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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


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


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


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


Harmonized Sales Tax: amendment to the place of supply rules
  • Cassels Brock & Blackwell LLP
  • Canada
  • April 22 2010

The place of supply rules determine whether suppliers are required to collect the Harmonized Sales Tax ("HST") (i.e. both provincial and federal components) or only the Goods and Services Tax ("GST") on their supplies made in Canada


Ontario increases its film and television production services tax credit
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 2 2009

In order to maintain Ontario's competitive position as a location of choice for foreign film and television producers, the Ontario Government has just announced a series of proposed amendments to the Ontario Production Services Tax Credit (the "OPSTC") program that will increase the refundable OPSTC from its current level of 25 of qualifying labour expenses to 25 of all qualifying expenses incurred in the Province of Ontario


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


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