Insights

Finance Minister Katrine Conroy tabled British Columbia’s 2024 budget (BC Budget 2024) on February 22, 2023. BC Budget 2024 estimates that the province’s surplus for the 2023-2024 fiscal year was $3.592 billion, compared to the $5.461 billion deficit projected in the previous budget. This surplus is primarily related to higher taxation revenue, which isn’t expected to continue in the upcoming fiscal years.

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The Canadian economy slowed in 2023 with high interest rates and inflation taking a hit on businesses and individuals. Read our analysis on what to expect in Budget 2024.

Canadian entities may be affected by new sustainability reporting obligations starting in 2024 under the CSRD.

AGM Glass Fabricators grew from humble beginnings in Winnipeg to become the largest glass fabricator in Manitoba. The business, founded in 2008, has built a trusted reputation for supplying residential and commercial glass products and services across Manitoba, Ontario, and Saskatchewan.

To comply with the OECD’s guidance, tax leaders at MNEs should have an understanding of all intercompany financial transactions and how changing conditions might affect the lender and borrower behaviours at arm’s length.

Canadian College of Health Science & Technology (CCHST) is a family-owned, private career college located in Windsor, Ontario, that specializes in healthcare, business, and IT programs. CCHST takes pride in ensuring that its students are well-prepared to enter the workforce and further their careers.

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.