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Results: 1-10 of 35

Crowdfunding takes centre stage in newly released documents from the CSA and CRA
  • Osler Hoskin & Harcourt LLP
  • Canada
  • May 28 2015

On May 14, 2015, the Canadian Securities Administrators (CSA) published Multilateral CSA Notice 45-316 Start-Up Crowdfunding Registration and


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”


Commentary on October 24, 2012 Notice of Ways and Means Motion relating to tax matters - foreign spin-offs
  • Osler Hoskin & Harcourt LLP
  • Canada
  • November 1 2012

Section 86.1 provides a tax deferral with respect to distributions to Canadian resident shareholders of spin-off shares by eligible foreign corporations


Minister of Finance releases proposed rules relating to stapled securities and other SIFT amendments
  • Osler Hoskin & Harcourt LLP
  • Canada
  • July 21 2011

On July 20, 2011, the Minister of Finance announced proposed amendments to the Income Tax Act (Canada) (the ITA) relating to the taxation of SIFTs, REITs and publicly traded corporations (the Proposed Amendments


Important reminder - Canadian corporate issuers subject to new U.S. reporting rules in 2011
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • February 16 2011

Starting January 1, 2011, U.S. and non-U.S. corporate issuers of certain securities are subject to sweeping new U.S. information reporting obligations


Does your 401(k) plan offer a target date fund? Get ready for even more participant disclosures
  • Osler Hoskin & Harcourt LLP
  • Canada
  • December 22 2010

Recent surveys indicate that about three-quarters of defined contribution plans offer target date funds as investment options


Federal Budget 2010: changes to taxation of stock options
  • Osler Hoskin & Harcourt LLP
  • Canada
  • March 9 2010

The Canadian government recently tabled its budget for 2010, which proposes significant changes to the way in which both employees and employers are taxed in Canada on stock options, including elimination of the deferral for public company stock options


Ontario LSIF managers face difficult decisions
  • Osler Hoskin & Harcourt LLP
  • Canada
  • March 12 2009

The overall financial and economic climate today continues to test nerves


Paul Seraganian
  • Osler Hoskin & Harcourt LLP

Guillaume Falardeau
  • Osler Hoskin & Harcourt LLP