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Tax Court Allows Deduction for Advisory Fees in M&A Transaction
  • Bennett Jones LLP
  • Canada
  • July 22 2016

The Tax Court of Canada has recognized in a recent case that “oversight expenses” - notably investment banking and other professional advisory fees


TCC applies the GAAR to treat post-takeover steps as a cross-border surplus strip
  • Thorsteinssons LLP
  • Canada
  • July 1 2016

In Univar Holdco Canada ULC v. The Queen, 2016 TCC 159, a UK private equity firm (CVC) acquired all the shares of Univar NV (a Netherlands public


Interest Deductibility in Canada: The TDL Group Co. Decisions
  • Davies Ward Phillips & Vineberg LLP
  • Canada
  • June 3 2016

Last summer, one of the writers and two colleagues examined1 the then-recently issued decision of the Tax Court of Canada (TCC) in TDL Group Co. v


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