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Results: 1-10 of 47,458

CRA rules that Canadian employee working from home is not a PE of US company
  • Thorsteinssons LLP
  • Canada
  • May 29 2016

In 2014-0550611R3 (recently released), a US subsidiary (Forco) of a US non-profit organization (Foreign Parent) had a single employee resident in


TCC rejects tax director’s argument on tax cost of US dollar stock option shares
  • Thorsteinssons LLP
  • Canada
  • May 29 2016

In Canada, the taxation of employee stock options is governed by s. 7 of the Income Tax Act (Canada): see Rogers Estate v The Queen, 2014 TCC 348 at


Court of Appeal Stays Judgment in Livent, Pending Application for Leave to Appeal to SCC
  • Borden Ladner Gervais LLP
  • Canada
  • May 28 2016

On May 24, 2016, the Ontario Court of Appeal issued the latest decision in the ongoing Livent legal saga. Some two years previously, Gans J. Of the


Avoiding Settlement Stumbling Blocks, Part Two: Continuing Concerns Over “Sweetheart” Deals
  • Osler Hoskin & Harcourt LLP
  • Canada
  • May 27 2016

In an earlier post from February, we wrote about the decision in Leslie v. Agnico-Eagle Mines, where Justice Belobaba’s expressed significant concern


New Rules for Asset Sales by Insolvent Producers (at least for now)
  • McMillan LLP
  • Canada
  • May 27 2016

In Alberta, regulations have historically prohibited purchasers of oil and gas assets from cherry picking operating interests in economic properties


She's Lovin' It! Poor Use of Performance Plan Leads to Wrongful Dismissal
  • McMillan LLP
  • Canada
  • May 27 2016

The recent Ontario Superior Court of Justice decision in Brake v. PJ-M2R Restaurant Inc. (2016 ONSC 1795) provides a useful reminder to employers of


Is SunGard coming to a Canadian deal near you?
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • May 27 2016

“SunGard” or “certain funds” provisions are common in commitment letters for large and middle-market U.S. acquisition financings and limit the


When the Levy Breaks: Alberta Government Tables the Climate Leadership Implementation Act
  • McCarthy Tétrault LLP
  • Canada
  • May 27 2016

On May 24, 2016, Alberta’s provincial government tabled Bill 20 for first reading in the legislature. Otherwise known as the Climate Leadership


Thawing out an asset freeze
  • Baker & McKenzie
  • Canada
  • May 27 2016

One of the most powerful pre-judgment remedies available to a plaintiff is a Mareva injunction freezing the defendant’s assets before trial. The


Tips for CRM2 Compliance
  • Blake Cassels & Graydon LLP
  • Canada
  • May 27 2016

The final phase of the Canadian Securities Administrators’ Client Relationship Model Project (CRM2) comes into force on July 15, 2016 when amendments