Miss out on the fun? Live vicariously and watch the “Coles Notes” version!
Employee or Independent Contractor?
The importance of determining the difference between employees & independent contractors, and what a contract should look like.
Flow Through Shares
Flow-through and super flow-through shares, exploration expenditures, look-back rules, and what the CRA looks for when auditing flow-through share offerings.
Current GST/HST Issues for Public Companies
The current landscape for claiming ITCs by holding companies, and the CRA’s policy & program on ITC claims.
Tax Issues for Public Company Stock Options
Stock option plans and benefits, cash out plans, and how incorporated contractors and independent consultants report & exercise stock options.
The Recruiter’s Perspective
Andrew Pollard of the Mining Recruitment Group closes the day’s panel with a lighthearted discussion on executive recruitment trends in the mining industry.
Issue 16
Publications of IFRS Rules by the IASB
- Standard on accounting for investment entities
- Exposure Draft on the Annual Improvements to IFRSs 2011-2013 Cycle
- Standards amendment on the recognition of certain net asset changes using the equity method for investments in associates and joint ventures
- Standards amendment on the classificiation and measurement of financial instruments in accordance with IFRS 9
- Exposure Draft on clarification of acceptable methods of depreciation and amortisation
- Exposure Draft on accounting for the sale of contribution of assets between an investor and its associate or joint venture
- Exposure Draft on accounting for the acquisition of an interest in a joint operation
- Exposure Draft on the adjustment of disclosures in the notes for the measurement of the recoverable amount
- Exposure Draft on the novation of derivatives and continuation of hedge accounting
- Exposure Draft on accounting for expected losses on financial instruments
- Exposure Draft on taking into account employee contributions in defined benefit plans
Adoption of IFRS standards by the EU
- Standards adopted
- Update of standards not yet adopted