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Results: 1-10 of 48

Lipson v. Canada - a sworded tale
  • Cassels Brock & Blackwell LLP
  • Canada
  • February 19 2009

In a split decision rendered in January 2009, the Supreme Court of Canada ("SCC") applied the general anti-avoidance rule under section 245 of the Income Tax Act (Canada) (the "Act") to deny interest deductibility in the highly anticipated Lipson decision


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


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


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


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


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


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


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


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


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”