We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 464

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


Applications for leave to appeal dismissed - 11 March 2016
  • Gowling WLG
  • Canada
  • March 11 2016

The applicant, Mr. Logan, engaged in cross-border smuggling of narwhal tusks from Canada to the United States and repatriated the proceeds of


Applications for leave to appeal dismissed - 18 February 2016
  • Gowling WLG
  • Canada
  • February 18 2016

Northern Construction Enterprises Inc. wanted to open and operate a quarry within the airport industrial designation. The quarry was to be


Legal trends: financial services regulatory
  • Blake Cassels & Graydon LLP
  • Canada
  • December 31 2015

Fintech is the single hottest topic for 2016 and the foreseeable future. From mobile payments to paperless processes to block-chain technology, the


Positions de l’ARC sur les régimes d’unités d’actions différées et les régimes privés d’assurance-maladie
  • Blake Cassels & Graydon LLP
  • Canada
  • December 7 2015

En novembre 2015, lors de la 67e Conférence annuelle en fiscalité de la Fondation canadienne de fiscalité (la Conférence ), l’Agence du revenu du


Distributing an interest in a life insurance policy on a corporate wind-up
  • Miller Thomson LLP
  • Canada
  • November 20 2015

In a recent Interpretation (CRA Views No. 2015-0573841C6) (the “Interpretation”), the Canada Revenue Agency (“CRA”) discussed its position on a


Applications for leave to appeal granted - 19 November 2015
  • Gowling WLG
  • Canada
  • November 19 2015

On October 18, 2009, just after 6:00 P.M., the Applicant lost control of his automobile and careened off the highway into a patch of bushes next to a


FAPI and offshore captive insurance arrangements
  • McCarthy Tétrault LLP
  • Canada
  • July 28 2015

Paragraph 95(2)(a.2) of the Income Tax Act (Canada) was introduced as a measure to restrict the tax benefit associated with transferring income from