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Results: 1-10 of 19

Security interests in railcars - a Canadian overview

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • January 9 2013

Based on industry reports, it is expected that railcar leasing activities in Canada and throughout North America will continue to increase in 2013. This

Inadvertently discharged PPSA financing statement saved by equity (but caution, this will not always occur)

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • November 13 2012

A recent Supreme Court of British Columbia decision in KBA Canada v. 3S Printers Inc. held that where a BC PPSA financing statement has been inadvertently discharged and there is no prejudice to subordinate creditors, the court can make an order giving priority to the discharged creditor

Two recent Ontario cases act as a reminder and reconfirmation

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • October 11 2012

In recent years the Ontario Personal Property Security Act (“PPSA”) changed the scope of its application to include all leases for a term of more than one year, regardless of whether it is a “true” or “financing” lease

The Canadian leasing environment: an overview for US professionals (business and legal)

  • Cassels Brock & Blackwell LLP
  • -
  • Canada, USA
  • -
  • May 5 2011

As international trade grows, financial institutions and manufacturers of equipment recognize that international sales or globalization of their business is a requirement to staying competitive

Manufacturing and processing sector: accelerated capital cost allowance

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 22 2011

As part of its plan to continue to stimulate the Canadian manufacturing sector, the Federal Government proposes to extend certain incentives related to the acquisition of machinery and equipment

PPSA changes for Ontario

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • February 2 2011

The Ontario Open for Business Act, 2010 (referred to as a "good government bill") amends a number of statutes

Interpretation of leases in the ordinary course of business of the lessor

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • February 2 2011

April 2008: Century McMynn Leasing leased three buses to Perimeter pursuant to leases for a term of more than one year and did not register under the Bristish Columbia PPSA

Proposed lease accounting changes: impact on asset finance deals

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • December 14 2010

In August 2010, the International Accounting Standards Board ("IASB") issued a proposal which, if adopted, will overhaul lease accounting for all companies reporting under IFRS

The Canadian leasing environment an overview for U.S. professionals (business and legal)

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • October 13 2010

As international trade grows, financial institutions and manufacturers of equipment recognize that international sales or globalization of their business is a requirement to staying competitive

Limitations in use of purchase-money security interest in cross-collateralization

  • Davis LLP
  • -
  • Canada
  • -
  • June 29 2010

A recent decision of the Alberta Queen's Bench has raised some questions about purchase-money security interest ("PMSI") proceeds and cross-collateralization of assets secured by these types of security interests

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