Bill C-259
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C-259
Second Session, Fortieth Parliament,
57 Elizabeth II, 2009
HOUSE OF COMMONS OF CANADA
BILL C-259
An Act to amend the Canada Business Corporations Act (annual financial statements)
first reading, January 27, 2009
NOTE
3rd Session, 40th Parliament
This bill was introduced during the Second Session of the 40th Parliament. Pursuant to the Standing Orders of the House of Commons, it is deemed to have been considered and approved at all stages completed at the time of prorogation of the Second Session. The number of the bill remains unchanged.
Mr. Martin (Winnipeg Centre)
401042
SUMMARY
This enactment requires the auditor’s report that is to be placed before the shareholders of a corporation in accordance with subsection 155(1) of the Canada Business Corporations Act to include information regarding any other professional services provided by the auditor to the corporation.
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http://www.parl.gc.ca
2nd Session, 40th Parliament,
57 Elizabeth II, 2009
house of commons of canada
BILL C-259
An Act to amend the Canada Business Corporations Act (annual financial statements)
R.S., c. C-44; 1994, c. 24,
s. 1(F)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. Paragraph 155(1)(b) of the Canada Business Corporations Act is replaced by the following:
(b) the report of the auditor, if any, which report shall specify whether the auditor has provided any professional services other than audit services to the corporation and, if so, the nature of those services, the dates on which they were provided and the amount of any consideration paid or payable to the auditor by the corporation for those services and for the audit services; and
Published under authority of the Speaker of the House of Commons
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