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The impact of passive foreign investment company tax rules on Canadian mining companies
  • Osler Hoskin & Harcourt LLP
  • Canada
  • June 14 2011

Many Canadian mining companies wishing to access U.S. capital markets find that the U.S. “passive foreign investment company” (PFIC) tax rules can present special problems


Can issuers file an addendum when amending technical reports? Maybe
  • Stikeman Elliott LLP
  • Canada
  • August 28 2012

One question that we’re often asked by issuers and mining industry professionals is: When amending a technical report, is it a requirement that the issuer replace the report that is currently filed on SEDAR with a fully revised report, or can an issuer simply create and file an addendum?


Doing business in Canada
  • Gowling WLG
  • Canada
  • October 22 2014

Unlike the United States, Canada was not created by a unilateral declaration of independence from the colonial occupation of England. There was no


United States Joins Canada and European Union in Adopting Transparency Rules
  • Davies Ward Phillips & Vineberg LLP
  • Canada, USA
  • June 29 2016

In line with a global trend for greater transparency of payments made by companies in extractive industries to governments of resource-rich countries


Securities law: 15 hot topics for 2015
  • Gowling WLG
  • Canada
  • January 26 2015

The decline in oil prices and the consequences for Western Canada as well as the delayed Federal Budget have all dominated the domestic headlines for


Doing business in Canada - March 2015 edition
  • Aird & Berlis LLP
  • Canada
  • March 24 2015

Canada was created in 1867 and currently consists of ten provinces and three territories. Canada is a parliamentary democracy whose form of government


SEC issues proposed rules implementing Dodd-Frank Act reporting obligations regarding conflict minerals, mine safety and payments by resource extraction issuers
  • Osler Hoskin & Harcourt LLP
  • Canada
  • December 23 2010

On December 15, 2010, the U.S. Securities and Exchange Commission (SEC) proposed rules to implement provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Act) dealing with new reporting obligations regarding use of conflict minerals originating in the Democratic Republic of the Congo and adjoining countries, mine safety, and payments to government entities in connection with the commercial development of oil, natural gas or minerals


Update on transparency reporting compliance with EU reporting requirements by extractive companies on government payments is determined to be an acceptable substitute for Canada
  • Herbert Smith Freehills LLP
  • Canada
  • September 1 2015

In an earlier post we noted that the Canadian federal government had brought new legislation into force on 1 June 2015, the Extractive Sector


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


Recent SEC FAQs on disclosure of payments to governments and on conflicts minerals
  • Osler Hoskin & Harcourt LLP
  • Canada
  • July 25 2013

On May 30, 2013, the U.S. Securities and Exchange Commission (SEC) published a list of Frequently Asked Questions (FAQs) to provide guidance on the