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 470

Tax Court Addresses Distinction between Employees and Independent Contractors
  • Miller Thomson LLP
  • Canada
  • October 24 2016

A recent decision of the Tax Court of Canada serves as a reminder that charities and non-profit organizations must ensure that they properly


Ontario court confirms costs consequences of litigation positions
  • Miller Thomson LLP
  • Canada
  • April 30 2012

In our December 2011 issue we wrote on the decision of the Ontario Superior Court in VON Canada v. Greater Hamilton Wellness Foundation


When is an unwritten rule an enforceable one?
  • Lawson Lundell LLP
  • Canada
  • November 30 2012

Societies are generally groups of like-minded people who form a voluntary association for a particular purpose


‘Tis the season for (conditional) giving? British Columbia court rules on conditional donation agreements
  • McMillan LLP
  • Canada
  • December 18 2013

In the spirit of giving this holiday season, many will donate to a favorite charity. One common way to donate is in the form of a "conditional


Private parties not liable for public interest costs
  • Borden Ladner Gervais LLP
  • Canada
  • June 12 2015

As detailed elsewhere on this blog (here and here), courts are becoming increasingly resistant to attempts by third parties, specifically


La Cour d’appel du Québec confirme que la Convention fiscale entre le Canada et les États-Unis ne s’applique pas aux résidents du Québec
  • Miller Thomson LLP
  • Canada
  • November 29 2016

Dans le bulletin de juillet 2015, nous traitions d’une décision rendue par


Ontario court comments on executive compensation
  • Miller Thomson LLP
  • Canada
  • November 28 2014

Earlier this year, the Ontario Court of Appeal decided Unique Broadband Systems, Inc. (Re), in which it overturned the trial judge's decision to


Quebec Court of Appeal confirms that the Canada-U.S. Tax Convention not Applicable to Quebec Residents
  • Miller Thomson LLP
  • Canada, USA
  • November 29 2016

In our July 2015 Newsletter, we wrote about a decision of the Court of Quebec in Emballages Starflex Inc. v. Agence du Revenu


Class action settlement challenges: unclaimed funds
  • Osler Hoskin & Harcourt LLP
  • Canada
  • March 4 2015

Yet another class action settlement looks like it will have unclaimed funds at the end of the claims period. The settlement between AMT, Montreal's


Court strikes down another leveraged donation plan
  • Thorsteinssons LLP
  • Canada
  • October 9 2012

In the recent case of Kossow v. the Queen (2012 TCC 325), the Tax Court of Canada examined another so-called “leveraged donation plan”, and relied on a recent Federal Court of Appeal decision to deny the tax benefit claimed by the donor