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Results: 1-10 of 48

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


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


New amendment to the Income Tax Act (Canada)
  • Cassels Brock & Blackwell LLP
  • Canada
  • February 1 2008

On December 14, 2007, the Income Tax Act (Canada) ("ITA") was amended to eliminate withholding tax on interest paid by a Canadian resident to a non-resident creditor or lender who deals at arm's-length with the payer, regardless of the recipient's country of residence


Supreme Court rules that GST debt is unsecured under CCAA
  • Cassels Brock & Blackwell LLP
  • Canada
  • February 2 2011

The Supreme Court of Canada recently ruled in the Century Servicesi case that Goods and Services Tax ("GST") deemed trusts under the federal Excise Tax Act ("ETA") are ineffective in proceedings under the Companies' Creditors Arrangement Act ("CCAA"


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


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


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


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


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