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Results: 1-10 of 204

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


New penalty to support the common reporting standard
  • Gowling WLG
  • Canada
  • August 30 2016

Canada is now implementing a new international standard for the automatic exchange of financial account information between tax administrations


Alternative arguments in support of tax assessments
  • Gowling WLG
  • Canada
  • August 23 2016

The Minister may not reassess after the normal reassessment period unless the taxpayer has filed a waiver, or the taxpayer’s return included a


New protocol to Canada-Barbados treaty - Barbados regains advantage over TIEA countries
  • Gowling WLG
  • Barbados, Canada
  • November 16 2011

A new protocol amending the Canada-Barbados Income Tax Agreement (“Protocol” and “Treaty”) was signed by the contracting states on November 8, 2011


Bill 24: An Act mainly to combat consumer debt overload and modernize consumer credit card rules
  • Gowling WLG
  • Canada
  • October 31 2011

On June 8, 2011, the Quebec government tabled legislation representing the third phase of its efforts to modernize the province’s Consumer Protection Act


Amendments to executive compensation disclosure requirements
  • Gowling WLG
  • Canada
  • October 31 2011

The Canadian Securities Administrators (the “CSA”) are adopting amendments to Form 51-102F6 Statement of Executive Compensation (“Form 51-102F6”) which will come into force on October 31, 2011 and will apply in respect of financial years ending on or after October 31, 2011


Fair Representation Act moves every province towards rep-by-pop
  • Gowling WLG
  • Canada
  • October 28 2011

The Harper Government today announced the introduction of the Fair Representation Act


Modernization of the environmental approvals process
  • Gowling WLG
  • Canada
  • October 18 2011

Ontario has announced amendments of the Environmental Protection Act (“EPA”) to eliminate the requirement to obtain a Certificate of Approval or Provisional Certificate of Approval and to instead require that persons engaged in prescribed activities obtain an Environmental Compliance Approval


Order amending schedule 3 to the Canadian Environmental Protection Act, 1999
  • Gowling WLG
  • Canada
  • October 18 2011

The federal government has announced a proposed Order Amending Schedule 3 to the Canadian Environmental Protection Act, 1999


Minister Paradis reintroduces bill to remove barriers to interprovincial trade
  • Gowling WLG
  • Canada
  • October 6 2011

Ottawa, October 6, 2011 Today, the Honourable Christian Paradis, Minister of Industry, reintroduced the Improving Trade Within Canada Act (ITCA), designed to implement enhancements to the resolution process for government-to-government disputes under the Agreement on Internal Trade (AIT