The labour shortage is a problem that affects most industries and is likely to continue if it is not addressed.

In this free webinar, our experts provide an overview of the current situation and the underlying issues. They will use their expertise to propose solutions.

This webinar is courtesy of Raymond Chabot Grant Thornton and is held in French only.


Gaston Fournier, M.A, CRHA, Directeur, Conseil ressources humaines
Nancy Doucet, CRHA, Directrice, Conseil en management
Marc Tétreault, CRHA, Conseiller principal, Conseil ressources humaines
Lyne Barbeau, Directrice principale, Conseil ressources humaines
Marc Audet, Président et Chef de la direction, AURAY Sourcing

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Adviser alert – February 2019

The Grant Thornton International IFRS team has published Insights into IFRS 16 – Sale and leaseback accounting.

The latest bulletin Insights into IFRS 16 provides guidance on the accounting for sale and leaseback transactions.

IFRS 16 makes significant changes to accounting for sale and leaseback transactions.

A sale and leaseback transaction is a popular way for entities to secure long-term financing from substantial property, plant and equipment assets such as land and buildings.

It is a transaction where an entity (the sellerlessee) transfers an asset to another entity (the buyer-lessor) for consideration and leases that asset back from the buyer-lessor.

As IFRS 16 has withdrawn the concepts of operating leases and finance leases from lessee accounting, the accounting requirements that the seller-lessee must apply to a sale and leaseback transaction are more straightforward.

Download this bulletin which explains the new concepts and provides a simplified example of the requirements.

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Adviser Alert – February 2019

The Grant Thornton International IFRS team has published Insights into IFRS 16 – Transition choices.

The Insights into IFRS 16 series provides insights on applying IFRS 16 Leases in key areas.

Each edition will focus on an area of IFRS 16 to assist you in preparing for the required changes on adoption of the standard.

The bulletin Insights into IFRS 16 – Transition choices provides guidance on the transition to IFRS 16.

Download the document below.

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Pierre Fortin
Partner | CPA, CA | Management consulting

It’s to a municipality’s benefit to mobilize its resources to undertake projects that best meet the needs and expectations of its citizens.

Managing priorities in a municipal context can be complicated. Municipalities are now recognized as the government of proximity with a role that goes beyond managing infrastructure and urban planning to encompass increased economic, social and cultural development and safeguarding and developing natural spaces. Additionally, they must often deal with an increasing number of stakeholders with diverse expectations.

With a wide range of potential activities and limited financial manoeuvrability, elected officials must regularly decide between projects that are equally important but difficult to compare. How can they approach this process?

Strategic directions: the basis for effective management

Strategic directions are the result of a structured, or strategic, four-step planning process:

1. Analyze the internal and external environment

The first step consists in analyzing the organization’s strengths and weaknesses and the external environment’s opportunities and threats. These analyses will reveal uncover the major issues facing the municipality in the coming years.

2. Consult citizens

The elected officials will then have the requisite information to consult citizens about their concerns and vision of the municipality’s future. These consultations must be mobilizing and serve as a catalyst to define a common vision.

3. Adopt a clear vision

The vision adopted by the elected officials and citizens must be a powerful tool to mobilize and direct the organization towards long-term objectives.

4. Define strategic directions

These will be the starting point for determining priorities.

Strategic directions guide the short- and medium-term deployment of actions to address the issues, establish major projects and communicate the municipal council’s priority intentions. They channel municipal action towards activities that will be the municipality’s focus in the next three to five years.

Relying on clear strategic directions is particularly important when considering their positive impact on organizational performance. Because they align the long-term vision with the implementation of strategies and operational plans, they ensure consistency between the municipal council’s wishes and organizational capacity and the various components of the municipality’s activities.

The municipality plays a very pivotal role during the budget process when the municipal council must decide among the various projects presented to it. Strategic directions then serve as a framework for the annual resource allocation decisions.

11 Feb 2019  |  Written by :

Pierre Fortin is a partner at Raymond Chabot Grant Thornton. He is your expert in Management...

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