvant avoir des incidences importantes pour vos clients. |
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 | | Mise à jour fiscale 2010 | | Cette piste audio française a été enregistrée lors du Colloque national de l'ICCA sur les impôts 2010, où des services de traduction simultanée vers le français étaient offerts. Cette communication passe en revue les principaux changements fiscaux intervenus au cours de l’année qui vient de s’écouler et comprend notamment une analyse du budget fédéral et une analyse de certaines des décisions et interprétations de l’ARC les plus importantes publiées ces douze derniers mois. Sont également passées en revue les modifications et les questions fiscales actuelles qui touchent les particuliers et la plupart des entreprises du secteur privé. |
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 | | Notions de base pour la création et lutilisation de fiducies familiales entre vifs' | | Des services de traduction simultanée vers le français seront offerts. L’Agence du revenu du Canada (ARC) a annoncé dernièrement qu’une opération spéciale visant la vérification des fiducies canadiennes entre vifs était en cours dans certains bureaux des services fiscaux («BSF») de Mississauga, Hamilton, Kitchener, London, et Windsor et que cette initiative s’étendra très vraisemblablement à d’autres BSF. En prévision de cette opération de l’ARC, cette communication se penche sur les éléments nécessaires à la constitution d’une fiducie canadienne entre vifs authentique ainsi que sur les principes fondamentaux qui sous-tendent l’utilisation de ces fiducies. |
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 | | Overview of Succession Planning Tax Issues | | No succession plan can be formalized without planning for the payment of income taxes resulting from a change in business ownership. This session covers tax strategies that can be used to minimize income taxes on the disposition of Canadian Controlled Private Company shares to family members, employees or third parties. Such strategies includes methods to freeze share values and methods to utilize and multiply the life-time capital gains deduction. This session also reviews income tax deferral strategies on the disposition of shares. |
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 | | Overview of Three Current Hot Tax Topics for CFOs - Risks and Opportunities | | In this session, the following three current hot tax topics that CFOs need to consider will be discussed: Tax risk is becoming a big corporate issue that has found its way onto the agendas of senior executives and boards of directors. What is the current thinking around tax risk and how do you address it? Important Scientific Research and Experimental Development (SR&ED) program changes that will impact your organization's SR&ED claims; and Sales tax in Canada – some surprising facts and observations. |
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 | | Partnerships – The Forgotten Structure? | | When our clients look to us for advice on structuring their businesses, it seems we look exclusively to corporations. The partnership is rarely considered outside the area of professional practices and, with the broader ambit of professional corporations, seems to be declining in that area as well. Yet partnerships enjoy some unique legal and income tax characteristics that can sometimes create planning opportunities more difficult to achieve or even unavailable in a more traditional corporate structure. This session discusses some of the legal and tax issues which can make a partnership a superior choice for some business structures, and outline some planning strategies partnerships can be used to achieve. |
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 | | Personal Automobile Log, The | | (aussi disponible en français) | Updated to reflect the revised CRA Administrative Policy, The Personal Automobile Log is designed to help those who use either their own or a leased automobile for business purposes keep complete and accurate records to support their automobile expense claims.
Sold in multiples of 50. Prices displayed include shipping and handling. |
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 | | Planned Giving | | The charitable sector continues to focus on the area of planned giving. This is also an area that has become of more interest to individuals as more people decide that they and their families are provided for adequately and there is a desire to give back to the community. This session looks at a number of planned giving options for the owner-manager and reviews the impact of recent changes in the rules related to gifts of public company stock to a private foundation. |
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 | | Post Mortem Tax Planning | | An estate plan should be carefully considered during ones lifetime. A well-designed will considering family dynamics and income tax issues should be drafted and regularly updated, to facilitate orderly and tax-effective transfer of an individual's accumulated wealth to his desired beneficiaries. Unfortunately, for many of our clients, the operative word is "should". Only death and taxes are inevitable – proper planning is far from it! Our clients will ultimately pass away whether or not they have considered their estate plan, and many have not. How do we plan to minimize tax costs after death when proper planning was not undertaken previously? Are there opportunities we should be considering for deceased clients, even when they had a well-structured estate plan in place? This session discusses planning tips and opportunities which may enable the second certainty to be reduced when the first certainty occurs! |
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 | | Post-mortem Tax Planning | | The Income Tax Act contains special provisions unique to deceased taxpayers. This session provides an overview of the opportunities and pitfalls of some of these provisions as well as the practical considerations for filing terminal returns of deceased taxpayers. |
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 | | Preparing for CRA in Today's World | | Taxpayers are noticing an increased level of tax authority review and more aggressive assessments. The Canada Revenue Agency (CRA) and provincial tax authorities appears to be challenging more tax filing positions than in the past and are pushing more situations into reassessment.
This session provides an overview of some of the current tax practice risk areas and what it means for taxpayers; the CRA’s new approach to selecting files to audit; and ways taxpayers can manage their relationship with the CRA to achieve greater tax certainty. |
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 | | Professional Corporations | | This session appraises the advantages and disadvantages, from a tax perspective, of professional corporations including the opportunities for tax deferral, income splitting, capital gains exemption and IPPs. The types of structures to be developed and the use of professional corporations by various professional bodies (e.g. dentists, lawyers, etc.) will also be explored. A comparison of professional corporations amongst provinces and significant CRA rulings and relevant case Law will complete the session. |
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 | | Purchase and Sale of a Business – The New Restrictive Covenant Rules | | This session looks at selected tax issues that affect the purchase and sale of a business. The session specifically looks at the issues with respect to the application of the new restrictive covenant rules and their implication for both the vendor and purchaser. It also looks at other common tax issues that need to be addressed through the course of the completion of a transaction. |
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 | | QST Harmonization Panel | | Leading experts from public practice and industry will provide detailed insights into the latest announcements on QST Harmonization, and face-off against the biggest challenges facing its implementation and ongoing compliance.
