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Results: 1-10 of 83

Nortel update stay extended; Ontario Court of Appeal affirms non-payment of termination and severance
  • Cassels Brock & Blackwell LLP
  • Canada
  • January 26 2010

On January 21, 2010, Mr Justice Morawetz extended the stay of proceedings in the Nortel case to April 23, 2010, and approved a settlement and funding agreement which addressed inter-company issues as between the US and Canadian estates


Canadian income tax primer on mergers and acquisitions
  • Cassels Brock & Blackwell LLP
  • Canada
  • May 14 2010

We have found that there are numerous recurring questions about the Canadian tax considerations applicable to mergers and acquisitions


TD Securities (USA) LLC v. The Queen - Crown does not seek appeal
  • Cassels Brock & Blackwell LLP
  • Canada
  • May 14 2010

As we recently reported, the Tax Court of Canada released its judgment in TD Securities (USA) LLC v. The Queen on April 8, 2010, extending benefits under the Canada-US Income Tax Convention (the "US Treaty") to a limited liability company (the "LLC") established under the laws of the United States


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


Proposed conversion rules for income trusts
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 25 2008

On July 14, 2008, the Department of Finance released the long-awaited draft amendments (the "Conversion Amendments") to the Income Tax Act (Canada) (the "Act"), allowing the conversion of certain income funds into corporations on a tax-deferred basis


Department of Finance announces changes to the tax treatment of stapled securities
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 22 2011

On July 20, 2011 the Department of Finance (“Finance”) announced proposed changes to the Income Tax Act which would effectively deny tax benefits associated with “stapled securities”


Know when to hold em know when to fold em client information you can be required to disclose to the CRA
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 13 2011

On a day to day basis, investment dealers are involved in transactions and receive client documents that the Canada Revenue Agency (“CRA”) may wish to review for audit purposes


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


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


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