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Results: 1-10 of 78

Employer's tax equalization policy for international employees continues past retirement

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • May 10 2013

In a recent decision, the Ontario Superior Court of Justice (Court) held that deferred compensation amounts paid to a retired executive employee were

Québec announces new mining tax regime

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • May 15 2013

The government of the Province of Québec announced changes to its mining tax regime on May 6, 2013. This follows months of debate relating to

QST harmonization: how will it impact your business?

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • October 3 2011

On September 30th, after extensive discussions on the issue, Prime Minister Stephen Harper and Premier Jean Charest finally announced the conclusion of a Memorandum of Agreement (MOA) on the harmonization of the QST with the federal GST

Foreign asset income trusts revive interest in income trust market

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • April 13 2012

The public offerings of two foreign asset income trusts have revived interest regarding income trusts in Canada, bringing to light a relatively untapped market

Proposed British Columbia LNG export tax

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • March 6 2013

On March 5, 2013, the British Columbia provincial budget passed second reading in the provincial legislature. In connection with the budget, Premier

Canadian M&A outlook for 2013

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • January 4 2013

In our M&A Outlook for 2012, we posed the question of whether the proverbial glass was half empty or half full. A year later, the future of Canadian M&A

Fairness and integrity politically speaking

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • March 21 2013

Just as there is nominal GDP and real GDP1, there is political fairness and integrity and real fairness and integrity. In his Eighth Action Plan

Privacy lessons learned: do your homework about home work

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • November 9 2011

A recently publicized privacy breach by a Canada Revenue Agency (CRA) employee underlines the need for all organizations to impose strict controls and safeguards respecting the ability of employees to remove sensitive data from the workplace

If it sounds too good to be true

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • March 4 2010

Budget 2010 reads very well

Canadian withholding tax on interest recent developments

  • Stikeman Elliott LLP
  • -
  • Canada, USA
  • -
  • November 28 2007

As reported in Stikeman Elliott’s April 12, 2007 Structured Finance Update, it was announced in the March 2007 Federal Budget that an agreement in principle had been reached between Canada and the U.S. that would update the Canada-U.S. tax treaty with the effect of eliminating withholding tax on interest paid on arm’s length cross-border financings between Canada and the U.S