This session will provide you with the practical understanding needed to help manage the changing landscape in Quebec while, minimizing the compliance risk to your business operations. |
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 | | Questionsfiscales@EY | | Questionsfiscales@EY est un bulletin mensuel qui présente un sommaire des nouveautés en fiscalité, de l’évolution jurisprudentielle, des publications et des présentations à venir. |
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 | | Recent Tax Issues Impacting the Owner-Managed Business | | This session reviews recent technical and administrative issues and developments that may impact the owner-managed business. This session examines various recent planning issues around the GRIP rules, personal service businesses, tax rate changes and more. It also reviews recent administrative developments and how owner-managers and their advisors can deal with these issues. |
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 | | Recent Topics in Estate Planning | | This session focuses on recent topics of interest for the practitioner who does estate planning assignments. The topics is illustrated by a series of mini-case studies designed to highlight to the practitioner important issues that they should be aware of. Some of the topics that the case studies illustrate includes: recent issues with post-mortem tax planning, the use of will substitutes, estate planning complications involving the Canadian resident who is a US citizen, charitable donations and the 2011 Budget changes, and indirect transfers and the estate freeze. |
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 | | Rectification and Other Remedies | | This session provides practitioners with an interesting arsenal of legal remedies to help them and their clients correct past oversights. Robert leverages his great experience from encounters with the CRA at various levels of court, including application for rectification orders before the Ontario Superior Court of Justice to provide the audience with awareness and comfort around the potential remedies available to taxpayers. |
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 | | Rectification and Voluntary Disclosure Issues | | In the first part of this session, the process of rectification is explained, answer whether CRA must be notified, what is involved in the rectification process, when is rectification available or not available and a discussion of specific case law and related insight and guidance is provided. The voluntary disclosure discussion addresses the fundamental parameters of the Voluntary Disclosure Program, provides statistical information about the number of disclosures made in recent years, explains how does a taxpayer and their advisors make a valid voluntary disclosure, how is the program administered by CRA, and includes other practical and related issues. |
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 | | Registre personnel des frais d’automobile | | (also available in English) | Disponible dès maintenant!
Le Registre personnel des frais d’automobile constitue un instrument de marketing efficace pour votre cabinet. Conçu à l’intention de vos clients qui utilisent une automobile à des fins d’affaires, ce carnet pratique leur permettra d’assurer un suivi quotidien des dépenses relatives à leur véhicule. Ils disposeront ainsi d’un registre complet et exact à l’appui des déductions fiscales qu’ils pourront demander à cet égard. |
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 | | Restrictive Covenant Rules – Tips and Traps | | This session provides an overview of the prevailing income tax law relating to restrictive covenants including the July 16, 2010 technical amendment and highlights some tips and traps concerning the income inclusion of restrictive covenants in subsection 56.4(2), as well as the non-application of paragraph 68(c) using practical transactional examples. This session also covers the income tax compliance related issues. |
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 | | Restrictive Covenants | | This session deals with problems encountered with the definition of restrictive covenants and the issues in allocating consideration between the property sold and something else, i.e. what if it is a royalty? Also discussed, how to deal with cross border sales and payments. Case Study examples were presented to show examples when dealing with actual sale type situations, as well as, on the initial tax structuring on incorporation and/or subsequent planning, such as, estate planning when utilizing family trusts, and/or inactive shareholders, such as, spouses or parents. |
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 | | Safe Income and S.55(2) Update | | This session concentrates on changes to legislation, CRA interpretations and court cases that would be of interest to general practitioners with respect to the calculation of safe income, such as CRAs position in Income Tax Technical News no. 37. It also includes a discussion of the pitfalls in the November 9, 2006 technical amendments when considering crystallizing safe income. |
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 | | Série fiscale (Québec) | | (also available in English) | Un produit. Une facture. Une date de renouvellement. Accédez facilement aux ouvrages de l'ICCA les plus appréciés en matière de fiscalité, et ce, à une fraction du prix. Une collection condensée de la législation, du matériel administratif et des commentaires ayant trait à l'impôt fédéral sur le revenu, à la TPS et la TVH, ainsi qu'aux taxes et impôts du Québec. |
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 | | Special Session Set: Master the Capital Dividend Account and its Planning Potential | The CRA has moved towards greater centralization of its processing of CDA elections. It has become increasingly important to exercise care when preparing elections in order to properly manage tax practice risk and avoid excessive elections. This session focuses on the following aspects of the capital dividend account and related planning:
• misconceptions relating to the calculation of the CDA
• common errors and traps when computing the CDA balance
• practical problems and solutions in "capturing" the CDA balance
• utilizing resources available from CRA
• understanding CRA's current practices when processing CDA elections
• planning techniques using the CDA: going beyond a simple dividend declaration
• preparing the CDA election and documentation requirements
• late filing penalties and dealing with excessive elections
• CDA anti-avoidance rules
• Understanding CRA's current practices when process CDA elections |
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 | | SR&ED Incentives and Credits Across Canada | | The Scientific Research & Experimental Development (SR&ED) program administered by the Canada Revenue Agency and the Provincial revenue agencies is one of the few areas where government funding can be readily accessible for your clients. It is a program which is greatly under utilized by Canadian taxpayers and if properly tapped into can provide much needed support for new or growing business. This session is intended to provide an understanding of what clients may be able to access the SR&ED program and provide you as an advisor the tools which allows you to assist them through the SR&ED process. |
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 | | Structuring the Estate Plan to Provide Flexibility in Succession Planning: A Legal Perspective | | Proper succession planning requires the creation of plans early in the process so that the family and the business are protected in the event of a crisis. However, situations can change quickly and legal agreements may create unwanted restrictions or result in undesirable outcomes as a consequence of changing circumstances. In this session, you will learn how trusts, shareholder agreements and wills can be structured to provide flexibility in succession and estate planning. |
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 | | Summer 2010 Tax Update | | This session will review the actual and proposed changes that have arisen over the past 12 months, and how the changes are affecting the advice you give to your SME clients. This review will include the latest Federal Budget as well as recent court cases which may have significant implications for your clients. |
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 | | Tax Developments – Year in Review | | The 2012 Federal Budget contains a number of proposals and changes that will impact taxpayers and their advisors. This session provides insights and analysis on each of the most pressing changes, and how they will impact your business and your clients. It is extremely important for tax advisers to be aware of each and every one of these latest developments. |
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 | | Tax Implications of the Next Gen Transition | | Tax planning is a significant consideration when planning for the sale or transition of a business to the next generation. This session will explore various tax planning concepts and considerations to minimize tax including: examining business succession alternatives and the tax considerations surrounding each alternative; preparing the business for sale and tax structures to implement as part of your planning, such as holding companies and family trust structures; and reviewing the most common tips and traps in tax planning for transfer to the Next Gen. |
