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Preferred share investment strategies critical for Ontario’s municipally owned LDCs
  • Gowling WLG
  • Canada
  • August 18 2017

Like other corporations, Ontario's mostly municipally owned local distribution companies (LDCs) need capital to continue operating. Traditionally


Reforms to taxation of non-UK domiciled individuals
  • Gowling WLG
  • United Kingdom
  • January 5 2017

On December 5 2016 the government published long-awaited draft legislation for the reform of the taxation of non-UK domiciled individuals, together


Thinking of accelerating? Not so fast check your acceleration clause before speeding ahead to enforcement
  • Gowling WLG
  • Canada
  • December 15 2016

Lenders and their lawyers alike may take it for granted that, where a borrower misses a scheduled payment or some other event of default occurs, the


Guide to Doing Business in Canada: Mergers & acquisitions
  • Gowling WLG
  • USA
  • October 14 2016

Canada is an ideal location in which to establish and grow a business, including by way of mergers and acquisitions. There are a number of advantages


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


Taxation of switch fund shares
  • Gowling WLG
  • Canada
  • August 12 2016

General provisions in the ITA applicable to corporations and their shareholders provide that, in certain circumstances, an exchange of shares of a


Restricted shares
  • Gowling WLG
  • Canada
  • August 27 2015

On August 25, 2015, the participating provinces and territory in the Cooperative Capital Markets Regulatory System achieved an important milestone


Recent amendments to TSX-V policies on private placements and loans, loan bonuses, finder’s fees and commissions
  • Gowling WLG
  • Canada
  • February 26 2015

Raising new capital in volatile markets is never easy. Issuers are increasingly facing a landscape where debt financing is becoming prevalent and


Update for issuers listed on the TSX Venture Exchange
  • Gowling WLG
  • Canada
  • September 3 2013

On July 25, 2013, the Canadian Securities Administrators ("CSA") announced that they are no longer considering the implementation of a new regulatory


Enhancing transparency of UK company ownership
  • Gowling WLG
  • United Kingdom
  • August 7 2013

On 15 July 2013, the UK Department for Business Innovation and Skills ("BIS")published a discussion paper entitled "Transparency & Trust: Enhancing