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Gowling WLG | Canada | 16 Dec 2018

Supreme Court of Canada Bulletin

On appeal from a judgment of the Court of Appeal for Ontario (LaForme, Rouleau and Brown JJ.A.), 2017 ONCA 365, setting aside a decision of Guay J


Gowling WLG | United Kingdom | 16 Feb 2018

Invoice Finance 2018: Where next for bans on assignment?

Invoice finance provides crucial lifeblood to the financing of UK PLC. The last available full year figures for 2016 reported that an average of £9.5


Gowling WLG | Canada | 6 Mar 2017

Much ado about benefits: The enforceability of termination clauses

Ontario’s Court of Appeal recently released its decision in Wood v. Fred Deeley Imports Ltd., which focused on the enforceability of a termination


Gowling WLG | Canada | 23 Aug 2016

Alternative arguments in support of tax assessments

The Minister may not reassess after the normal reassessment period unless the taxpayer has filed a waiver, or the taxpayer’s return included a


Gowling WLG | Canada | 19 Aug 2016

Acquiring assets in Ontario: What every business owner must know about the Bulk Sales Act

Nearly 100 years after coming into force in Ontario, the Bulk Sales Act (the "BSA") is soon be repealed. However, as a result of the Ontario Superior


Gowling WLG | Canada | 15 Dec 2015

Waiver, eh? The importance of signed waivers when managing and implementing activity-based promotions

For those who are managing and implementing activity-based promotions, requiring participants to sign waivers or releases in order to manage the


Gowling WLG | Canada | 18 Jan 2013

Supreme Court of Canada declines to deal with issue waiver of tort raised in BC product liability case

On January 17, 2013, the Supreme Court of Canada denied leave to appeal in the case of Koubi v. Mazda Canada Inc., et al. 2012 BCCA 310 ("Koubi") , a


Gowling WLG | Canada | 11 Jan 2013

Waiver of rights fatal to tax appeal

In the recent case of Noran West Developments Ltd. v. The Queeni, the Tax Court of Canada (TCC) quashed the appeal because the appellant had waived its


Gowling WLG | Canada | 27 Jun 2012

Spotlight on security documents: the benefits of forbearance agreements - a lender's perspective

Following the occurrence of a default by a borrower, a lender may have to quickly decide on the best course of action in order to protect its investment.


Gowling WLG | Canada | 30 Sep 2011

Spotlight on security documents: the landlord waiver

Having enforceable security over all of a borrower’s assets is obviously of primary importance to a lender.

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