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“AI and sustainability - cure or curse?”
While AI can help resolve data issues in sustainable investing, it can create problems such as information breaches and inherent bias in data.
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Canada | Publication | May 26, 2022
Prior to May 15, 2021, Ontario corporate annual returns, required under the Ontario Corporations Information Act, were filed with the Canada Revenue Agency (CRA) as part of the annual T2 Corporation Income Tax Return. Effective May 15, 2021, CRA and the Ontario government announced that annual returns, which confirm and update certain basic corporate information, would no longer be filed as part of the T2 and would be removed from commercial tax preparation software.
All Ontario corporations must now file their annual returns directly online through the new Ontario Business Registry, which was launched on October 19, 2021. The new registry allows businesses and not-for-profit corporations to complete a wide range of transactions, including incorporation, registering a new business name, dissolving an existing business and filing annual returns, online. For most corporations, this means their accountants will no longer automatically file the annual return when filing the corporation’s tax return – an extra step each year for most corporations.
Annual returns must be filed within six months of a corporation’s year-end.
Publication
While AI can help resolve data issues in sustainable investing, it can create problems such as information breaches and inherent bias in data.
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In this edition of Regulation Around the World we review recent steps that financial services regulatory authorities have taken as regards investment research.
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The proliferation of internet-enabled devices has allowed children to access the internet at an increasingly younger age, often sharing their personal data without fully appreciating the risks and consequences of doing so. Accordingly, organisations that collect children’s personal data online have a shared responsibility to ensure that such personal data is collected with the appropriate consent obtained and is adequately protected, and to allow children to safely participate in the online space.
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