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Results: 1-10 of 44

Automobiles Owned by the Insured or Spouse are "Uninsured Automobiles" when Taken without Consent
  • Miller Thomson LLP
  • Canada
  • August 3 2016

In the recent case Skunk v Ketash, 2016 ONSC 2019, the Ontario Superior Court of Justice examined the availability of uninsured and underinsured


Capital gains exemption extended to gifts of private shares and real estate
  • Miller Thomson LLP
  • Canada
  • April 21 2015

The Budget proposes to exempt from capital gains tax charitable gifts of cash proceeds from the disposition of private company shares and real estate


Extension of charity receipting rules to other qualified donees
  • Miller Thomson LLP
  • Canada
  • September 30 2011

Historically, registered charities have been subject to a stricter regulatory regime than other “qualified donees” in respect of donations


Extension of the charitable gift tax regime to municipalities: receipting
  • Miller Thomson LLP
  • Canada
  • September 15 2011

Historically, registered charities have been subject to a stricter regulatory regime than municipalities in respect of donations


Staying put: TSX shareholders spurn the global consolidation trend (for now)
  • Miller Thomson LLP
  • Canada
  • June 29 2011

The TMX Group Inc., owner of the Toronto Stock Exchange (the “TSX”) is facing a quickly changing landscape of take-over and merger options


Factors considered by the CSA in assessing IPO share structures
  • Miller Thomson LLP
  • Canada
  • May 11 2011

Issuers considering an initial public offering should be aware of guidance issued by the Canadian Securities Administrators ("CSA") with respect to appropriate pre-initial public offering ("pre-IPO") share structures


Partnership freeze revisited
  • Miller Thomson LLP
  • Canada
  • May 1 2011

The Federal Court of Appeal recently ruled on a partnership freeze structure, unanimously dismissing the taxpayer's appeal in Krauss (2010 FCA 284


Major asset transfers between charities: corporate law considerations
  • Miller Thomson LLP
  • Canada
  • April 30 2011

From time to time registered charities may find themselves in situations, often driven by economic considerations, where they are considering whether to cease carrying on certain elements of their operations


New CRA guidance on foreign activities
  • Miller Thomson LLP
  • Canada
  • July 31 2010

On July 8, 2010 CRA released an important new Guidance document: "Canadian Registered Charities Carrying Out Activities Outside Canada"


Canadian tax: recent changes to the employee stock options rules
  • Miller Thomson LLP
  • Canada
  • July 21 2010

Generally, pursuant to subsection 7(1) of the Income Tax Act (Canada) (the "Act") where an employer has agreed to sell securities of its capital stock to an employee, the employee is deemed to have received a taxable benefit from employment equal to the value of the securities at the time the employee acquired them, minus the total of the amount paid by the employee for the securities