We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 65

Highlights of the February 20, 2014 Quebec budget

  • Norton Rose Fulbright LLP
  • -
  • Canada
  • -
  • February 28 2014

On February 20, 2014, the Quebec Minister of Finance and the Economy, Mr. Nicolas Marceau, tabled his government's second budget, which includes only

Taxing times

  • Bennett Jones LLP
  • -
  • Canada
  • -
  • February 20 2014

A corporation is an extremely common vehicle through which to carry on business or hold investments. There are numerous advantages and disadvantages

Taxing times: alternative routes to incorporation

  • Bennett Jones LLP
  • -
  • Canada
  • -
  • February 20 2014

While managing a real estate portfolio under a corporate structure can sometimes create tax burdens, there are other options. In part two of a

Thin cap and withholding tax rules get tougher

  • McMillan LLP
  • -
  • Canada
  • -
  • February 14 2014

In order to prevent non-residents of Canada from stripping profits from Canadian corporations in the form of deductible interest, the Income Tax Act

Using contract law to fix tax (and other) mistakes: the Supreme Court of Canada recognizes a rectification-like remedy under Quebec law

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • December 2 2013

A taxpayer intends to undertake a transaction on a tax-efficient basis. But the transaction gets papered wrong, and the intended tax treatment is not

Doing business in Alberta 2013

  • Davis LLP
  • -
  • Canada
  • -
  • November 30 2013

Except where otherwise noted, this paper is current as of November 2013 and provides preliminary information on Canadian and Alberta legal matters to

Think twice before using an LLC in Canada

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 31 2013

A limited liability company (“LLC”) is a common type of business entity used in the United States of America (“US”). However, Americans planning to

The Federal Court of Appeal’s Bagtech decision: attaining CCPC status by restricting voting rights in a USA

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • October 28 2013

In The Queen v. Bioartificial Gel Technologies (Bagtech) Inc., a decision rendered on June 21, 2013, the Federal Court of Appeal clarified the

CRA says multi-tier partnership alignment election fails when new partnership added

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • August 26 2013

In 2012-0470921E5 (released August 21, 2013), the CRA's Rulings Directorate said the addition of a new partnership to an existing chain of

August 2013 legislative proposals foreign affiliate dumping update

  • Blake Cassels & Graydon LLP
  • -
  • Canada
  • -
  • August 26 2013

On August 16, 2013, the Minister of Finance released for consultation draft legislative proposals (the August 16 Proposals) to amend the foreign