Translation of "Moment d'enregistrement des opérations " (French → English) :

(b) it is reasonable to perform the operation, having regard to the state of health of the person at the time the operation is performed and to all the circumstances of the case.

For an excellent wine grower in the south of Ontario who is doing $10,000 of business every two weeks and is depositing that in registered accounts, his credit union could register that transaction once, until it deviates in some way or until there's something else in the carefully crafted guidelines, which I'm sure we're going to see from FTRAC soon, that would raise a flag saying this is a suspicious transaction.

Records should be made at the time each operation is undertaken.

Accruals accounting entails the recording of entries, not when cash payments are made, but when economic value is created, transformed or extinguished, or when claims and obligations arise, are transformed or extinguished.

Regarding the moment of the transfer of the risk, a consumer should be considered to have acquired the physical possession of the goods when he has received them.

in consultation with the provinces in an effort to ensure consistency of standards throughout Canada: (i) prohibit the making of off-the-books accounts and transactions, the recording of non-existent transactions, and the use of false documentation for purposes that would include “bribing foreign public officials or of hiding such bribery”; (ii) consider whether the requirements to submit to independent external audit are adequate, in view of the rule that permits large private companies to exempt themselves from the requirement; (iii) consider broadening the prohibitions for participating in audits in order to improve auditor independ ...[+++]ence; and (iv) consider amending the law to require external auditors to report indications of foreign bribery to the competent authorities (Convention, Article 8).13