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.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-6 of 6

Doing business in British Columbia 2012

  • Davis LLP
  • -
  • Canada
  • -
  • October 12 2012

Except where otherwise noted, this paper is current as of September, 2011 and provides preliminary information on Canadian and British Columbia legal matters to assist you in establishing a business in British Columbia and provides general guidance only

Doing business in Canada

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • September 17 2012

Unlike the United States, Canada was not created by a unilateral declaration of independence from the colonial occupation of England

Secured creditors beware: Crown GSTHST garnishment may trump your security interest in an account receivable

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 14 2012

In the recent decision of the Supreme Court of Canada in Toronto-Dominion Bank and Her Majesty the Queen (2012 SCC 1), the Supreme Court succinctly agreed with the reasons of Justice Noël of the Federal Court of Appeal

Supreme Court decision in Toronto-Dominion Bank v. Her Majesty the Queen: garnishment notices regarding unpaid GST remain valid after bankruptcy

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • January 30 2012

In a succinct decision rendered on January 12, the same day as the hearing, the Supreme Court of Canada finally settled the question of whether requirements to pay, issued pursuant to section 317 of the Excise Tax Act prior to the bankruptcy of a tax debtor, but not paid before such time, remain valid against the garnishee

Significant proposals to amend Canada’s foreign affiliate tax rules

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • August 22 2011

On August 19, 2011, the Federal Minister of Finance released a significant package of proposed amendments to Canada’s income tax rules applicable to Canadian multinational corporations with foreign affiliates

CRA getting aggressive in asserting deemed trust over mortgage proceeds

  • Aird & Berlis LLP
  • -
  • Canada
  • -
  • May 16 2011

Unremitted source deductions are subject to a deemed trust in favour of the Crown under Section 227 of the Income Tax Act (the "ITA"), Section 86 of the Employment Insurance Act (the "EIA") and Section 23 of the Canada Pension Plan (the "CPP"

Current Search

Suggested Facets

Author

Firm Name

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy