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Results: 1-10 of 26

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

Draft legislation to implement stapled securities rules

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • October 5 2012

The Department of Finance has released draft legislation to amend the Income Tax Act to eliminate the tax advantages of stapled security transactions

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

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

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 dividends

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 27 2011

Canadians who are approaching or have reached retirement age often look for yield investments that can pay a monthly or quarterly cash distribution to provide them with enough cash to live on without having to continually sell a portion of their investments

Ontario budget highlights 2011

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

On March 29, 2011 the Ontario Minister of Finance Hon. Dwight Duncan introduced the government’s 2011 budget

Employee stock option surrender payments non-deductible

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 11 2011

On December 21, 2010, the Tax Court of Canada dismissed the taxpayer’s appeal in Imperial Tobacco Canada Limited v. The Queen

Department of Finance responds to HST concerns of financial services industry

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

On January 28, 2011, the Department of Finance released its initial response to industry calls for clarification and modification of proposed draft legislation and regulations in respect of the harmonized sales tax ("HST") by financial institutions

Ontario’s 2010 Fall Economic Statement

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • November 19 2010

On Thursday November 18, the Ontario Minister of Finance, Hon. Dwight Duncan, released the much anticipated Fall Economic Statement and Fiscal Update (the Update) as required by statute