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 | | Tax Issues in Drafting Shareholder Agreements | | This session evaluates the tax issues that fall out of shareholders agreements. More specifically, certain intended ongoing, estate and post-mortem tax planning concepts may be intuitive and taken for granted with tax practitioners, however they may not actually be attainable to family and non-family shareholder contexts due to conflicts. |
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 | | Tax Panel | | Tax issues dealing with both publicly accountable enterprises as well as private enterprises are addressed in this session, including topics such as filing, opening adjustments, IFRS conversion implications and transfer pricing. |
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 | | Tax Planning for Insolvent Companies including Loss Utilization | | This session examines corporate borrowing in uncertain economic times and alternatives to debt restructuring e.g. selling assets/selling shares, restructuring debt with new debt or replacing debt with equity. Among other concepts to be developed are the tax implications to debt restructuring and a review of S.80 and the debt forgiveness rules. |
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 | | Tax Planning for the Owner Manager (Rates, Remuneration) | | This session provides the latest update information to advisors to owner-managed Canadian-controlled private corporations, both large and small. The general areas of coverage includes income tax rate updates, tax rate integration planning and illustrations, court cases and CRA interpretive positions to have come out in past year affecting remuneration techniques and general issues on family member employees/shareholder benefits. |
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 | | Tax Planning in Real Estate Structures including the Use of Partnerships | | This session looks at the taxation of alternative ownership structures, the treatment of certain costs both before purchase and after purchase, various issues with respect to the leasing of real estate, issues arising from the disposal of real estate, issues arising from change in use, replacement property issues, ownership of foreign real estate and the ownership of real estate by non residents. GST/HST considerations and provincial land transfer issues are also be summarized. |
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 | | Tax Planning in Tough Times – Part 1 – Creditor Protection | | This session explores the benefits of professional incorporation including tax deferral, income splitting, the potential for use of capital gains exemption, the ability to pay down business debt quicker with lower tax rates, who can own shares and the various provincial rules by profession. |
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 | | Tax Planning in Tough Times – Part 1 – Loss Utilization | | This session provides an overview of the rules related to the restrictions on the utilization of losses and helps the practitioner to recognize opportunities and pitfalls when shifting losses between related parties are considered. You will gain an insight in applying loss utilization techniques and be able to properly plan to avoid future loss utilization problems. |
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 | | Tax Planning in Tough Times – Part 2 – Debt Forgiveness and Allowable Business Investment Losses | | a) Debt Forgiveness Among the items covered are key terms in section 80 – commercial debt obligation, distressed preferred share, forgiven amount, relevant loss balance, when debt forgiveness applies, s.80.01 when a debtors obligation is deemed to be settled, what happens when an obligation is parked, when debt is converted into equity, application of debt settlement and ordering of properties, allowable reserves in s.61.2, 61.3 and 61.4 and more. b) ABIL The session concentrates on a discussion of key definitions in s.39(1) – Small Business Corporation, Canada Controlled Private Corporation, what qualifies for ABIL, time period for shares or debt to qualify for ABIL, carry forward period of ABIL's, s.50(1) election for purposes of an ABIL where debt or shares are still owned, what constitutes that a debt is "bad" or that a share has experienced a loss, inter-corporate debt and application of ABIL and more. |
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 | | Tax Planning Using Family Trusts, 3rd Edition | Both a self-study program and comprehensive information resource, Tax Planning Using Family Trusts is designed to help accountants and other professionals involved with trusts by presenting the concepts behind the taxation of trusts in Canada and demonstrating their uses in tax planning through discussion as well as methodology. |
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 | | Tax Planning Utilizing Holding Companies | | Many practitioners have private corporate groups as clients, which may include one or more holding companies. Although the use of holding companies is very widespread, this session focuses on a discussion of various lesser-known tax planning strategies that utilize holding companies to reduce or defer taxes. It is hoped that participants is able to identify some of these planning opportunities within their client base, or if in industry, within the corporate group in which they work. |
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 | | Tax Practice Management – Doing More with Your Software | If you are using ProFile in your practice, you may not be harnessing the full power of the software for maximum advantage. This session covers some of the advanced functionality in ProFile including: - Going Paperless – using ProFiles HyperDocs feature to enable paperless tax return preparation, and linking reference documentation to tax returns.
- Client Databases – using ProFile's advanced databases to extract information about your clients, create customized client reports, and export client or practice information to Excel.
- Creating specific applications – an introduction to the ProFile SDK (software development kit). Samples to demonstrate automated data import into ProFile, and creating additional customized client reports.
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 | | Tax Suite (East) | One package. One invoice. One renewal date. Convenient access to CICA’s most popular tax titles. Save $715 when you buy Tax Suite as opposed to ordering "à la carte" (CAs save $1,345). |
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 | | Tax Suite (Ontario) | One package. One invoice. One renewal date. Convenient access to CICA’s most popular tax titles. Save $715 when you buy Tax Suite Premium as opposed to ordering "à la carte" (CAs save $1,345). |
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 | | Tax Suite (West) | One package. One invoice. One renewal date. Convenient access to CICA’s most popular tax titles. Save $715 when you buy Tax Suite as opposed to ordering "à la carte" (CAs save $1,345). |
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 | | Tax Tips and Traps for 2012 | | The session will review a number of current tax issues that are relevant to the advice you provide to your clients. This review will include: recent legislative changes; relevant case law and topics that the speakers feel are current tips and traps that practitioners should be aware of. |
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 | | Tax-Free Savings Accounts to Maximize Your Investment Dollars | With the announcement of the Tax Free Savings Account (TFSA) in the 2008 federal budget taxpayers are now provided with another tax preferred investment vehicle to maximize their investment dollar and family wealth. With this opportunity, our clients will be looking for advice on which investment vehicles including RRSP, RESP, TSFA, non-registered accounts or other opportunities will maximize their familys wealth. This session compares the benefits of these types of investment vehicles including: - Tax planning opportunities available with the TSFA
- Analysis of RRSP holdings including recommended levels and optimal timing of withdrawal
- Contribution limits and taxation of withdrawals of RESP's
- Other investment vehicles to maximize family wealth
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 | | The Changing Tax Landscape Faced By High Net Worth Individuals | | A panel of experts discuss CRA’s newest project targeting High Net Worth Individuals – the “Related Party Initiative”. Learn directly from CRA what this initiative is all about – from the background to CRA’s objectives and their audit approach. Find out from our experts how taxpayers can get their affairs in order, as well as what to do if controversy arises. |
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 | | The Dirt on Commercial/Real Property | | This session will focus on recent, important developments, and issues commonly encountered by indirect tax practitioners in the areas of commercial and real property. Garth will walk through the myriad of practical issues faced by this sector, while providing insightful feedback and resourceful solutions that you and your clients will benefit from. |
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 | | The Dirt on Residential Real Estate | HST is a real and significant cost to persons acquiring or supplying residential accommodation. The transition to HST across the country has significantly increased the cost of error or CRA challenge and raised the profile of the unanswered questions in the area of residential real property development.
