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Results:1-10 of 107

Five pieces of tax advice for start-ups
  • Gowling WLG
  • Canada
  • October 20 2017

Tax is not always top-of-mind when launching your business; there are just so many other pieces to the puzzle to contend with. However, taking care


Cross-border surplus stripping
  • Gowling WLG
  • Canada
  • August 30 2016

Budget 2016 declared that the new Liberal government would ‘protect the integrity of Canada’s international tax system’ by introducing new tax


Proposed replacement of eligible capital property rules by new depreciable property class
  • Gowling WLG
  • Canada
  • August 23 2016

Budget 2016 proposed rules to replace the existing eligible capital property (“ECP”) regime with a new class of depreciable capital property


Ontario land transfer tax retroactive amendment to de minimus relief
  • Gowling WLG
  • Canada
  • August 4 2016

The Ontario Government began to tax beneficial transfers of real property in Ontario under the Land Transfer Tax Act on July 19, 1989. The objective


Regulation 102 withholding: the new exemption
  • Gowling WLG
  • Canada
  • April 26 2016

Non-resident employers often send employees to Canada to provide services to Canadian clients, to assist a Canadian affiliate, or to attend


New avenues open to raise capital ? Expanded pool of Canadian provinces, now including Ontario, announce revised offering memorandum exemption
  • Gowling WLG
  • Canada
  • October 31 2015

Ontario has introduced an offering memorandum (OM) prospectus exemption and five other provinces are modifying their existing OM exemptions to align


The devil in the details: revised prospectus exemptions set to come into force
  • Gowling WLG
  • Canada
  • May 6 2015

Amendments to some commonly-used Prospectus exemptions, including the accredited investor (AI) exemption, have now come into effect. Among other


A balancing act: innovation and the regulatory-approval exemption
  • Gowling WLG
  • Canada
  • April 22 2013

In the pharmaceutical sector, patent systems are concerned with balancing the interests of innovator drug companies, the public and generic


Further commentary by Canada Revenue Agency on paragraph 149(1)(I) - profit motive and distribution of income to members
  • Gowling WLG
  • Canada
  • February 8 2013

Canada Revenue Agency ("CRA") recently released Document 2012-0455501I7 on whether certain transactions and investments jeopardized a corporation's


Recently released budget legislation impacts fund structuring
  • Gowling WLG
  • Canada
  • September 24 2012

Partnerships are a form of business organization often used in business, whether to bring together small groups of joint venturers or larger groups such as investors in private equity funds.