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Doing business in Canada - navigating opportunities for investment and growth
  • McCarthy Tétrault LLP
  • Canada
  • July 2 2015

What are the key considerations when planning to establish or acquire a business in Canada? What are the potential opportunities, and where are the

Directors’ liability for payroll withholding taxes
  • Lavery de Billy LLP
  • Canada
  • June 26 2015

Directors of a corporation may be held personally liable in cases where the corporation fails to withhold and remit federal or provincial payroll

Capital gains exemption extended to gifts of private shares and real estate
  • Miller Thomson LLP
  • Canada
  • April 21 2015

The Budget proposes to exempt from capital gains tax charitable gifts of cash proceeds from the disposition of private company shares and real estate

2015 federal budget promises to modernize corporate governance framework for CBCA companies
  • Davies Ward Phillips & Vineberg LLP
  • Canada
  • April 21 2015

The federal government announced today as part of its 2015 budget that the 2015 Economic Action Plan will include proposed amendments

Applications for leave to appeal dismissed - 16 April 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • April 16 2015

On appeal from the Quebec Court of Appeal. The applicant is a company that produces and assembles industrial electric motor components as a

CRA says s. 103 and s. 80 did not apply on sale of a partnership
  • Thorsteinssons LLP
  • Canada
  • February 16 2015

In 2014-0529981I7, the CRA Rulings Directorate considered a case where partnership interests and a debt obligation (Particular Note) owed by a

Increase to lifetime capital gains exemption (and other indexed amounts) for 2015
  • Thorsteinssons LLP
  • Canada
  • February 11 2015

In the 2013 Federal Budget, the government announced that the lifetime capital gains exemption (LCGE) for dispositions of qualified small business

CRA sued for $32million for threatening to intimidate taxpayers into accepting settlement
  • Thorsteinssons LLP
  • Canada
  • February 6 2015

Cardel Construction, a Calgary-based development company, recently initiated a lawsuit against the Canada Revenue Agency (the “CRA”) seeking

CRA says mid-year amalgamation did not engage partnership deferral rules
  • Thorsteinssons LLP
  • Canada
  • February 2 2015

In 2014-0539191E5, a Canadian corporation (A Co) with a December 31 taxation year end had a significant interest in a partnership (Partnership) with

Doing Business in Canada: A Legal Overview
  • Torkin Manes LLP
  • Canada
  • January 31 2015

It has been said that Canada is one of the most unique and enjoyable places in the world for a non-Canadian to explore. Here we