This session will cover current HST issues in connection with the following:
- Co-developments
- Issue and opportunities in residential developments on First Nations reserves
- Problems in the application of GST/HST to residences in resort communities
- Assignment of condominium purchase contracts
- Problems with exemptions applicable to residential care facilities
- Subdivision of residential properties
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 | | The Eligible Dividend Rules | | While these rules have now been with us for a number of years, they continue to evolve. This session looks at changes in the rules over the past year and examines the technical interpretations that have been issued by the CRA. It then considers the impact on the calculation of the amount of eligible dividends available to be paid and the impact on planning to take maximum advantage of the rules. |
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 | | The Evolution of the Charitable Foundation as a Financial Planning Tool | | This session will explore trends in personal philanthropy, CRA regulations and the evolution of Donor Advised Fund programs (DAFs). The beneficial use of a charitable foundation in a personal or family financial/ estate plan are discussed. The session includes a comparison of the key features of private foundations, traditional public foundations and endowment programs at major charitable organizations and DAFs offered by public foundations to enable participants to evaluate these options when dealing with their clients. |
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 | | The HST and Investment Plans – The Final Chapter? | Danny will examine how the Harmonized Sales Tax (HST) rules apply to investment plans, including mutual funds, segregated funds and pension plans, in this updated 2011 presentation. This session will highlight key changes from the 2010 paper, new rules and updated examples, as well, it will also:
- Identify both technical and operational issues that we see, and offer our thoughts as to how they can be managed and resolved;
- Translate technical complexity into practical application; and
- Consider the underlying policy behind the rules
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 | | The Income Tax Implications of Investing | | This session covers a broad range of topics dealing with how income taxes impact financial planning. It presents the key issues, concerns and opportunities available to minimize the tax bite on the personal financial plans developed for your clients. Topics include: how income tax is calculated on different types of investment income, income splitting, interest deductibility, the use of a holding company, and the impact of the 2011 federal budget on personal financial plans. |
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 | | The Practical Realities: GST/HST and Pensions | | This session outlines many of the practical challenges organizations face when trying to administer the complex technical GST/HST rules, and proposes solutions for achieving compliance. With most organizations having experienced a year of the new regime, the presentation includes best practices implemented by businesses, as well as the potential risk areas that could be overlooked. When you leave this session, you will better understand many of the technical nuances of the pension rules, what organizations have been doing and can do to mitigate their risks with administering the complex rules. |
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 | | The State of Interest Deductibility | | Our clients often look to us for assistance in structuring their financial affairs, and a common goal is maximizing the portion of their interest costs that are deductible for tax. The rules surrounding interest deductibility can be complex and uncertain, and ongoing jurisprudence continues to alter the landscape. What is the state of interest deductibility? In addition, the courts and CRA technical interpretations continue to provide planning opportunities and pitfalls in maximizing deductible interest costs. |
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 | | The Tax Issues of Marriage Breakdown | The discussion focuses on three main areas: - Equalization tax issues including income tax attribution issues, the tax treatment on transfer of assets and 74.5(3) tax election issues and principal residence designation issues when owned more than one principal residence
- Spousal support tax issues including lump sum payments, third party payments including mortgage payments, pre-agreement payments and what constitutes periodic payments
- Other tax issues including the impact of separation and divorce on medical and donation tax credits, pension income splitting and spousal RRSP contributions
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 | | The Tax Issues of Marriage Breakdown and Other Family Disputes | | This session deals with the income tax implications that arise from the division of assets on divorce. More specifically the session looks at whether transfers of matrimonial property can occur on a tax-free basis, whether income or capital attributes back to the transferor and whether there is any tax exposure to the transferee of the tax liability of the transferor. This session also deals with tax issues related to child support and spousal support, and estate planning. |
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 | | The Use of Life Insurance in a Succession Plan | | Life insurance can be used as a source of funds to effect a shareholder buy-out, or to pay income taxes upon death. It can also be used to equalize estate assets among family members as well as protect the value of a business upon the death of a key shareholder. This session reviews how life insurance can fit into a business succession plan. Taxation issues, life insurance policy ownership issues, and life insurance policy types will also be covered. |
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 | | Topics in Purchase and Sale of a Business | | Among the many topics of interest to practitioners involved in the purchase and/or sale transaction are S.55 considerations, planning for the share sale or asset sale, earnouts and non-competition payments. Here these topics and others including capital gain considerations in this session on purchase and sale concepts. |
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 | | Trust Defence: A Practical Approach to CRA Audits | Trusts can be a valuable and flexible tool for tax and estate planning but the nature of the relationship must be respected. Failure to do so can result in tax issues and legal complications running from: an invalidly constituted trust, attribution problems, control and residency issues, amounts paid or payable, management fees, the spectre of s.75(2), and the "sham trust."
