First Reference Talks

Discussions on Human Resources, Employment Law, Payroll and Internal Controls

By | 8 Minutes Read

One step closer to AI regulations in Canada: The AIDA companion document

Alongside a flurry of important artificial intelligence news in recent weeks (OpenAI’s GPT 4…, Midjourney V5…, and back-to-back announcements by Google and Microsoft that generative AI soon be integrated into their productivity tools…), the Federal Government released preliminary guidance on the forthcoming Artificial Intelligence and Data Act.

By | 6 Minutes Read

Internal audit and ESG: My opinion

Environmental, social, and corporate governance (ESG) is a strategic framework for identifying, assessing, and addressing organizational objectives and activities ranging from the company’s carbon footprint and commitment to sustainability, to its workplace culture and commitment to diversity and inclusion, to its overall ethos regarding corporate risks and practices.

By | 5 Minutes Read

New qualifying disbursement rules add directed donations anti-avoidance provisions complicate charity regulation

The new Qualifying Disbursement rules will give some charities (with certain objects) some more flexibility when dealing with non-qualified donees in Canada and outside of Canada. At the same time, the anti-avoidance provision passed at the same time will make it more difficult in many cases for registered charities to deal with non-qualified donees.

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Established in 1995, First Reference is the leading publisher of up to date, practical and authoritative HR compliance and policy databases that are essential to ensure organizations meet their due diligence and duty of care requirements.

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