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CRA rules that foreign “share premium account” could be converted to PUC on continuation into Canada
  • Thorsteinssons LLP
  • Canada
  • May 20 2016

In 2015-0584151R3 (recently released), a widely-held foreign public parent company (Pubco) continued into Canada under provincial corporate law. As

Looking Back - The 10 Most Important Appeals of 2015
  • McCarthy Tétrault LLP
  • Canada
  • January 6 2016

Over the holidays, many reflect over the past year in search of lessons learned for the coming year. In line with this tradition the Appeals Monitor

Applications for leave to appeal granted - 10 December 2015
  • Gowling WLG
  • Canada
  • December 10 2015

Mr. Green is lawyer, called to the Bar of Manitoba in 1955, who did not comply with the requirement prescribed by the Law Society of Manitoba (“LSM”

Legal Year in Review
  • Osler Hoskin & Harcourt LLP
  • Canada
  • December 9 2015

Recently elected governments at both the federal and provincial levels had a major impact on Canadian business in 2015, introducing a number of

Key developments in Canadian private M&A law for the oil and gas industry - Q3 2015
  • Stikeman Elliott LLP
  • Canada
  • November 24 2015

The following is an overview of key developments in Canadian law and regulatory practice applicable to private M&A in the oil and gas industry from

Doing business in India
  • Nishith Desai Associates
  • Canada, Germany, India, Japan, Mauritius, Netherlands, Singapore, Switzerland, United Kingdom, USA
  • April 30 2015

India is the seventh largest country by area and the second-most populous country in the world. It has a large and growing middle-class with an

Doing Business in Canada: A Legal Overview
  • Torkin Manes LLP
  • Canada
  • January 31 2015

It has been said that Canada is one of the most unique and enjoyable places in the world for a non-Canadian to explore. Here we

“Half-loaf” gone wrong: Gervais, G. et al. v. The Queen (“Gervais”).
  • Miller Thomson LLP
  • Canada
  • July 31 2014

A recent case from the Tax Court of Canada ruled against a taxpayer who implemented a tax plan known as the "half-loaf" plan. The purpose of a

Envision: implications for Canadian corporations contemplating a merger
  • Lawson Lundell LLP
  • Canada
  • September 27 2013

On September 26, 2013 the Supreme Court released its decision in the Envision case. The case deals with the amalgamation of two credit unions, but

SCC denies leave to appeal in break fee case
  • Thorsteinssons LLP
  • Canada
  • May 6 2013

In Morguard Corporation v. The Queen, the Federal Court of Appeal (FCA) upheld a Tax Court decision that a "break fee" received by a parent company