A failure to satisfy proper cut-off, completeness, existence, accuracy and ownership are common problems arising from weak or non-existent fixed asset policies. The overarching approach to satisfying these issues is to design and implement internal controls in proper policies and procedures.
The right to accommodation, and the widespread acceptance of medical marijuana, does not mean that employees have a right to use marijuana at work. Safety considerations will be taken into account and although zero tolerance policies will not be automatically enforced, they will be enforced when appropriate.
On October 6, 2012, New Brunswick resident Gerard Comeau was stopped by the RCMP at the Quebec/New Brunswick border with 354 bottles or cans of beer and two bottles of whiskey. Mr. Comeau stood accused, under section 134(b) of the Liquor Control Act (New Brunswick), of having in his possession an excessive amount of liquor not purchased from the New Brunswick Liquor Corporation (the “Corporation”). Mr. Comeau challenged the constitutionality of this statutory provision by invoking section 121 of the Constitution Act, 1867.