CRA has displayed increasing interest in such trust technicalities. This session provides a practical overview of the above with specific discussion of structuring considerations and traps to avoid. |
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 | | U.S. Citizen Non-Compliance: The Canadian Resident Conundrum | | As a result of the UBS and Liechtenstein Global Trust scandals involving U.S.-based taxpayers, Congress has significantly increased the compliance burden for Canadian resident U.S. taxpayers with offshore investment vehicles. While these rules may be targeted at U.S.-based tax evaders, many innocent filers have been caught up in these rules. This session discusses the options available to U.S. taxpayers who are not compliant and what they need to do on a go-forward basis. The session also discusses selected areas where U.S. taxpayers may have unintended results because of the utilization of Canadian planning vehicles such as TFSAs and RESPs. |
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 | | Understanding How the Scientific Research & Experimental Development (SR&ED) Program Can Work for your Clients | The Scientific Research & Experimental Development (SR&ED) program administered by the Canada Revenue Agency is one of the few areas where government funding can be readily accessible for your clients. It is a program which is greatly under utilized by Canadian taxpayers and if properly tapped into can provide much needed support for new or growing business. This session is intended to provide an understanding of what clients may be able to access the SR&ED program and provide you as an advisor the tools which allow you to assist them through the SR&ED process. The session includes: - A description of what constitutes SR&ED through both technical explanations and practical applications.
- Who qualifies for SR&ED Treatment?
- What items qualify as SR&ED Expenditures?
- Determining the Federal Investment Tax Credits (ITCs) in light of the Federal Budget of February 26, 2008.
- A look at federal expenditure pools, what they are, and how to use them for tax planning purposes.
- Barriers perceived and real in respect of the SR&ED program.
- Brief overview of the Review Process, what to look for and how to prepare.
- Brief Summary of the various Provincial Programs.
- Impact of Ontario harmonization on Federal and Ontario SR&ED expenditure pools.
- Filing Deadlines.
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 | | Understanding Life Insurance and its Role on Tax Planning | | This session deals with the types of life insurance used in tax planning, exempt and non. Exempt policies and why theyre useful in tax planning, tax free accumulation of assets, types of policies used in buy. Sell agreements and the S. 112(3.2) stop loss rule. Planning ideas are included covering leveraged life insurance and insured annuities. |
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 | | Update on Customs Issues | | Hear from a recognized expert of customs and international trade, Greg Kanargelidis, as he describes and deciphers recent, important developments in these areas.
The focus of the session will be on providing insight in the area of customs, including the AMPS customs penalty regime and a presentation on recent Federal Court jurisprudence on AMPS. The session will also include a review of legislative and regulatory changes that are of greatest importance to commodity tax practitioners. |
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 | | Update on Recent Tax Cases | | This session examines current court cases and some areas of current CRA audit scrutiny and assessing practices, broken down by various topics including income vs. capital, employee vs. independent contractor, small business deduction, deductibility of business expenses, taxability of damages, taxability of employee benefits, collection of tax debts, valuation issues, administration and enforcement and international and cross-border issues. It is extremely important that the tax practitioner understand how CRA will view treatment of various tax issues. This session attempts to clear common misunderstandings that might occur when interpreting matters relating to the Income Tax Act. |
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 | | Update on Recent Tax Cases and CRA Assessing Positions | | This session examines current court cases and some areas of current CRA audit scrutiny and assessing practices, broken down by various topics including income vs. capital, employee vs. independent contractor, small business deduction, deductibility of business expenses, taxability of damages, taxability of employee benefits, collection of tax debts, valuation issues, administration and enforcement and international and cross-border issues. It is extremely important that the tax practitioner understand how CRA views treatment of various tax issues. This session attempts to clear common misunderstandings that might occur when interpreting matters related to the Income Tax Act. |
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 | | US Estate Tax Update and the Taxation of US Citizens | | The US estate tax update portion of this presentation provides an overview of which people and what types of property US estate tax applies to and how to plan to avoid US estate tax. An overview of the US basis of taxation for US citizens and filing requirements for Canadian resident US citizens is also discussed. Other US tax issues for Canadians like ownership of US real estate, earning rental income and spending time in the US complete the session. |
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 | | US Tax Planning – S. 116 and Treaty Issues | | This session is a comprehensive look at the changes and the impacts on the everyday tax practice to the S.116 regime, specifically how the law has traversed from the traditional S.116 regime, the previous budgetary update, to the concept of treaty protected property to the current budget proposals of updates to the taxable Canadian property rules. Included are the considerations a purchaser must give to the tax status, residence and treaty eligibility of non-resident vendors when buying Canadian properties. |
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 | | Use of Trusts for Tax and Estate Planning | | Trusts are a powerful tool that greatly increases the benefits of tax and estate planning. In this session, the benefits of using trusts is discussed, including the value they add for income splitting, increasing access to the capital gains exemption and estate planning. We’ll also review the various types of trusts available, and the benefits and planning considerations associated with each. Finally, we will review recent legislative and tax administration developments, including recent Canada Revenue Agency audit activities. |
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| | Valuation Issues with a Chartered Business Valuator | | Issues involved in valuation methodologies (i.e. rules of thumb, public company comparables, multiples of EBITDA), valuation conclusions (i.e. tests of reasonableness, implied goodwill and intangibles, market comparables), minority discounts, foregone tax shield, thin-voting shares, discounted corporate income taxes and refundable income taxes. |
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 | | What is Succession Planning? | | This session deals with the "soft" issues related to succession planning. The role of professionals in succession planning is discussed in this session along with the discussion of the components of a succession plan, i.e. strategic business plan, estate plan, retirement plan and preparation of successors. |
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DOUANES |
| | 2005 Commodity Tax Symposium | | The 25th Anniversary of the CICA Commodity Tax Symposium. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. Since 1981 "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. |
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| | 2006 Commodity Tax Symposium | | Since 1981, "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. |
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| | 2007 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and other Indirect Taxes; Senior Executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2008 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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 | | 2009 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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 | | 2010 Commodity Tax Symposium | | The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade. Harmonization will be a key topic in 2010. |
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 | | 2010 Commodity Tax Symposium – West | | "The Symposium" is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace. Harmonization will be a key topic in 2010. |
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| | 2010 National Conference on Income Taxes | | The National Conference on Income Taxes is a two-day conference which features several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts will present technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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 | | 2011 Commodity Tax Symposium – West | | The 2011 Commodity Tax Symposum – West addressed all the latest technical information on harmonization in both Ontario and BC, provides updates on GST, Customs and International Trade legislative developments, court cases and other developments in jurisprudence. |
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| | 2013 Advanced HST/GST Course | (anglais seulement)
Financial Services Topics
June 6-7, 2013
CPA Canada Offices, Toronto, ON
This Advanced HST/GST Course in Financial Services Topics is designed for alumni of the In-Depth HST/GST Course, and other experienced indirect tax professionals who are eager to expand and clarify their existing knowledge of Financial Services.
