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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


Options for unhappy members under the Canada Not-for-profit Corporations Act: oppression remedy
  • Borden Ladner Gervais LLP
  • Canada
  • April 9 2015

Members can bring claims against an association if they feel like their rights are being oppressed by the association. The oppression remedy is an


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


U.K. Charity Commission decision in the Human Dignity Trust overturned implications of the decision
  • Miller Thomson LLP
  • Canada, United Kingdom
  • July 31 2014

A decision of the UK First-Tier Tribunal (Charity) has been released that will be of interest to charities in Canada, particularly those engaged in


Court rules “culpability is not a finite” in charitable donation scheme
  • Baker McKenzie
  • Canada
  • November 16 2016

According to Statistics Canada, 84 of Canadians aged 15 and over, or just under 24 million people, reported making at least one financial donation to


‘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


Court rules in case involving director’s liability for income tax and other amounts
  • Miller Thomson LLP
  • Canada
  • October 31 2014

The Income Tax Act (Canada) (the "Act") provides that directors of a corporation, including a not-for-profit corporation, are liable for income tax


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


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