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Hot off the press
  • Borden Ladner Gervais LLP
  • Canada, USA
  • September 5 2014

Beginning June 30, 2014, Canada and the U.S. implemented a new joint initiative to share information with each other about when individuals cross a

Assignation d’employés au Canada par une société mère américaine à sa filiale canadienne : Incidences fiscales et mitigation
  • Lavery de Billy LLP
  • Canada, USA
  • March 5 2015

Lorsqu’une société est résidente des États-Unis (les É.-U. ) aux fins de la Convention entre le Canada et les États-Unis d’Amérique en matière

Legal Year in Review
  • Osler Hoskin & Harcourt LLP
  • Australia, Canada, Ireland, OECD, USA
  • December 6 2016

Osler's insights on key developments in 2016 and their implications for Canadian business

December 2016 International Trade Compliance
  • Baker McKenzie
  • OECD, United Kingdom, USA, Australia, Canada, European Union, Global
  • December 12 2016

On 29 November 2016, the WTO reported that most WTO members welcomed Ecuador’s efforts to lower its import surcharge rates and reduce the number of

US final regulations on deferred compensation no longer deferred
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • May 9 2007

The long-awaited regulations under Section 409A of the US Internal Revenue Code relating to deferred compensation were finally issued on April 10, 2007 and are applicable for taxable years beginning on or after January 1, 2008 (the “Final Regulations”

Recent developments for the fourth quarter 2012
  • Baker McKenzie
  • Austria, Belgium, Canada, China, Ireland, Luxembourg, United Kingdom, USA, Malaysia, Morocco, Philippines, Singapore, South Korea, Spain
  • March 18 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

New protocol to the Canada-US Tax Treaty: trans-border pension provisions and new stock option apportionment rules
  • McMillan LLP
  • Canada, USA
  • October 26 2007

The recently released Fifth Protocol (the “Protocol”) to the Canada-US Income Tax Convention (the “Treaty”) significantly expands the scope of the Treaty provisions dealing with pensions

BLG Monthly Update
  • Borden Ladner Gervais LLP
  • Argentina, Australia, Canada, United Kingdom, USA
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Recent developments for the fourth quarter 2011
  • Baker McKenzie
  • Canada, China, Denmark, Netherlands, Switzerland, United Kingdom, USA, European Union, France, Germany, Ireland, Italy, Japan
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

Change to Canada-US Tax Treaty affecting cross-border employees
  • Miller Thomson LLP
  • Canada, USA
  • December 19 2011

Article XV(2) of the Canada-US Tax Treaty (the “Tax Treaty”) provides for an exemption from taxation of remuneration derived by an employee resident in a country (referred to herein as “residence state”) in respect of temporary employment exercised in the other country (referred to herein as the “source state”