Bruce Roher
• January 29, 2024
As set out in the 2020 Supreme Court of Canada (SCC) case of C.M. Callow Inc. v Zollinger (“Callow”), the duty of honest performance of a contract requires that parties must not lie or otherwise misled each other about matters directly linked to the performance of the contract.[1] This article will review the method by ... Read more
Bruce Roher • July 21, 2022
Employees are entrusted to safeguard and control bank accounts, receivables, inventory, and the books and records of the company. While most employees will never abuse this trust, those who do commit fraud schemes can cause organizations to suffer significant financial losses. Fraud perpetrated by employees is known as “occupational fraud”. The ... Read more
Matthew Downey
• November 10, 2021
As Chartered Business Valuators (CBV), we often hear allegations that a spouse has not fully disclosed their assets or income in a family law proceeding. The failure to fully disclose assets can lead to an unequal division of net family property and non-disclosure of income sources could result in inequitable child and spousal support payment ... Read more
Bruce Roher
• March 04, 2021
Your bookkeeper has informed you of suspicious entries in your company’s records. You suspect that a member of your finance team has misappropriated funds and transferred merchandise to their own company. What should you do? The first step is to inform your corporate counsel of the events that have taken place. This may result in ... Read more
Fuller Landau team • September 16, 2019
You will never be able to completely protect your company from fraud. Unfortunately, fraud is and has always been a reality of doing business. If, however, you are aware of the common risks and red flags related to occupational fraud, and implement proper controls within your business, you can significantly reduce your risk. ... Read more