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Results: 1-10 of 466

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


Taxpayer loses “break fee” appeal
  • Thorsteinssons LLP
  • Canada
  • December 2 2012

In Morguard Corporation v. The Queen, the Federal Court of Appeal (FCA) upheld the Tax Court of Canada decision that a “break fee” received on an attempted acquisition of a target company was ordinary income to the recipient


Federal Court of Appeal to hear argument tomorrow in “break fee” case (Morguard)
  • Dentons
  • Canada
  • November 19 2012

Tomorrow morning (November 20, 2012), the Federal Court of Appeal is scheduled to hear an appeal by Morguard Corporation (“Morguard”, formerly operating as Acktion Corporation), regarding the taxation of a “break fee” received as a result of a failed takeover bid


TCC rules on taxation of break fees
  • McMillan LLP
  • Canada
  • July 31 2012

In the recent decision Morguard Corp. v R., 2012 TCC 55, the Tax Court of Canada ("TCC") considered the proper tax treatment of a break fee in the hands of a recipient as a result of a failed takeover bid


Supreme Court of Canada grants leave in tax case involving contingent liabilities
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 4 2012

In a rare oral hearing, the Supreme Court of Canada granted leave in the case of Daishowa-Marubeni International Ltd. v. The Queen


Doing business and raising capital in Canada
  • Torys LLP
  • Canada
  • June 29 2012

We have prepared this Business Law Guide as a general overview of certain legal and business matters that may be relevant to a decision to establish or invest in a business in Canada