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Results: 1-10 of 291

Proposed replacement of eligible capital property rules by new depreciable property class
  • Gowling WLG
  • Canada
  • August 23 2016

Budget 2016 proposed rules to replace the existing eligible capital property (“ECP”) regime with a new class of depreciable capital property


Acquiring assets in Ontario: What every business owner must know about the Bulk Sales Act
  • Gowling WLG
  • Canada
  • August 19 2016

Nearly 100 years after coming into force in Ontario, the Bulk Sales Act (the "BSA") is soon be repealed. However, as a result of the Ontario Superior


Selling a business: Top five tips revealed
  • Gowling WLG
  • Canada
  • July 21 2016

Business owners are often looking for opportunities to improve and grow their businesses, or in some cases, refine their exit strategies. If you’re a


Appeal dismissed - 15 July 2016
  • Gowling WLG
  • Canada
  • July 15 2016

On appeal from a judgment of the Ontario Court of Appeal (2014 ONCA 497), affirming a decision of Belobaba J. (2013 ONSC 2289).One of the casualties


Early cybersecurity derivative actions miss Target
  • Gowling WLG
  • Canada
  • July 12 2016

As derivative actions against the principals of corporate targets of cyber attacks are in their infancy in Canada, there is relatively little to


Applications for leave to appeal dismissed - 23 June 2016
  • Gowling WLG
  • Canada
  • June 23 2016

A search warrant was executed against the property of the applicant, Mr. Nur, by the RCMP during its investigation following the shooting on


Be aware of potential liabilities when buying a business
  • Gowling WLG
  • Canada
  • June 20 2016

In a recent decision, Gestion F. Lessard Inc. v. Bournival, 2016 QCCS 2537, the Superior Court of Québec observed the potential liabilities involved


Fintech companies: What are the key laws & regulations you need to follow?
  • Gowling WLG
  • Canada
  • June 20 2016

As financial institutions turn to technology to improve their processes and reduce costs, financial technology or "fintech" companies have entered


The Federal Court of Appeal clarifies the de facto control test
  • Gowling WLG
  • Canada
  • June 14 2016

Control is a concept that is relevant for a number of income tax rules. There are two types of control: de jure and de facto control. Determining de


Applications for leave to appeal dismissed - 10 June 2016
  • Gowling WLG
  • Canada
  • June 10 2016

The applicant sought reconsideration of a decision of the Public Service Labour Relations and Employment Board (“Board”) dated February 21, 2008. She