Attendees will benefit from detailed lectures, robust reference materials and exciting class discussions led by senior Partners who are recognized thought-leaders in the financial services topics. |
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| | 2013 In-Depth HST/GST Course | (en anglais seulement)
June 9-14, 2013 Registration Open!
Pillar and Post Inn, Niagara-on-the-Lake, ON
This comprehensive indirect tax training course is for the new commodity tax professional and also makes an excellent refresher for the experienced practitioner. This course is viewed as the industry standard for training, and a must-have for the serious indirect tax professional.
Our In-depth offering begins with web-based, self-study lessons to bring the students up to speed on the basics of indirect tax, and is followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture. |
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| | 2013 In-Depth Transfer Pricing Course – Part I (E-Learning) | (en anglais seulement)
Available Online Now
The CICA is proud to offer the brand new In-Depth Transfer Pricing Course - Part I (E-Learning), as Canada's premiere training course for transfer pricing professionals. This e-learning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.
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| | 2013 In-Depth Transfer Pricing Course – Part II (In-residence) | (en anglais seulement)
December 8-11, 2013
Niagara-on-the-Lake, ON
This four-day transfer pricing course is the first of its kind in Canada and will explore the critical transfer pricing issues and fundamental strategies that international businesses need to understand. A must-attend for dedicated transfer pricing professionals, advisors to and senior personnel of Canadian businesses with existing or planned foreign operations, as well as government personnel working in international tax. The in-residence format is a proven method of training that provides students with a chance to focus on the rigorous lectures, while working through practical case studies in small tutorial work groups. |
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 | | Bibliothèque de référence automatisée de douane (BRAD Plus) | | (also available in English) | BRAD Plus constitue la seule source de référence exhaustive en matière de douanes disponible
au Canada. Cette collection contient l’ensemble de la législation pertinente, le Tarif des douanes et
annexes, les documents administratifs, et la jurisprudence et les conclusions des tribunaux canadiens. Elle
comprend aussi une sélection de documents internationaux, la législation relative à l’ALENA, et le Recueil des avis de classement et les Notes
explicatives du Système harmonisé publiées par l’Organisation mondiale des douanes (OMD). |
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 | | Bibliothèque de référence automatisée de douane (BRAD) | | (also available in English) | BRAD est une collection complète de renseignements en matière de douanes canadiennes, et
contient également une sélection de documents internationaux. Elle comprend l’ensemble de la législation
pertinente, le Tarif des douanes et annexes, les documents administratifs, la jurisprudence et les
conclusions des tribunaux canadiens, la législation relative à l’ALENA, etc. |
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 | | Commodity Tax Advisors Guide to International Trade and Investment Agreements' | | This session is particularly timely since in November of last year the European Union announced that it is challenging Canadian excise tax measures on wine and beer at the WTO. Commodity tax measures are increasingly being challenged at the WTO and under NAFTA – recent examples include taxes on cigarettes, liquor, and soft drinks and other beverages. Today, commodity tax practitioners must have a basic understanding of the obligations contained in these agreements and how they impact their clients' interests. The session will provide an overview of these obligations and a review of recent and ongoing cases where commodity tax measures are being reviewed, and in many cases, overturned under these treaties. After reviewing this session, you will be able to grasp the basic concepts of international trade and investment agreements and how they apply to daily practice in commodity taxation, thus enhancing the scope of advice to clients in this area. |
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 | | Commodity Tax Case Law Review & Update | | Our annual review will include discussion of the most significant cases decided in the last year as well as those that are ongoing and could impact the practice of commodity tax over the coming years. Please check back at our website for a complete list of the cases being discussed. |
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 | | Commodity Tax Case Law Review and Update | | Our annual review includes discussion of the most significant cases decided in the last year as well as those ongoing cases that could impact the practice of commodity tax over the coming years. |
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 | | Customs Automated Reference Library (CARL Plus) | | (aussi disponible en français) | | CARL Plus provides importers and customs brokers accurate, up-to-date customs information that’s easily searchable. Contains all relevant legislation, the complete Customs Tariff and schedules, administrative materials, case law and findings by Canadian courts and tribunals, selected US and international materials such as NAFTA legislation and US tariff and customs rulings, as well as the Compendium of Classification Opinions and the Harmonized System Explanatory Notes issued by the World Customs Organization. Includes TaxMatters@EY and Commodity Tax News newsletters. |
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 | | Export Controls: Customs Issues | This session provides an update on current customs issues with a particular focus on issues relating to customs valuation. Topics discussed include: - the treatment of royalties in the light of the WCO case study expected to be approved in April, 2008;
- the "purchaser in Canada" requirement and how it affects duty costs; and
- the relationship between customs valuation and transfer pricing including the results of the OECD/WCO conferences on this subject, and the differences between the approach of the CBSA and US Customs and Border Protection.
