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 76

CRA permits amendment to DSU plan to allow payment in common shares

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • January 5 2015

In Advance Tax Ruling 2011-0418571R3 (recently released), the CRA ruled that an amendment to an existing plan established pursuant to Regulation

GSTHST joint-venture elections and nominee corporations

  • Bennett Jones LLP
  • -
  • Canada
  • -
  • December 19 2014

Joint-ventures (JVs) with nominee corporations or bare trustees that have been elected to account for the GSTHST of the JV should be aware of the

Directors need to meet high standard to avoid liability

  • Bennett Jones LLP
  • -
  • Canada
  • -
  • December 16 2014

The Tax Court of Canada again confirmed that directors of corporations will have a high burden to meet to establish a due diligence defence and avoid

Osler’s insights on key developments in 2014 and their implications for Canadian business.

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • December 9 2014

Four securities regulatory developments in 2014 warrant special attention:The Canadian Securities Administrators (CSA) proposed a new “permitted bid”

Doing business in Canada - December 2014

  • Norton Rose Fulbright LLP
  • -
  • Canada
  • -
  • December 2 2014

Canada is a member of a wide network of international treaties that offer protection of investments in Canada to foreign investors from countries

Why would anyone want an unlimited liability company?

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • October 31 2014

An unlimited liability company ("ULC") is a common entity US businesses use as a Canadian subsidiary or to hold Canadian assets. This can seem

Court rules in case involving director’s liability for income tax and other amounts

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 31 2014

The Income Tax Act (Canada) (the "Act") provides that directors of a corporation, including a not-for-profit corporation, are liable for income tax

CRA confirms that a two-partnership structure would not constitute a tiered partnership

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • October 6 2014

In 2014-0528001E5, the CRA was asked to consider a situation where an existing partnership (Partnership A), having an off-calendar fiscal year end

CRA confirms trap on rollover of foreign affiliate shares held through a partnership

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • July 2 2014

When a Canadian company (Canco) receives a pre-acquisition surplus dividend (Pre-Acq Dividend) from a foreign affiliate (FA), s. 92(2) reduces

The CRA provides its opinion on the duties and responsibilities of an executor for the estate of a sole shareholder of a corporation

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • June 9 2014

In 2013-0513191E5, the CRA responded to four questions regarding the responsibility and liability of an executor in a situation where the deceased