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
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
Ontario’s Court of Appeal recently released its decision in Wood v. Fred Deeley Imports Ltd., which focused on the enforceability of a termination
The Minister may not reassess after the normal reassessment period unless the taxpayer has filed a waiver, or the taxpayer’s return included a
Nearly 100 years after coming into force in Ontario, the Bulk Sales Act (the "BSA") is soon be repealed.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
For those who are managing and implementing activity-based promotions, requiring participants to sign waivers or releases in order to manage the
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
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
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.
Having enforceable security over all of a borrower’s assets is obviously of primary importance to a lender.