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Results: 1-10 of 341

Much ado about efficiencies
  • Dentons
  • Canada
  • May 8 2017

Unique to Canada, the substantive merger control provisions of the Competition Act specifically permit the clearance of mergers that result in, or are


Commercial restrictive covenants enforceable
  • McMillan LLP
  • Canada
  • September 23 2013

New life has been injected into efforts to enforce restrictive covenants negotiated as part of business deals following a recent decision by the


Supreme Court of Canada establishes important principles in transfer pricing
  • Bennett Jones LLP
  • Canada
  • December 3 2012

The Supreme Court of Canada recently released its judgment in The Queen v Glaxo Smith Kline Inc., (Glaxo), which is the Court's first pronouncement on Canada's transfer pricing rules


Canada Trustco Mortgage Co. v. Canada: focus on financial institutions
  • McCarthy Tétrault LLP
  • Canada
  • October 28 2011

It is not often that the Supreme Court of Canada grants leave to appeal a decision relating to the Income Tax Act (ITA) or the law relating to how cheques are processed and paid


Daishowa: continuing uncertainty on assumed obligations
  • Borden Ladner Gervais LLP
  • Canada
  • October 27 2011

The tax treatment of obligations assumed or inherited by a buyer of property continues to be an area of uncertainty, as is illustrated by the recent split decision of the Federal Court of Appeal in Daishowa-Marubeni International Ltd. v. The Queen


Proposed amendments to the Personal Property Security Act
  • Alexander Holburn Beaudin + Lang
  • Canada
  • October 13 2011

On October 4, 2011, Bill 5, the Personal Property Security Amendment Act 2011 was introduced in the British Columbia legislature


New standard? Purchaser's responsibility to prove a misrepresentation or omission was material
  • Dentons
  • Canada
  • October 11 2011

In many commercial situations, legislation mandates a vendor, issuer or other party to disclose relevant information regarding the transaction at hand


Time to rethink poison pills
  • Stikeman Elliott LLP
  • Canada
  • September 21 2011

It has been 20 years since the Ontario Securities Commission first relied on its public interest jurisdiction to cease trade a shareholder rights plan, or "poison pill," in a case called Canadian Jorex


Which principles will govern the determination of transfer pricing disputes in Canada? The Queen v GlaxoSmithKline Inc
  • Dentons
  • Canada
  • September 7 2011

On January 13, 2012, the Supreme Court of Canada is scheduled to hear an appeal by the Crown and a cross-appeal by GlaxoSmithKline Inc. (“GSK”) in the first transfer pricing case to be heard by the Court


Security pledgees need not hire Watson
  • McMillan LLP
  • Canada
  • July 21 2011

When a bank accepts pledged shares, is it obligated to investigate the origin of the shares and how they came to be in possession of the party pledging them?