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Results: 1-10 of 412

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


FAPI and offshore captive insurance arrangements
  • McCarthy Tétrault LLP
  • Canada
  • July 10 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


Applications for leave to appeal dismissed - 10 July 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • July 9 2015

The applicant was convicted of failing to provide the necessaries of life to a child in necessitous circumstances contrary to s. 215(2)(a)(i) of the


Applications for leave to appeal dismissed - 23 April 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • April 23 2015

On appeal from the Court of Appeal for British Columbia. In 2007, the applicant was charged with, and convicted of, sexual assault after having


Applications for leave to appeal dismissed- 26 March
  • Gowling Lafleur Henderson LLP
  • Canada
  • March 26 2015

On appeal from the judgment of the Court of Appeal for Quebec pronounced October 10, 2014. The applicant was found guilty of conspiracy, breaking and


Year in review: legislation and guidance for financial institutions in 2014
  • Blake Cassels & Graydon LLP
  • Canada
  • January 20 2015

2014 was a year replete with new legislative and regulatory initiatives impacting federally regulated financial institutions. The key initiatives


Applications for leave to appeal dismissed - 16 January
  • Gowling Lafleur Henderson LLP
  • Canada
  • January 16 2015

On appeal from the judgment of the Court of Appeal for British Columbia pronounced June 6, 2014. In 1974, Mr. Dhillon purchased a home in Vancouver


Applications for leave to appeal dismissed - 4 December 2014
  • Gowling Lafleur Henderson LLP
  • Canada
  • December 4 2014

The applicant was charged with fraud and with use of a forged document. These offences arose when the applicant deposited a forged cheque for $105


The 2014 Canadian federal Budget and financial services
  • Borden Ladner Gervais LLP
  • Canada
  • February 13 2014

The 2014 Budget of the Government of Canada includes a number of significant financial sector policy initiatives of interest to financial


Life insurance policy: how to extract funds from a corporation with no tax impact
  • Lavery de Billy LLP
  • Canada
  • June 6 2013

Individual shareholders who wish to withdraw funds from a corporation can face some tax challenges that are sometimes difficult to overcome