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Cassels | Canada | 29 Aug 2022

Finance Releases Draft Legislation on the Critical Mineral Exploration Tax Credit but “Critical” Details Remain Outstanding

On August 9, 2022, the Department of Finance released draft legislation (Draft Legislation) to implement the 30 percent Critical Mineral…
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MLT Aikins LLP | Canada | 24 Aug 2022

Tax Court of Canada Sides with Resigning Director in Contentious Directors’ Liability Case on the Basis of Indirect and Verbal Evidence

Corporate directors who resign from their positions without providing adequate written evidence of that resignation to the corporation and its…
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Borden Ladner Gervais LLP | Canada | 4 Aug 2022

10 tips for U.S. entities seeking to incorporate a Canadian subsidiary

Canada has a number of unique features when it comes to private law and regulatory law, and U.S. entities need to be mindful when looking to…
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Torkin Manes LLP | Canada | 20 Jul 2022

New option for Canadian charities working with non-qualified donees

Canadian registered charities that work with non-charities now have another manner of doing so. Specifically, new qualifying disbursement rules have…
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Gowling WLG | Canada | 12 Jul 2022

"Not authentic" CERS claims result in jeopardy order

Jeopardy orders are integral to the Canada Revenue Agency's ("CRA") collections arsenal. This article provides a general overview of jeopardy orders…
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Gowling WLG | Canada | 12 Jul 2022

Expert witness perils in SR&ED appeals

Persuasive expert opinion evidence is critical in scientific research and experimental development ("SR&ED") appeals before the Tax Court of Canada…
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Gowling WLG | Canada | 12 Jul 2022

Structuring business sales as hybrid transactions - Case law update

The traditional dynamic for business sale negotiations often involves a seller wanting to sell shares of the corporation that operates the business…
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Gowling WLG | Canada | 28 Jun 2022

2022 Tax Dispute Resolution Monthly Update | Session 8

With the Canada Revenue Agency deploying massive resources to crack down on perceived tax avoidance, it's now more important than ever to stay up to…
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McCarthy Tétrault LLP | Canada | 27 Jun 2022

Supreme Court confirms limit to correcting transactions with unexpected tax consequences in Canada

Six years ago, the Supreme Court of Canada ruled in Fairmont and Jean Coutu that transactions previously entered into could not be modified to…
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Miller Thomson LLP | Canada | 9 Jun 2022

Short-term and taxable preferred shares: Think before you dividend

Dividend sits among the group of the most pleasant words in the English language. The crescendo of the single letter syllable in the…
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