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Change to Canada-US Tax Treaty affecting cross-border employees
- Miller Thomson LLP
- -
- Canada, USA
- -
- December 19 2011
Article XV(2) of the Canada-US Tax Treaty (the “Tax Treaty”) provides for an exemption from taxation of remuneration derived by an employee resident in a country (referred to herein as “residence state”) in respect of temporary employment exercised in the other country (referred to herein as the “source state”
The WEPPA super-priority claim
- Miller Thomson LLP
- -
- USA
- -
- July 28 2009
No doubt by now, every creditor knows of the new protections given to employees in the face of a company’s insolvency as a result of the enactment of the Wage Earner Protection Program Act ("WEPPA") and related amendments to the Bankruptcy and Insolvency Act ("BIA") on July 7, 2008
