“Are we done yet?” is a popular rhetorical question that partners often pose at the end of audit planning meetings to humorously acknowledge the never-ending and labourintensive nature of audit engagements. Perhaps it was meant to lighten the mood after a long, serious discussion about fraud risks and control deficiencies.

As the world grapples with the realities of climate change, sustainability is gaining ground in the business world. The real estate sector is no exception, given that buildings are responsible for around 18% of Canada’s greenhouse gas (GHG) emissions.

Owning foreign property can be an exciting and lucrative venture, but it also comes with unique challenges and obligations—especially for Canadian individuals and corporations.