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Results: 1-10 of 48

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


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


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


M&A in Canada: a 2011 mid-year review
  • Cassels Brock & Blackwell LLP
  • Canada
  • October 6 2011

Canada now has one of the lowest corporate tax rates for active business in the G8: the federal 16.5 corporate income tax rate, effective January 11, 2010, will decrease to 15 by January 1, 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


An overview of Canadian tax credits for non-indigenous film and television production
  • Cassels Brock & Blackwell LLP
  • Canada
  • March 15 2011

Canada, often referred to as "Hollywood North," continues as a leading innovator in the development and implementation of public sector incentives for film and television production


Glaxosmithkline: transfer pricing law for Canada clarified for cross-border investors
  • Cassels Brock & Blackwell LLP
  • Canada
  • March 9 2011

In the recent Glaxosmithkline transfer pricing case, the Canadian Federal Court of Appeal established a realistic framework for applying the abstract rules promulgated by the OECD, by requiring an analysis of the taxpayer's relevant circumstances, including the legal, financial, commercial, and contractual circumstances that any arm's length person "standing in the shoes of the taxpayer" would face in its economic relations with the relevant cross-border related parties


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


Alberta Court of Appeal upholds decision that extended warranties are not insurance for tax purposes
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 28 2011

On July 21, 2011, the Court of Appeal of Alberta released its decision in Brick Protection Corporation v Alberta (Provincial Treasurer), 2011 ABCA 214 (“Brick Protection”