Contacts To have a deeper conversation on this topic, please contact: Jason Boggs Partner and Leader, Financial Services Consulting Group +1 416 941 8311 [email protected] Sandeep Dhiman Partner and Leader, Financial Crimes +1 416 687 8142 [email protected] Rani Turna Partner and Leader, Financial Services Assurance Practice +1 416 869 2406 [email protected] Michael Reystone Director, Financial Services Risk and Compliance +1 416 869 2349 [email protected] Contributing authors include: Niraj Borkar, Sulalit Das, Akshay Verma and Liz Warner. www.pwc.com/ca/fs This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, PricewaterhouseCoopers LLP, its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it.© 2016 PricewaterhouseCoopers LLP. All rights reserved. In this document, “PwC” refers to PricewaterhouseCoopers LLP which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity. © 2016 PricewaterhouseCoopers LLP, an Ontario limited liability partnership. All rights reserved. PwC refers to the Canadian member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. 257773 1216VN