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The Supreme Court of Canada rules that Québec’s farm income stabilization program is not an insurance contract subject to public law rules
  • McCarthy Tétrault LLP
  • Canada
  • September 14 2016

Two companion decisions of the Supreme Court of Canada were recently released in cases included on our Appeals to Watch in 2016 list, Ferme Vi-Ber Inc


Wealth matters: CRA Interpretation: Tax Implications of a Contractual Right to "Split" a Multiple Life Policy
  • Miller Thomson LLP
  • Canada
  • September 9 2016

The Canada Revenue Agency (the “CRA”) recently released an interesting interpretation (2015-0608261E5 (the “Interpretation”)) regarding the


CRA Interpretation: Tax Implications of a Contractual Right to "Split" a Multiple Life Policy
  • Miller Thomson LLP
  • Canada
  • September 9 2016

The Canada Revenue Agency (the “CRA”) recently released an interesting interpretation (2015-0608261E5 (the “Interpretation”)) regarding


Applications for leave to appeal dismissed - 10 June 2016
  • Gowling WLG
  • Canada
  • June 10 2016

The applicant sought reconsideration of a decision of the Public Service Labour Relations and Employment Board (“Board”) dated February 21, 2008. She


Should Beneficiary Designations be Subject to the Presumption of Resulting Trust?
  • Miller Thomson LLP
  • Canada
  • June 1 2016

The recent Alberta Court of Queen’s Bench case, Morrison Estate (Re), 2015 ABQB 769, considered whether the presumption of resulting trust should be


Applications for leave to appeal dismissed - 19 May 2016
  • Gowling WLG
  • Canada
  • May 19 2016

Police observed the applicant driving a convoluted route in tandem with a truck to an apartment building and parked in front. The applicant used a


Applications for leave to appeal dismissed - 5 May 2016
  • Gowling WLG
  • Canada
  • May 5 2016

In the context of ongoing Nortel CCAA proceedings and parallel proceedings under Chapter 11 of the United States Bankruptcy Code, the applicant


Applications for leave to appeal dismissed - 21 April 2016
  • Gowling WLG
  • Canada
  • April 21 2016

The Alberta Utilities Commission held a Utilities Asset Disposition proceeding and addressed risk for stranded assets; assets no longer used to


Changes to the Taxation of Contracts of Insurance in Newfoundland and Labrador
  • Fasken Martineau DuMoulin LLP
  • Canada
  • April 18 2016

On April 14, 2016, the Finance Minister of Newfoundland and Labrador announced the province's 2016 budget, which included an increase to the


2016 Federal Budget - Financial Services Highlights
  • Blake Cassels & Graydon LLP
  • Canada
  • March 24 2016

Finance Minister William Morneau tabled his first budget on March 22, 2016 (Budget). Several proposals in the Budget will be of interest to financial