This session also provides an overview of the export control program which is administered primarily by the Department of Foreign Affairs and which applies to a wide range of exported goods and intangible personal property (including many software applications). The session will focus on a wide range of practical issues. |
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 | | Export Goods and Services: Can You Prove It? | | There are a myriad of issues that registrants face in doing business with non-residents. In particular, proper export documentation is critical to successfully zero-rating exported goods as well as intangibles and services for GST/HST purposes. Similar requirements for properly documented exports of goods exist for provincial retail sales tax (RST). This session reviews the tax policy underlying the sales tax treatment of exports and provides an analysis of the zero-rating provisions contained in Part V of Schedule VI to the Excise Tax Act (Canada) as well as applicable RST rules. In addition, the relevant case law governing exports will be reviewed. The session then focuses on the current Canada Revenue Agency and provincial tax authorities' administrative requirements and whether these requirements reflect the way business is done today. This session assists participants in assessing whether changes may be required to their current documentation practices. |
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 | | Hot Topics in Customs | | Duties are only one of the considerations in effectively managing your customs and global trade function in both your current business as well as when considering entering new markets. Today, security and advance shipping information is a must and ensuring the required (by internal and external sources) and correct trade data is managed throughout the supply chain can be critical to success. Effective processes and controls are not only a key requirement to having your goods cleared through Customs efficiently but can also provide cash savings and result in more efficient use of staff in a global marketplace, thereby reducing costs. With this in mind, this session will cover: The U.S. “10 + 2 Rule”: What does this mean and how will this affect your business, Managing trade data – How can technology help, Canada as a “Manufacturing Free Trade Zone” and what it means, Budget update, Customs Valuation and Transfer Pricing Considerations relating to – Subsequent Proceeds, Tips & Traps and how to stay out of trouble. |
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 | | Hot Topics Including Transfer Pricing and Other Customs Issues | This session examines the current hot topics in customs including: - Emerging valuation issues: "purchaser in Canada" implications and lessons from the Ferragamo and Cherry Stix cases; transaction, deductive and computed value flash points;
- The CBSAs current position on customs valuation audits, transfer pricing and reassessment policy;
- Tariff classification and origin watch: recent issues and decisions of note; 2007 Tariff Schedule conversion experience; and
- AMPS – practical reflections on the first five years and beyond.
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 | | The Biggest PST, GST and HST Cases of the Last Year: Winning the Battles, Losing the War | | This session includes consideration of topical GST, HST, QST and PST issues, including the evolving GST treatment of "financial services". The presenters are uniquely positioned to present this topic, having successfully litigated The Colleges of Applied Arts and Technology Pension Plan (CAAT) and Canada Trustco Mortgage Company. The presenters are also currently litigating The Canadian Medical Protective Association, General Motors Canada Limited, and Royal Bank of Canada, all of which involve creative arguments pertaining to "financial services" and which may have been decided before the 2007 Symposium. The presenters will also discuss legislative reaction to jurisprudence, both retrospective (e.g., State Farm, also argued by the presenters) and anticipated, with a particular emphasis on the recent increase in retroactive legislation. After reviewing this session, you will understand the key points raised in recent Canadian judgments that involved the application of GST, HST, QST, and PST to factual circumstances most relevant to the audience; be aware of similar issues being raised in ongoing jurisprudence; and possess greater insight into anticipated "hot issues". |
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 | | Top Ten Commodity Tax Cases of Last Year | Our annual review of the commodity tax cases you must have a handle on includes discussion on some of the biggest cases decided in the last year as well as those that are ongoing and could change the face of commodity tax practice over the coming years. Some of the GST cases to be reviewed include: - North Shore Health Region (FCA) – self-supply rules
- Canadian Medical Protection Association – GST treatment of investment manager fees
- General Motors – input tax credits on pension plan expenses
- West Windsor Urgent Care – entitlement to GST rebate
- Byrnes – input tax credit offset where the input tax credit is statute barred
- Telus – input tax credit entitlement for expenses incurred by acquired business
- ICBC – GST appeal procedural issues
- UPS – entitlement to rebate for GST paid in error Among the PST cases to be discussed are:
- IBM – Ontario Court of Appeal decision on EHT liability
- Proctor & Gamble – Ontario Court of Appeal decision on pallets
- Petromont – Ontario Superior Court of Justice decision on PST on leased railcars used in Ontario.
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 | | Update on Cross-border Issues | | Focusing primarily on imports and exports of property and services to and from Canada, this presentation also touches on interprovincial transfers of property and services. |
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IMPÔTS ET TAXES PROVINCIAUX |
| | 2005 Commodity Tax Symposium | | The 25th Anniversary of the CICA Commodity Tax Symposium. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. Since 1981 "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. |
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| | 2006 Commodity Tax Symposium | | Since 1981, "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. |
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| | 2007 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and other Indirect Taxes; Senior Executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2008 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2009 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2010 Commodity Tax Symposium | | The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade. Harmonization will be a key topic in 2010. |
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| | 2010 Commodity Tax Symposium – West | | "The Symposium" is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace. Harmonization will be a key topic in 2010. |
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| | 2010 National Conference on Income Taxes | | The National Conference on Income Taxes is a two-day conference which features several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts will present technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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| | 2013 Advanced HST/GST Course | (anglais seulement)
Financial Services Topics
June 6-7, 2013
CPA Canada Offices, Toronto, ON
This Advanced HST/GST Course in Financial Services Topics is designed for alumni of the In-Depth HST/GST Course, and other experienced indirect tax professionals who are eager to expand and clarify their existing knowledge of Financial Services.
Attendees will benefit from detailed lectures, robust reference materials and exciting class discussions led by senior Partners who are recognized thought-leaders in the financial services topics. |
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| | 2013 In-Depth HST/GST Course | (en anglais seulement)
June 9-14, 2013 Registration Open!
Pillar and Post Inn, Niagara-on-the-Lake, ON
This comprehensive indirect tax training course is for the new commodity tax professional and also makes an excellent refresher for the experienced practitioner. This course is viewed as the industry standard for training, and a must-have for the serious indirect tax professional.
Our In-depth offering begins with web-based, self-study lessons to bring the students up to speed on the basics of indirect tax, and is followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture. |
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| | 2013 In-Depth Tax Course – Part 3 | (en anglais seulement)
West - July 20-24, 2013
Whistler, BC
East - November 2-6, 2013
Blue Mountains, ON
This five-day, in-residence tax course provides the natural next step in training for professionals working full time in tax, who have completed the current CICA In-Depth Tax Course – Parts 1 & 2. Areas of study include: Stop Loss Rules; Amalgamations and Wind-Up Transactions, Section 55 – Butterfly Reorganizations; Foreign Affiliates; Financing Structures and Treaty Issues.
