2017 volume 27 issue 4

On July 1, 2014, Canada’s Anti-Spam Legislation (“CASL”) came into force. CASL applies to all electronic communications sent with a commercial purpose from Canada. Specifically, CASL prohibits organizations from sending commercial electronic messages (CEMs) to an electronic address unless the recipient has consented to receive the message and the sender has provided identification information and an unsubscribe mechanism. | Read Article |

The effective date for the new revenue standard, IFRS 15, is just around the corner and while companies will begin applying the new standard next year, they will also have to start disclosing the impact in this year’s annual report. For some companies the impact may be significant, potentially uneven during the transition period, and challenging for investors to understand. | Read Article |

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