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Results: 1-10 of 12

Municipalities to step into leading role

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • June 25 2013

On June 12, 2013, the Ministry of Energy issued a directive to the Ontario Power Authority ("OPA") pursuant to the Electricity Act, 1998 to amend the

Ontario budget 2013: tax measures target aggressive tax planning

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 3 2013

On May 2, 2013, Finance Minister Charles Sousa tabled the Ontario minority government's 2013 Budget entitled "A Prosperous & Fair Ontario" (Budget

Federal budget 2013: improving the integrity of the tax system

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • March 21 2013

The Honourable James Flaherty, Minister of Finance, tabled the government's 2013 Federal Budget (Budget 2013) on March 21, 2013 (Budget Day

Finance releases draft legislation to implement stapled securities rules

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • September 6 2012

On July 25, 2012, the Department of Finance Canada (“Finance”) released draft legislation to amend the Income Tax Act (Canada) (the “Act”) to eliminate the tax advantages of stapled security transactions

Federal Budget 2012: the plan to return to balanced budgets

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • March 29 2012

The Honourable James Flaherty, Minister of Finance, tabled the Conservative Government’s 2012 Federal Budget (Budget 2012) on March 29, 2012 (Budget Day

Goodwill hunting: identifying and allocating value to goodwill on the sale of a business

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 16 2012

One of the more significant issues in an asset purchase deal is the allocation of purchase price among the assets being purchased

Don’t make a paper airplane out of the GSTHST letter you receive from CRA

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 2 2012

It is always wise to pay careful attention to form letters that are sent by the CRA, and particular attention should be paid to the GSTHST form letter you may receive in the mail in the next few weeks

CRA reaffirms position on activities carried on outside the municipality

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • December 14 2011

A recently released CRA technical interpretation provides municipal electricity utilities (MEUs) and other municipally-owned corporations (MOCs) with continuing reassurance regarding the CRA’s application of the geographic source of income test in paragraphs 149(1)(d.5) and 149(1)(d.6) of the Income Tax Act (Canada) (the “Act”), and presents some interesting opportunities for expanding their business footprint

Finance eliminates tax advantages of stapled security transactions

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • July 21 2011

On July 20, 2011, the Department of Finance Canada (Finance) announced proposed amendments intended to eliminate the tax advantages of stapled security transactions

Public company spin-off transactions

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 31 2011

Corporate spin-off transactions have again become a preferred structure for companies to release shareholder value and achieve other business purposes