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The legal name of the business may need to change depending on how it was registered: If the business uses a provincially registered operating name, it may not need to change If it was registered using the legal names of each partner, it may need to change In some cases, if the partners change, the business is considered a new legal entity and requires a new business number as well as new CRA program accounts. ...

Generally, software is considered depreciable if it is of an enduring nature, which generally means that its useful life is anticipated to be beyond one year. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial information. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial information. ...

We also increased to 47% [Footnote 2], the percentage of our fleet vehicles that are considered green. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial information. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. ...