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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


Changes to Canada’s Income Tax Act and impact on equipment finance
  • Cassels Brock & Blackwell LLP
  • Canada
  • May 4 2009

On January 1, 2008, the Canadian government amended the Income Tax Act (Canada) to eliminate withholding taxes on interest payments for arm’s length loan transactions so long as the interest payments are not dependent or computed by reference to revenue, profit, cash flow, commodity price or any similar criteria ("Participating Debt"


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


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


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


Flow-through shares: investing in a volatile market
  • Cassels Brock & Blackwell LLP
  • Canada
  • December 1 2008

During a time of market volatility, investors may be reluctant to part with their money; however, there may still be some appetite where tax deductions or credits exist


Bermuda to sign tax information exchange agreement with Canada
  • Cassels Brock & Blackwell LLP
  • Bermuda, Canada
  • June 15 2009

On May 7, 2009, Bermuda's Ministry of Finance announced that it will be signing a bilateral tax information exchange agreement ("TIEA") with Canada


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