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COVID-19 relief for resource companies: Resource issuers may rely on proposed extensions

Canada - February 9 2021 Resource companies that have issued flow-through shares shortly before or during the global COVID-19 pandemic may have faced difficulties, including…

Prescribed rate loans: Tax planning opportunity during uncertain times

Canada - July 2 2020 The Canada Revenue Agency (the “CRA”) announced the prescribed rate for the third quarter of 2020 (“Q3”) on June 22, 2020. Starting July 1, 2020, the…

COVID-19: A relief resource for commercial tenants and landlords across Canada

Canada - April 9 2020 Miller Thomson LLP recognises this is an unprecedented time and we continue to be committed to the well-being and sustainability of our clients. The…

Catherine Brayley, Claire R. Durocher, Colleen Ma, Hodson Harding, Joshua I. Selby, Julia Thielmann, Katlyn Cooper, Kayla Romanow, Kelly Starrak, Lisa Goodfellow, Manjit Singh, Maxime Chabot, Nizar Dahrouge, Savvas Kotsopoulos, Shetal Jas, Stephanie Tassopoulos, Tara Piurko, Troy McEachren.

Flow-through share financings for mining exploration companies

Canada - April 7 2020 Flow-through shares provide tax incentives for investors to invest in the equity of “principal business corporations”. A “principal business…

Nathalie Marchand.

Deductibility Changes for Clean Energy Equipment

Canada - March 21 2019 The Canadian renewable and conservation expenses (“CRCE”) regime was introduced in March of 1996 to make clean energy projects (e.g. wind, solar…

Aaron E. Atcheson, Danielle Parry.