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Results: 1-10 of 54

Supreme Court of Canada Bulletin - December 14, 2017
  • Gowling WLG
  • USA, Canada
  • December 14 2017

On appeal from a judgment of the British Columbia Court of Appeal (2016 BCCA 200), setting aside in part a decision of Brown J. (2015 BCSC 1170


Double patenting in Canada, the United States and Europe
  • Gowling WLG
  • USA, Canada, European Union
  • June 28 2011

Double patenting refers to the granting of two patents for a single invention in the same country to the same patentee


Dual consolidated loss rules can apply to Article IV(7)(b) restructured debt
  • Gowling WLG
  • USA, Canada
  • June 22 2011

Because Article IV(7)(b) of the Canada-U.S. Tax Treaty (the “Treaty”) generally results in a loss of treaty benefits on interest payments from a ULC to its U.S. parent (“USCo”) where the ULC is fiscally transparent for U.S. tax purposes, the USCo will generally restructure its cross border debt in order to avoid that result


GFI Acquisition, LC v. American Federated Title Corp
  • Gowling WLG
  • USA
  • July 8 2010

An action was brought by the plaintiff alleging that the defendants breached an agreement of purchase and sale by failing to disclose provisions in the agreement which would operate to lock the plaintiffs out of subsequent negotiations to refinance loans on the properties to be assumed on the date of closing


Important note to US investors into Canada using hybrid entities
  • Gowling WLG
  • USA, Canada
  • May 28 2009

Canadian unlimited liability companies ("ULCs") have been used for some time now by US-resident investors into Canada for a variety of reasons, including to finance Canadian activities


The long arm of the United States Foreign Corrupt Practices Act of 1977
  • Gowling WLG
  • USA
  • May 14 2009

In February of this year, Kellogg Brown & Root LLC entered into a plea agreement with the United States Department of Justice (DoJ), and KBR, Inc. and Halliburton Co. entered into settlements with the United States Securities and Exchange Commission (SEC), pursuant to which those companies together paid US$579 million in combined criminal and civil penalties


Important note to US investors into Canada using hybrid entities
  • Gowling WLG
  • USA, Canada
  • April 3 2009

Canadian unlimited liability companies ("ULCs") have been used by US-resident investors into Canada for a variety of reasons, including to finance Canadian activities


FDA approves guidelines to inform doctors of "off-label uses" for medicine and medical devices
  • Gowling WLG
  • USA
  • January 19 2009

The United States Food and Drug Administration (FDA) recently finalized guidelines which will allow pharmaceutical companies to inform doctors about unapproved uses of medicines and medical devices


U.S. increases validity period of NAFTA TN visas to three years
  • Gowling WLG
  • USA
  • October 27 2008

In a move that will be of significant interest to Canadians needing work permits to work in the United States, the U.S. has increased the maximum allowable validity period of NAFTA TN work visas from one year to three years


Passage of Protocol by US Senate
  • Gowling WLG
  • USA, Canada
  • September 29 2008

The Fifth Protocol (the "Protocol") to the Canada-U.S. Tax Convention (the "Convention") received the "advice and consent" of U.S. Senate on September 23, 2008 via unanimous consent