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Results: 1-10 of 48

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


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


The Canadian leasing environment: an overview for US professionals (business and legal)
  • Cassels Brock & Blackwell LLP
  • Canada, USA
  • May 5 2011

As international trade grows, financial institutions and manufacturers of equipment recognize that international sales or globalization of their business is a requirement to staying competitive


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


Employee stock options and the 2010 Federal Budget
  • Cassels Brock & Blackwell LLP
  • Canada
  • March 30 2010

The recent 2010 Federal Budget included a number of significant changes to the tax rules under the Income Tax Act (Canada) (the "Act") applicable to employee stock options


The harmonization of the GST and the PST in Ontario
  • Cassels Brock & Blackwell LLP
  • Canada
  • February 3 2010

On December 15, 2009, the comprehensive tax reforms announced in the Ontario government's 2009 Budget were enacted into legislation


TD Securities (USA) LLC v. The Queen - Canada Revenue Agency loses on denying treaty benefits to a LLC
  • Cassels Brock & Blackwell LLP
  • Canada
  • April 19 2010

The Tax Court of Canada recently released its judgment in TD Securities (USA) LLC v. The Queen


No more GST on advance ruling certificates
  • Cassels Brock & Blackwell LLP
  • Canada
  • April 30 2010

In a recent decision, the Canada Revenue Agency determined that applications for Advance Ruling Certificates issued under the merger provisions of the Competition Act are not subject to Goods and Services Tax (GST