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By Norman D. Marks, CPA, CRMA | 3 Minutes Read January 20, 2021

Identifying the risks for 2021

Richard Chambers has shared his valuable insights in another post. In Europe’s Internal Auditors Are Already Identifying the Risks for 2021 he makes a number of excellent observations, especially his opening paragraph.

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting, Information Technology / audit, objectives, risk, risk and opportunity, risk assessment Leave a Comment

By Ethics &Compliance Matters ™, Navex Global ® | 3 Minutes Read August 27, 2018

What is an internal control, really?

What is a control, at an abstract level: what is it supposed to achieve, and how is it supposed to operate within an organization?

Article by Ethics &Compliance Matters ™, Navex Global ® / Business, Finance and Accounting, Privacy / audit, compliance risk, ethics and compliance, internal control

By Drache Aptowitzer LLP | 3 Minutes Read August 21, 2017

"All or substantially all" – A look at CRA's political activities test

political activities testGiven that the Minister of National Revenue is considering the results of the recent Consultation Panel on the Political Activity of Charities which provided suggestions on the political activities test it may be worthwhile to look at a specific aspect of the test which relates it back to the related business rules (and social enterprise).
Peppered throughout the Income Tax and Excise Tax (i.e. GST / HST) Acts is the “all or substantially all” test. The legislative necessity of such a test should be obvious. Tax acts apply to all sorts of transactions, some are predictable and some are not, but even in predictable cases one wants to avoid the law of unintended consequences and try to ensure that the law only applies to the cases one has in mind. As a result the tax laws are filled with elastic tests like ‘all or substantially all’, ‘reasonable’ and ‘the intent … Continue reading “"All or substantially all" – A look at CRA's political activities test”

Article by Drache Aptowitzer LLP / Business, Finance and Accounting, Not for Profit / Adam Aptowitzer, audit, Charitable activity, Drache Aptowitzer LLP, political activities, related business, Social enterprise

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