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Regulation 102 withholding: the new exemption
  • Gowling WLG
  • Canada
  • April 26 2016

Non-resident employers often send employees to Canada to provide services to Canadian clients, to assist a Canadian affiliate, or to attend


Applications for leave to appeal dismissed - 21 April 2016
  • Gowling WLG
  • Canada
  • April 21 2016

The Alberta Utilities Commission held a Utilities Asset Disposition proceeding and addressed risk for stranded assets; assets no longer used to


Retenues en vertu de l'article 102 du réglement : la nouvelle dispense
  • Gowling WLG
  • Canada
  • April 18 2016

Les employeurs non-résidents envoient souvent des employés au Canada pour fournir des services à des clients canadiens, pour aider une société


Applications for leave to appeal dismissed - 7 April 2016
  • Gowling WLG
  • Canada
  • April 7 2016

The applicant was charged with 21 counts in connection with allegations of bodily injury to and physical abuse of his minor children. The alleged


Canada’s Federal Budget 2016: Labour market issues
  • Gowling WLG
  • Canada
  • April 1 2016

Canadian Finance Minister Bill Morneau tabled the new Liberal Government's first Budget on March 22, 2016. Entitled "Growing the Middle Class" the


New Québec Tax Certificate Requirement for Québec Construction Contractors and Employee Placement Agencies
  • McMillan LLP
  • Canada
  • March 31 2016

In recent years the Québec government has expended considerable effort to fight tax evasion, particularly within the employee


Budget 2016-2017 du Québec - maintien de la rigueur fiscale
  • Blake Cassels & Graydon LLP
  • Canada
  • March 18 2016

Le 17 mars 2016, le gouvernement du Québec (le Gouvernement ) a dévoilé son budget 2016-2017 (le Budget ). Il y confirme que l’équilibre


Key Developments in Canadian private M&A law for the oil and gas industry - Q4 2015
  • Stikeman Elliott LLP
  • Canada
  • March 14 2016

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


Applications for leave to appeal dismissed - 11 March 2016
  • Gowling WLG
  • Canada
  • March 11 2016

The applicant, Mr. Logan, engaged in cross-border smuggling of narwhal tusks from Canada to the United States and repatriated the proceeds of


An Eye on the Taxpayer, Part VI: Public Purse Challenges Persist
  • Miller Thomson LLP
  • Canada
  • March 3 2016

The challenge of public finance and fiscal restraint continues to persist across Canada. Depending on who you ask, some governments are