We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 2,520

Key developments in Canadian private M&A law for the oil and gas industry - Q2 2015
  • Stikeman Elliott LLP
  • Canada
  • September 9 2015

The second quarter of 2015 saw a number of legal developments that may specifically affect private companies in the oil and gas industry. Below


Tax Court determines that T1 adjustment requests constituted valid waivers
  • Thorsteinssons LLP
  • Canada
  • September 9 2015

In Remtilla v. The Queen (2015 TCC 200) V.A. Miller J determined that T1 adjustment request filed by a taxpayer’s representative constituted valid


Withholding tax on cross-border commitment fees
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 30 2015

Commitment fees are a common feature of many lending arrangements whereby a lender is given additional compensation above and beyond the stated


Tension and trends in tax-driven rectification: Graymar Equipment (2008) Inc and Fairmont Hotels Inc
  • Gowling WLG
  • Canada
  • July 13 2015

The Ontario Court of Appeal's decision in Juliar et al v Canada (Attorney General) has long been the leading Ontario case on rectification of tax


McNally: CRA does not have unfettered discretion to delay assessment
  • Dentons
  • Canada
  • July 10 2015

In McNally v. Canada (National Revenue) (2015 FC 767), the taxpayer brought an application to the Federal Court for an order requiring the Minister


The True Intention of the Parties Has Its Limits: An Important Reminder from the Supreme Court of Canada
  • Fasken Martineau DuMoulin LLP
  • Canada
  • December 13 2016

Following its 2013 AES decision, the Supreme Court of Canada ("SCC") has once again addressed the issue of retroactive modifications to written


Health Alert (Australia) 12 December 2012
  • DLA Piper LLP
  • Canada, United Kingdom, USA
  • December 12 2016

Application for judicial review of decision of Administrative Appeals Tribunal applicant seeking impermissibly to review previous decision of


Forced audit disclosure of uncertain tax positions
  • Gowling WLG
  • Canada, USA
  • July 13 2015

MNR v BP Canada Energy Company is the first Canadian case dealing with whether a taxpayer’s subjective view of its tax filing position must be


Jean Coutu: SCC Revises Test for Rectification under the Civil Code
  • Dentons
  • Canada
  • December 13 2016

On December 9, 2016, the Supreme Court of Canada rendered its judgment in Jean Coutu Group (PJC) Inc. v Attorney General of Canada (2016 SCC 55) along


Manning a ghost ship: Tax Court allows undischarged bankrupt to obtain trustee consent for previously commenced appeal
  • Gowling WLG
  • Canada
  • July 13 2015

In Paul L. Schnier v. Her Majesty the Queen, the Tax Court of Canada (TCC) dismissed a motion to quash an appeal brought on the basis that the