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Results: 1-10 of 903

CRA says stop-loss rule did not apply on conversion of US LLC to US LP
  • Thorsteinssons LLP
  • Canada
  • May 22 2016

In 2015-0588791I7 (recently released), a foreign affiliate of a partnership (LLC 1) held a shares in another US limited liability company (LLC 3


CRA confirms that Reg. 105 withholding does not apply to secondment arrangement
  • Thorsteinssons LLP
  • Canada
  • May 20 2016

In 2014-0542411R3 (recently released), a Canadian subsidiary in a foreign-controlled group (Canco) entered into a secondment arrangement with a


Clients & Friends Newsletter - April 2016
  • Baker & McKenzie
  • Russia, Spain, Sweden, United Kingdom, USA, Vietnam, China, Denmark, European Union, Israel, OECD, Romania, Argentina, Australia, Belgium, Canada
  • April 30 2016

On December 17, 2015, the Argentine Central Bank issued Communication “A” 5850 which lifts several exchange control restrictions and allows


Applications for leave to appeal dismissed - 21 April 2016
  • Gowling WLG
  • Canada
  • April 21 2016

The Alberta Utilities Commission held a Utilities Asset Disposition proceeding and addressed risk for stranded assets; assets no longer used to


Incorporation of Professionals after the 2016 Federal Budget
  • MacPherson Leslie & Tyerman LLP
  • Canada
  • April 18 2016

Many different professional groups have been granted the ability to provide their services through a professional corporation. The groups entitled to


Important Modifications to The Act Respecting Duties on Transfers of Immovables
  • McMillan LLP
  • Canada
  • April 14 2016

The March 17 Québec budget sets out various projected amendments that will introduce significant changes to the regime of duties on transfers of


Significant amendments to the Act Respecting Duties on Transfers of Immovable following the 2016-2017 provincial budget
  • Lavery de Billy LLP
  • Canada
  • April 13 2016

The Act Respecting Duties on Transfers of Immovables (the “Act”) Imposes transfer duties (also known as the “welcome tax”) on the Transfer of


Summary of CRA Filing Requirements for Tax-Exempt Corporations
  • Miller Thomson LLP
  • Canada
  • April 11 2016

There are a number of persons besides Canadian registered charities and non-profit organizations that have special tax-exempt status under the


Major U.S. anti-inversion regulations impact Canadian companies both in and out of the inversion sandbox
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • April 11 2016

On Monday April 4, 2016, the U.S. Treasury Department released a comprehensive set of temporary regulations that are designed to stop the flow of


Applications for leave to appeal dismissed - 7 April 2016
  • Gowling WLG
  • Canada
  • April 7 2016

The applicant was charged with 21 counts in connection with allegations of bodily injury to and physical abuse of his minor children. The alleged