English: Á Á Á Á ÁÁÁÁÁÁÁÁÁ ÁÁÁÁÁÁÁ ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ ÁÁÁÁÁÁÁÁÁ Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ ÁÁ ÁÁÁÁÁÁÁ ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ ÁÁÁÁÁÁÁÁÁÁÁÁÁÁ ÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ Á Á ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ ÁÁÁÁÁÁÁÁÁÁÁÁÁÁ S Greater focus by Revenue Canada on compliance and collection efforts and on combatting tax avoidance to improve fairness and effectiveness of tax administration S More public information on advance tax rulings S Revenue Canada action plan prepared to address the Office’s concerns related to management of GST credits and child tax benefits – program take-up, monitoring and enforcement S Office methodology shared with Revenue Canada management on program input analysis Providing assurance Help ensure that financial statements are presented fairly and in compliance with appropriate standards; also refers to whether systems and practices provide assurance that assets are safeguarded, resources managed economically and efficiently and operations carried out effectively Reliability of financial information (attest) S Audit opinion and related observations on the S Contribution to maintaining management’s government’s overall financial transparency and accountability through the financial statements included in the statement reporting process Public Accounts of Canada for S Contribution to the credibility and understandability of the fiscal year 1995–96 the information provided in the government’s financial S Audit opinion on the statements, and the financial statements of Crown condensed financial corporations and other entities statements in the S Government’s response in the 1997 Budget to issues government’s Annual raised in observations by the Auditor General on the Financial Report government’s financial statements for 1995–96; S Testimony at two hearings disagreement noted on accounting for GST about a significant issue raised harmonization; work proceeding to address the other during the audit of the issues – accounting for employees’ pensions, government’s financial accounting for tax revenues, capitalization of physical statements (accounting for assets, accounting for investments in Crown GST harmonization) corporations and accounting for environmental S Some 100 financial audit liabilities and contingencies opinions of federal Crown S Assurance provided to Parliament about controls over corporations and agencies and interim payments – Western Grain Transition Payments territorial governments and – past problems avoided Crown corporations S Guidance provided to management on disclosure S Special services and advice requirements for the fair presentation of financial provided to auditees on information in some Crown corporations and agencies internal controls and of the Northwest Territories; improvement in accounting systems compliance with professional accounting standards for S Work under way on 3 special disclosure requirements, for instance, disclosure of examinations – third cycle; financial instruments information and improved one report issued in 1996–97 disclosure on the measurement of management estimates S Participation in Senate committee hearing on S Advice accepted by clients in work resulting from governance and accountability special requests dealing with asset protection, of a particular Crown management and transfer, internal controls, and risk corporation analysis for grants and contributions
French: Objectifs et incidence du BVG