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Results: 1-10 of 86

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


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"


Clean energy tax incentives current and proposed
  • Cassels Brock & Blackwell LLP
  • Canada
  • September 29 2011

Over the last several years, each Federal Budget has proposed a number of tax incentives to encourage clean energy generation and conservation, including gradually expanding the assets that are eligible for an accelerated capital cost allowance and allowing certain intangible project start-up expenses to be treated as “Canadian Renewable and Conservation Expenses” (as defined in the Income Tax Act (Canada) (the “Tax Act”


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


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


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”


Canada Revenue Agency will no longer automatically back date a voluntary GSTHST registration
  • Cassels Brock & Blackwell LLP
  • Canada
  • February 15 2012

Registration for the GSTHST is mandatory when a person becomes liable to charge and collect the GSTHST as a supplier of goods or services


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


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


The Canadian equipment finance environment: an overview for European professionals
  • Cassels Brock & Blackwell LLP
  • Canada
  • October 5 2009

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