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Results:1-10 of 21

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.


Saskatchewan
  • Gowling WLG
  • Canada
  • December 31 2009

On December 1, 2009, an amended version of The Management and Reduction of Greenhouse Gases Act (the “Saskatchewan Act”) was re-introduced to the Assembly as Bill No. 126 (previously Bill No. 95).


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.


Budget 2009 sukuk: real estate from an Islamic perspective
  • Gowling WLG
  • United Kingdom
  • April 23 2009

In the sharia'a-compliant financial world, bonds or certificates representing an undivided interest in an underlying asset (such as land) held by the issuer, are known as sukuk.


Regulator and clearance: new draft guidance
  • Gowling WLG
  • United Kingdom
  • September 30 2007

The Pensions Regulator introduced the clearance procedure in April 2005.


Update of Canadian interest deductibility proposals
  • Gowling WLG
  • Canada
  • July 23 2007

In the 2007 Federal Budget (delivered March 19, 2007) the Minister of Finance announced that new legislation would be introduced to restrict the deductibility of interest on funds borrowed by a Canadian corporation to finance a "foreign affiliate".


Timothy S. Wach
  • Gowling WLG

Lee Nuttall
  • Gowling WLG

Michael Garellek
  • Gowling WLG