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Results: 1-10 of 53

Cash collateral for derivative arrangements - impact of proposed amendments to PPSA
  • Osler Hoskin & Harcourt LLP
  • Canada
  • November 29 2016

The Ontario Personal Property Security Act (PPSA) currently does not allow cash collateral to be perfected by "control." In addition, subsection


Priority in cash collateral coming soon to the Personal Property Security Act?
  • Osler Hoskin & Harcourt LLP
  • Canada
  • September 14 2015

In February 2015, an expert panel (the Panel) was convened by the Minister of Government and Consumer Services (the Minister) to provide advice on


Loans to U.S. borrowers - deemed dividend problem with credit support from non-U.S. subsidiaries
  • Osler Hoskin & Harcourt LLP
  • Canada
  • October 4 2011

When non-U.S. subsidiaries of a U.S. borrower provide credit support for loans made to their U.S. parent, unexpected and often significant U.S. tax costs can result


OSFI releases Final Advisory on non-viability contingent capital
  • Osler Hoskin & Harcourt LLP
  • Canada
  • August 18 2011

On August 16, 2011, the Office of the Superintendent of Financial Institutions Canada released the final advisory outlining its expectations in respect of issuance of non-viability contingent capital by banks, bank holding companies and federally-regulated trust and loan companie


Ontario Court of Appeal reminds those communicating with plan members of fiduciary duties
  • Osler Hoskin & Harcourt LLP
  • Canada
  • May 3 2011

Another recent decision of the Ontario Court of Appeal, in Ault v. Canada, has continued the trend in jurisprudence to hold plan administrators and others who are responsible for communicating with pension plan members to a very high fiduciary standard, including a legal duty to disclose accurate information about the implications of any elections made by members


ROTH 401(k)s in the spotlight: should you amend your U.S. 401(k) plan?
  • Osler Hoskin & Harcourt LLP
  • Canada
  • February 9 2011

More than one third of employers offer ROTH 401(k) contributions as an option in their 401(k) plans, according to a recent AON Hewitt survey, and an additional 38 of those remaining indicate that they will add them in 2011


New U.S. foreign tax credit limitation applies to acquisitions of Canadian companies
  • Osler Hoskin & Harcourt LLP
  • USA, Canada
  • February 2 2011

Effective January 1, 2011, new U.S. legislation limits the foreign tax credits available to a U.S. corporation that directly or indirectly acquires a Canadian corporation in certain basis step-up acquisitions


Canada’s mining sector still thriving and gold glitters more than ever
  • Osler Hoskin & Harcourt LLP
  • Canada
  • January 12 2011

We expect that Canada's mining sector will continue to see robust levels of both financing and M&A activity in 2011 as well as a continuing regulatory focus on the sector by government authorities


Insider reporting; IFRS and internal control disclosures; and proposed changes to executive compensation disclosure
  • Osler Hoskin & Harcourt LLP
  • Canada
  • December 8 2010

There have been a number of developments regarding Canada's insider reporting regime, which have recently come into force


Two U.S. issues in your stock unit plan
  • Osler Hoskin & Harcourt LLP
  • Canada
  • December 6 2010

As an incentive arrangement, stock units are useful and easy to explain: cash payments are made at a future date, indexed to the value of the underlying employer stock