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Tax Information Exchange Agreements - overview and update
  • Miller Thomson LLP
  • Canada, USA
  • October 5 2010

Most international tax treaties entered into by Canada include a tax information exchange provision (e.g., Article XXVII of the Canada-US Tax Treaty) that enables the Canada Revenue Agency (“CRA”) to obtain pertinent tax information about a particular taxpayer from a foreign country or jurisdiction


Organic Seed Growers and Trade Association v. Monsanto Co.
  • Miller Thomson LLP
  • Canada, USA
  • October 27 2013

A recent decision by the U.S. Federal Circuit Court refusing to issue a declaratory judgment in Organic Seed Growers and Trade Associate v. Monsanto


Reciprocal enforcement of judgments in Arizona and Alberta
  • Miller Thomson LLP
  • Canada, USA
  • April 13 2015

It is now easier to enforce an Arizona judgment in Alberta and vice versa. On April 1, 2015, Governor Douglas Ducey of Arizona signed into law Senate


Monthy tip
  • Miller Thomson LLP
  • Canada, USA
  • August 27 2014

Prior to adding any costs and expenditures to a unit owner's common expenses (i.e. Chargebacks, etc.) a condominium corporation should first consider


City of Toronto studies social programs in churches after sale of church properties
  • Miller Thomson LLP
  • Canada, USA
  • April 30 2014

Churches and religious groups have always worked to improve the communities in which they operate, often including the provision of services for


Shared facilities: the larger community
  • Miller Thomson LLP
  • Canada, USA
  • September 29 2014

Toronto has the largest number of condominiums of any jurisdiction in North America. Many of our condominiums have more residents than small towns


Automobile accidents in British Columbia: a manual for US claims examiners
  • Miller Thomson LLP
  • Canada, USA
  • October 18 2012

The province of British Columbia ("BC") poses unique challenges for insurance claims handlers located in the United States. While generally speaking, the


The volunteer relationship
  • Miller Thomson LLP
  • Canada, USA
  • July 2 2015

Many charities and not-for-profit organizations depend on the dedication and hard work of their volunteers. Volunteer contributions can include


Why would anyone want an unlimited liability company?
  • Miller Thomson LLP
  • Canada, USA
  • October 31 2014

An unlimited liability company ("ULC") is a common entity US businesses use as a Canadian subsidiary or to hold Canadian assets. This can seem


Overview of limitation on benefits article in Canada-U.S. Tax Treaty
  • Miller Thomson LLP
  • Canada, USA
  • April 17 2013

The Canada-United States Tax Treaty (the "Tax Treaty") is unique among Canada's tax treaties in its approach to prevent "treaty shopping". Treaty