-
Canada - May 23 2013
On April 2, 2013, Justice Mesbur of the Ontario Superior Court of Justice (Commercial List) granted an application brought by Business Development
-
Canada - May 16 2011
Unremitted source deductions are subject to a deemed trust in favour of the Crown under Section 227 of the Income Tax Act (the "ITA"), Section 86 of the Employment Insurance Act (the "EIA") and Section 23 of the Canada Pension Plan (the "CPP"
-
Australia, Canada, United Kingdom - December 15 2011
It can be very hard for a prospective borrower to attain financing without a guarantee, especially when that borrower has affiliates that would logically be in a position to guarantee the borrower’s indebtedness (e.g. a parent corporation
-
Canada - April 15 2011
It is customary for agreements that are drafted by lawyers to have what is called a "choice of law clause."
-
Canada - December 15 2011
In “True Lease v. Security Lease Is the Distinction Still Relevant?” which appeared in the June 2008 issue of Collateral Matters, Jill Fraser discussed a 2007 amendment to the Personal Property Security Act (Ontario) (the “PPSA”) and whether or not the distinction between a true lease and a security lease was still relevant in light of that amendment