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Results: 1-10 of 95

OSC asks investment fund managers to consider budget changes to forward agreements

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

The Ontario Securities Commission yesterday released a staff notice setting out the issues that investment fund managers should consider in light of

Budget 2013: deconstructing derivatives capturing character conversion transactions

  • McMillan LLP
  • -
  • Canada
  • -
  • March 27 2013

One of the "tax loopholes" targeted in Budget 2013 is a category of financial transactions dubbed "character conversion transactions" by the

Budget 2013 a new federal consumer code

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • March 22 2013

As part of its 2013 Budget tabled in Parliament yesterday, the federal government has indicated its intention to develop a "comprehensive financial

Prohibited investments - RRSPRRIF

  • WeirFoulds LLP
  • -
  • Canada
  • -
  • March 12 2013

This is a follow-up to our Client Update released in December 2012 which included a discussion of the Prohibited Investment (PI) rules in the Income

TMX group consultation paper on emerging market issuers

  • Dentons
  • -
  • Canada
  • -
  • January 8 2013

On December 17, 2012, the Toronto Stock Exchange ("TSX") and TSX Venture Exchange ("TSXV"), which together with the TSX forms the "Exchanges," published a

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

Changes to non-resident tax withholdings; more than meets the eye

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • November 15 2012

Are you an investment dealer or a mutual dealer that has non-resident client accounts?

2012 so far: Bill C-45 and amendments to financial services legislation

  • Blake Cassels & Graydon LLP
  • -
  • Canada
  • -
  • November 13 2012

On October 18, 2012, the Honourable Jim Flaherty, Minister of Finance, introduced in Parliament the Jobs and Growth Act, 2012 (Bill C-45), the second omnibus legislation in 2012 implementing the provisions of the federal Budget tabled on March 29, 2012

New technical amendments permit non-Canadian trust units including ETFs to be qualified securities

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada
  • -
  • November 6 2012

On October 24, 2012, the Minister of Finance (Canada) tabled a Notice of Ways & Means Motion (the "Notice of Ways & Means Motion") containing almost 1000 pages of technical amendments to the Income Tax Act (Canada) (the "ITA"

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