In-Depth Tax Course – Part 3 will be offered for the last time in the summer of 2014. |
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 | | Industry Panel | | Commodity tax industry professionals discuss the specific steps theyve performed to get ready to implement the HST, including the traps and pitfalls you should be on the lookout for, when going through the transition steps to the HST on July 1, 2010. |
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 | | Lost in Transition | | This session will review a collection of fairly common technical issues within the GST/HST legislation that can have significant financial implications--particularly, if they are overlooked. Examples such as registration and reporting for Newcos and non-residents, the various elections: section 156 elections, reporting on behalf of others, joint ventures, transactions within partnerships as well as such issues as taxable service entities used to support exempt supplies, issues with GST 60s (the forgotten form), ITCs/rebates, implications of taking the resort condo out of the rental pool, as well as the GST/HST objection process (because it is going to be more common) and other issues that will continue to challenge practitioners in industry as well as public practice, albeit with a much more expensive HST downside. |
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 | | Nouvelles Knotia - Impôts et taxes provinciaux | | Abonnement courriel annuel : Tenez-vous à la fine pointe de l'actualité en matière d'impôt et taxes provinciaux grâce au bulletin personnalisé Nouvelles Knotia – Impôts et taxes provinciaux. Les actualités provinciales autre que québécoises, ne sont présentées qu'en anglais. |
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 | | Provincial Taxes - Atlantic (PTEAST) | | Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters. Coverage for New Brunswick, Nova Scotia, Newfoundland and Labrador, Prince Edward Island,
Northwest Territories, Yukon, and Nunavut. Available as part of Tax Suite – East package. |
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 | | Provincial Taxes - Ontario (PTONT) | | Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters. Coverage for Ontario. Available as part of Tax Suite – Ontario package. |
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 | | Provincial Taxes - Quebec (PTQUE) | | (aussi disponible en français) | | Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters. Coverage for Quebec. Available as part of Tax Suite – Quebec package. |
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 | | Provincial Taxes - Western Provinces (PTWEST) | | Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters. Coverage for British Columbia, Alberta, Saskatchewan, Manitoba, Northwest Territories, Yukon, and Nunavut. Available as part of Tax Suite – West package. |
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 | | Provincial Taxes Electronic Reference Library (PERL) | | Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters. All provinces and territories. Available as part of Tax Suite Premium package. |
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 | | PST on Professional Services | | All types of services like engineering, architecture, private investigation, and security are being taxed as professional services, as the provinces expand their tax net. Saskatchewan and Manitoba are setting the pace, and their framework for determining the "place of supply" for these services looks likely to become the norm. In this session, Jonathan examines the degree to which the provincial PST framework differ from the GST/HST place of supply rules and if the PST framework work better than the HST model. |
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| | The Biggest PST, GST and HST Cases of the Last Year: Winning the Battles, Losing the War | | This session includes consideration of topical GST, HST, QST and PST issues, including the evolving GST treatment of "financial services". The presenters are uniquely positioned to present this topic, having successfully litigated The Colleges of Applied Arts and Technology Pension Plan (CAAT) and Canada Trustco Mortgage Company. The presenters are also currently litigating The Canadian Medical Protective Association, General Motors Canada Limited, and Royal Bank of Canada, all of which involve creative arguments pertaining to "financial services" and which may have been decided before the 2007 Symposium. The presenters will also discuss legislative reaction to jurisprudence, both retrospective (e.g., State Farm, also argued by the presenters) and anticipated, with a particular emphasis on the recent increase in retroactive legislation. After reviewing this session, you will understand the key points raised in recent Canadian judgments that involved the application of GST, HST, QST, and PST to factual circumstances most relevant to the audience; be aware of similar issues being raised in ongoing jurisprudence; and possess greater insight into anticipated "hot issues". |
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 | | The Sales Tax Practitioners Legal Tool Kit' | | In Will-Kare Paving, the Supreme Court of Canada affirmed that tax statutes are based upon and drafted with common law principles in mind and in the context of the legal characterization of broader commercial relationships. This session discusses and examines the principles that underlie some of the key legal concepts and relationships of which every sales tax practitioner should be aware. For example: What do you need to establish to prove that someone is acting as the agent of another? What are the restrictions and limitations when one "assigns" a contract? What is "novation" and what are its consequences? What is the difference between transferring "title" and "delivery"? What is the difference between "lease" and "licence"? After reviewing this session, you will be able to make the distinction between each of these legal concepts (and others) so the next time you have a disagreement with an auditor, you'll have the tools you need to prove your point. |
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 | | US SALT Update | | Temporary Storage Exemptions from State Taxation Canadian enterprises often stage and store goods at facilities in the US in order to expedite delivery to customers located throughout the states. These facilities can be owned or leased and self-operated or managed by a third party. Proximity to customers, resources and logistics centers are often critical criteria in selecting a US distribution location. State and local taxes should also factor into the decision-making process. While the presence of warehouse employees, inventory or spare parts is commonly known to create a taxable presence for purposes of state and local income/franchise taxation, the states vary widely in their application of sales and use tax to the in-state storage of inventory and related uses of goods and services ancillary to warehousing, logistics and fulfillment functions. This discussion explores some of the state and local tax considerations related to US based distribution functions with a particular focus on the inconsistently available temporary storage exemption from sales and use taxation. At the end of this discussion, participants will have a better idea of the impact state and local taxation can have on the warehousing and distribution location selection process. State Taxing Jurisdiction of Out-of-State Internet Sellers More states are following New York State’s 2008 initiative imposing sales and use tax compliance obligations on out of state sellers that may have a virtual presence in the state. These new nexus standards often assert a states taxing authority based on the existence of an agency relationship between an out of state seller and an in-state host. In addition, some states are imposing reporting obligations on all out of state sellers including those clearly beyond a state's taxing jurisdiction. This discussion will provide state specific updates on evolving virtual nexus theories and set forth possible strategies to lawfully avoid unanticipated tax compliance obligations. |
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 | | Winding Down The PST | | There are unique issues to confront as the transition from one tax regime to another happens. This session will review all of the outstanding issues and concerns that organizations need to be aware of related to BC and ON sales tax. From a practical perspective, the session will tell you what you need to know with respect to the old PST regimes to effectively manage compliance obligations. |
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TPS/TVH ET ACCISE |
| | 2005 Commodity Tax Symposium | | The 25th Anniversary of the CICA Commodity Tax Symposium. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. Since 1981 "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. |
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| | 2006 Commodity Tax Symposium | | Since 1981, "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. |
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| | 2007 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and other Indirect Taxes; Senior Executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2008 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2009 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2009 National Conference on Income Taxes | | Some of Canadas leading income tax experts presented technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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| | 2010 Commodity Tax Symposium | | The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade. Harmonization will be a key topic in 2010. |
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