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Results:11-20 of 301

Règlement lié à l’inexécution d’un contrat : une décision d’une cour ontarienne montre ce qui peut mal tourner si vous oubliez la TPS ou la TVH
  • Stikeman Elliott LLP
  • Canada
  • April 16 2018

Dans l’affaire Automodular Corporation General Motors of Canada Limited, 2018 ONSC 1640, la Cour supérieure de l’Ontario a rejeté la requête


Settling a Breach of Contract Claim? An Ontario Case Shows What Can Go Wrong If You Forget About GSTHST
  • Stikeman Elliott LLP
  • Canada
  • April 16 2018

In Automodular Corporation General Motors of Canada Limited, 2018 ONSC 1640, the Ontario Superior Court of Justice dismissed Automodular Corp.’s


GSTHST Credit Notes Are Not Effective Until Payment Is Made: FCA Rules on Insolvent Supplier’s Unfulfilled Commitment to Reimburse Customer
  • Stikeman Elliott LLP
  • Canada
  • April 13 2018

On January 12, 2018, the Federal Court of Appeal (“FCA”) delivered its judgment in North Shore Power Group Inc. v. Canada, 2018 FCA 9, an appeal from


Dans une décision en matière d'impôt, la CAF confirme le privilège relatif aux opérations et rejette le recours à la jurisprudence américaine par le tribunal de première instance
  • Stikeman Elliott LLP
  • Canada
  • March 13 2018

La Cour d'appel fédérale (CAF) a déclaré que le privilège relatif aux opérations continuerait à protéger le partage d'avis juridiques entre les


"Deal Privilege" Affirmed as FCA Tax Ruling Rejects Trial Court's Reliance on U.S. Authorities
  • Stikeman Elliott LLP
  • USA
  • March 13 2018

The Federal Court of Appeal has affirmed that “deal privilege” will continue to protect the sharing of legal advice among parties to a commercial


BC Budget 2018 - Land Transfer Tax and Property Tax Highlights
  • Stikeman Elliott LLP
  • Canada
  • March 1 2018

It is no surprise that British Columbia’s Budget (announced February 20, 2018) strives to promote affordable housing and cool the real estate market


The Stikeman Elliott Federal Budget Commentary 2018
  • Stikeman Elliott LLP
  • Canada
  • February 27 2018

On July 18, 2017, the government indicated that there were three aspects of the taxation of private corporations that, while legal, were unfair to the


Plains Midstream : à la recherche d’une symétrie fiscale partout où il ne faut pas?
  • Stikeman Elliott LLP
  • Canada
  • February 26 2018

La récente décision de la Cour canadienne de l’impôt dans Plains Midstream Canada ULC v. The Queen, 2017 TCC 207 est un bon exemple de la manière dont


Plains Midstream: Looking for Tax Symmetry in All the Wrong Places?
  • Stikeman Elliott LLP
  • Canada
  • February 26 2018

The recent Tax Court of Canada decision in Plains Midstream Canada ULC v. The Queen, 2017 TCC 207 is a good example of how the tax analysis of a


Tax Court Holds PUC Averaging Strategy to Be Abusive Tax Avoidance
  • Stikeman Elliott LLP
  • Canada
  • October 19 2017

With Canada’s general anti-avoidance rule (GAAR) celebrating its 30th birthday next year, it is surprising that certain basic aspects of the rule