We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 48

Tim Horton's RRRolls Up the Rim in Interest Deduction Win
  • Cassels Brock & Blackwell LLP
  • Canada
  • March 7 2016

The Federal Court of Appeal has allowed The TDL Group Co. (TDL) to deduct interest on borrowed money which was used to acquire common shares of a


Amendments to Ontario Land Transfer Tax Regulations for "De Minimis" Partnership Interest Exemption
  • Cassels Brock & Blackwell LLP
  • Canada
  • February 23 2016

Effective February 18, 2016, the Ontario Government enacted "clarifying" amendments (the Amendments) to Ontario Regulation 7091 under the Land


Withholding tax on cross-border commitment fees
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 30 2015

Commitment fees are a common feature of many lending arrangements whereby a lender is given additional compensation above and beyond the stated


Doing business in Canada - a practical guide
  • Cassels Brock & Blackwell LLP
  • Canada
  • November 3 2014

The progressive global liberalization of international trade and investment has generated new opportunities to expand business activities across


Manitoba introduces retail sales tax on insurance contracts
  • Cassels Brock & Blackwell LLP
  • Canada
  • October 23 2012

The province of Manitoba recently enacted legislation imposing a 7 retail sales tax on premiums payable on taxable insurance contracts, effective as of July 15, 2012


Supreme Court of Canada grants leave in tax case involving contingent liabilities
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 4 2012

In a rare oral hearing, the Supreme Court of Canada granted leave in the case of Daishowa-Marubeni International Ltd. v. The Queen


Ontario adopts new wealth tax
  • Cassels Brock & Blackwell LLP
  • Canada
  • June 25 2012

On June 20, 2012, Ontario’s legislature passed a bill that introduces a 2 tax increase on the taxable income of individuals in excess of $500,000


Recent developments in Canadian international taxation
  • Cassels Brock & Blackwell LLP
  • Canada
  • June 18 2012

The Canadian federal Department of Finance released the federal budget on March 29, 2012


Changes to thin capitalization rules: concern for US finance and non-finance companies with Canadian subsidiaries
  • Cassels Brock & Blackwell LLP
  • Canada
  • June 14 2012

An often overlooked change proposed in the Canadian federal budget of March, 2012, may have a significant impact on how Canadian subsidiaries of foreign corporations are financed


Canada Revenue Agency will no longer automatically back date a voluntary GSTHST registration
  • Cassels Brock & Blackwell LLP
  • Canada
  • February 15 2012

Registration for the GSTHST is mandatory when a person becomes liable to charge and collect the GSTHST as a supplier of goods or services