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Results: 1-10 of 48

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


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


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


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


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


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


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


An overview of Canadian tax credits for non-indigenous film and television production
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 10 2008

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


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