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Doing Business in Canada, An Introduction to the Legal Aspects of Investing and Establishing a Business in Canada
  • Borden Ladner Gervais LLP
  • Canada
  • December 2 2016

This guide provides a practical overview of Canada's legal landscape to international businesses looking to establish operations in Canada or


New Québec Transfer Duty Regulations
  • McCarthy Tétrault LLP
  • Canada
  • November 28 2016

The Quebec government has deposited new regulations to give effect to measures announced in the March budget. Among the clarifications are confirming


Québec Bill 112: Significant Changes to Duties on Transfers of Immovables
  • Davies Ward Phillips & Vineberg LLP
  • Canada
  • November 22 2016

The Québec 2016-2017 Budget tabled by Finance Minister Carlos Leitão on March 17, 2016, announced significant changes to the Act respecting duties on


Canadianization of American Agreements
  • Fasken Martineau DuMoulin LLP
  • Canada
  • November 17 2016

In light of recent events, it appears that our American friends are taking a greater interest in Canada. The following is a description of some issues


Significant change in CRA policy harms Canadian investors in US LLPs and LLLPs
  • Dickinson Wright PLLC
  • Canada
  • November 14 2016

Earlier this year the Canada Revenue Agency (“CRA”) announced its new administrative position that limited liability partnerships (“LLPs”) and


Be Prepared: Changes to Tax Rules Could Mean Higher Taxes on Sale of Dealership
  • Sotos LLP
  • Canada
  • October 31 2016

Automotive dealerships often have millions of dollars in internally-generated goodwill. Changes announced in the recent federal budget could mean a


Increased Funding for Innovation in Ontario
  • SIM. IP Practice
  • Canada
  • October 13 2016

Ontario Premier Kathleen Wynne's recent Speech from the Throne on September 12, 2016, and subsequent mandate letters to Ontario's Cabinet Ministers


A Director’s Resignation Must Be Signed and Delivered
  • McLennan Ross LLP
  • Canada
  • October 6 2016

Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and


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