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Results: 1-10 of 83

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


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


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


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


The end of Prévost Car not the end of the story
  • Cassels Brock & Blackwell LLP
  • Canada
  • June 10 2009

The Crown has confirmed that the decision of the Federal Court of Appeal ("FCA") in Prévost Car, 2009 FCA 57, will not be appealed


The Queen v. Landrus: GAAR will not plug the holes in existing anti-avoidance rules
  • Cassels Brock & Blackwell LLP
  • Canada
  • June 5 2009

Earlier this year, the Supreme Court of Canada released its landmark general anti-avoidance rule ("GAAR") decision in Lipson v. The Queen ("Lipson"


UPS vs. Sentinel Hill: new Supreme Court authority for returning overpaid tax to the payor
  • Cassels Brock & Blackwell LLP
  • Canada
  • June 5 2009

It was not that long ago that the Ontario Court of Appeal released an unsettling decision concerning overpaid withholding tax under Part XIII of the Income Tax Act (Canada


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