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Aird & Berlis LLP

Offices

  1. Canada

    1. Toronto ON

      Brookfield Place, Suite 1800 181 Bay Street, Toronto ON M5J 2T9, Canada T 1 416 863 1500 F 1 416 863 1515
  1. Business Development Bank of Canada v. Pine Tree Resorts Inc. and 1212360 Ontario Limited: a unified test for granting leave to appeal under Section 193(e) of the BIA

    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

  2. CRA getting aggressive in asserting deemed trust over mortgage proceeds

    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"

  3. How comforting is a comfort letter?

    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

  4. Choice of law clauses: what they do and don’t do

    Canada - April 15 2011

    It is customary for agreements that are drafted by lawyers to have what is called a "choice of law clause."

  5. True lease v. security lease - is the distinction still relevant? (Part 2)

    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

  1. The beginning of the end: standard disclaimers in court reports

    Canada - June 3 2013

    It has long been standard practice for Court-appointed receivers, monitors and trustees in bankruptcy to include comprehensive disclaimer language in

  2. Supreme Court of Canada clarifies that assuming obligations “embedded” in a property is not consideration for the property

    Canada - May 23 2013

    The decision of the Supreme Court of Canada ("SCC") in Daishowa-Marubeni International Ltd. v. Canada, 2013 SCC 29, was released on May 23, 2013

  3. Business Development Bank of Canada v. Pine Tree Resorts Inc. and 1212360 Ontario Limited: a unified test for granting leave to appeal under Section 193(e) of the BIA

    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

  4. TSX Venture Exchange implements amendments to Incentive Stock Option Policy

    Canada - May 10 2013

    On May 8, 2013, the TSX Venture Exchange (the "TSXV") implemented amendments to Policy 4.4 - Incentive Stock Options ("Policy 4.4")1 which are

  5. Landlord consent is required to overhold

    Canada - May 8 2013

    Landlords and tenants often seek advice on what happens when the tenant wishes to remain in the leased premises after the lease term expires, but the