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Annual Returns Due Date Approaching for Ontario Health Service Providers
  • Miller Thomson LLP
  • Canada
  • September 20 2016

Under the Corporations Information Act (Ontario) (the “Act”), corporations are required to file an Annual Return with the Ministry of Government and


CRA Revises Position on the Retention of Church Envelopes
  • Miller Thomson LLP
  • Canada
  • September 9 2016

As a condition of charitable registration, charities are required to keep proper books and records. This requirement not only enables the Canada


Applications for leave to appeal dismissed - 9 September 2016
  • Gowling WLG
  • Canada
  • September 9 2016

Between the years 2002 and 2004, Mr. Jacobs, respondent, loaned, through his company, a total of $967 000 to Mr. Yehia, applicant. The two intended


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


Goodwill sale: everything must go!
  • Thorsteinssons LLP
  • Canada
  • August 12 2016

Canada's Budget 2016 proposes to repeal the existing eligible capital property (ECP) regime in favour of a new class of depreciable capital property


Alberta court confirms arm’s length standard does not govern interest on inter-company loans within Canada
  • Thorsteinssons LLP
  • Canada
  • August 8 2016

In ENMAX Energy Corporation v Alberta, 2016 ABQB 334, an Alberta court usefully confirmed that the arm's length standard does not govern the interest


Proposed GSTHST amendments relating to drop shipments
  • Osler Hoskin & Harcourt LLP
  • Canada
  • August 8 2016

The drop shipment rules found in section 179 of the Excise Tax Act (the Act) essentially allow an unregistered non-resident person to acquire goods


What will become of the U.S. DebtEquity Proposal?
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • August 5 2016

When the U.S. Treasury Department issued proposed debtequity regulations on April 4, 2016 (the Proposed 385 Regulations), the impact of these rules


Tax Court Allows Deduction for Advisory Fees in M&A Transaction
  • Bennett Jones LLP
  • Canada
  • July 22 2016

The Tax Court of Canada has recognized in a recent case that “oversight expenses” - notably investment banking and other professional advisory fees


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