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Results: 1-10 of 44

Acquiring Canadian Businesses: Tax Considerations for Foreign Investors
  • Stikeman Elliott LLP
  • Canada
  • April 7 2016

Tax efficiency is a key element in any successful cross-border investment. In acquiring or investing in a Canadian business, finding a tax-efficient


The Liberal budget: no changes to the taxation of stock options
  • Stikeman Elliott LLP
  • Canada
  • March 23 2016

On March 22, 2016, the Liberal Government delivered its first budget which focuses on the growth of the middle class. As outlined in a previous post


Key Developments in Canadian private M&A law for the oil and gas industry - Q4 2015
  • Stikeman Elliott LLP
  • Canada
  • March 14 2016

The following is an overview of key developments in Canadian law and regulatory practice applicable to private M&A in the oil and gas industry from


Key developments in Canadian private M&A law for the oil and gas industry - Q3 2015
  • Stikeman Elliott LLP
  • Canada
  • November 24 2015

The following is an overview of key developments in Canadian law and regulatory practice applicable to private M&A in the oil and gas industry from


Hybrid debt structure for public issuers
  • Stikeman Elliott LLP
  • Canada
  • September 11 2015

A recent public issuance of hybrid debt provides an innovative opportunity for public entities seeking to raise funds. TransCanada PipeLines Limited


Earnout trends: tax considerations in reverse earnouts
  • Stikeman Elliott LLP
  • Canada
  • September 29 2014

One of the most difficult questions to come up at the negotiating table is also one of the most fundamental: “What is it worth?” To bridge the almost


ASX requirement for non-transferable exchangeable shares may disadvantage Australian corporations looking at a Canadian acquisition transaction
  • Stikeman Elliott LLP
  • Canada
  • April 2 2014

On March 31, 2014, Mamba Minerals, together with its wholly-owned subsidiary, Champion Exchange (Canco), completed the acquisition of all of the


GSTHST joint venture reporting by bare trustees and nominee corporations
  • Stikeman Elliott LLP
  • Canada
  • February 14 2014

Participants in joint ventures, particularly those in the commercial real estate sector, who frequently elect bare trustees or nominee corporations


New Canadian tax rules catch payments under restrictive covenants
  • Stikeman Elliott LLP
  • Canada
  • January 29 2014

This story begins in 2003, when Canada's Federal Court of Appeal held in Manrell that payments under non-competition agreements are not taxable to


Canadian M&A outlook for 2013
  • Stikeman Elliott LLP
  • Canada
  • January 4 2013

In our M&A Outlook for 2012, we posed the question of whether the proverbial glass was half empty or half full. A year later, the future of Canadian M&A