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Appeals to Watch in 2016: The Appeals Monitor’s Top Ten
  • McCarthy Tétrault LLP
  • Canada
  • January 13 2016

With each New Year comes a new slate of interesting appeals for Canadian businesses and professions. Without further ado, the Appeals Monitor is


Faire affaire Canada
  • Blake Cassels & Graydon LLP
  • Canada
  • January 13 2016

Ce guide propose aux non-Canadiens une introduction aux lois et à la réglementation qui s’appliquent aux activités commerciales au Canada


New Year’s Resolution For Federal Not-For-Profit Corporations: Know Your Corporate Reporting Obligations
  • Torkin Manes LLP
  • Canada
  • January 13 2016

All federal not-for-profit corporations should now be governed by the Canada Not-for-profit Corporations Act (the "CNCA"). As we begin a new year, we


“Due Diligence” as a Defence to Directors’ and Officers’ Liabilities
  • Stikeman Elliott LLP
  • Canada
  • January 11 2016

In an age of increasing liability risk, directors and officers are often reminded that it is important to do their "due diligence". In this third


TENDANCES JURIDIQUES : FISCALITÉ
  • Blake Cassels & Graydon LLP
  • Canada, OECD
  • December 30 2015

En octobre 2015, un nouveau gouvernement libéral a été porté au pouvoir. Celui-ci propose un programme fiscal impliquant des changements importants


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


Distributing an interest in a life insurance policy on a corporate wind-up
  • Miller Thomson LLP
  • Canada
  • November 20 2015

In a recent Interpretation (CRA Views No. 2015-0573841C6) (the “Interpretation”), the Canada Revenue Agency (“CRA”) discussed its position on a


ACB adjustments for foreign affiliate shares held through partnerships
  • Davies Ward Phillips & Vineberg LLP
  • Canada
  • November 5 2015

Recent CRA comments at the May 2014 IFA international tax seminar and a subsequently released CRA technical interpretation highlight anomalies in the


Rectification in a tax context: the intention standard prevails
  • Blake Cassels & Graydon LLP
  • Canada
  • November 2 2015

A drafting mistake in an agreement can result in significant and unintended tax consequences. In the recent case of Baytex Energy Ltd. v. Canada


Are dividends between related corporations still "safe"?
  • Fogler Rubinoff LLP
  • Canada
  • October 29 2015

The 2015 Federal Budget proposed changes that contain a hidden danger which may significantly impede the ability to move cash and other assets