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Results: 1-10 of 48

Proposed conversion rules for income trusts
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 25 2008

On July 14, 2008, the Department of Finance released the long-awaited draft amendments (the "Conversion Amendments") to the Income Tax Act (Canada) (the "Act"), allowing the conversion of certain income funds into corporations on a tax-deferred basis


An overview of Canadian tax credits for non-indigenous film and television production
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 10 2008

Canada, often referred to as “Hollywood North”, continues as a leading innovator in the development and implementation of public sector incentives for film and television production


Nortel update stay extended; Ontario Court of Appeal affirms non-payment of termination and severance
  • Cassels Brock & Blackwell LLP
  • Canada
  • January 26 2010

On January 21, 2010, Mr Justice Morawetz extended the stay of proceedings in the Nortel case to April 23, 2010, and approved a settlement and funding agreement which addressed inter-company issues as between the US and Canadian estates


Wabush Iron Company Limited v. The Queen drafting really matters
  • Cassels Brock & Blackwell LLP
  • Canada
  • September 14 2009

The decision in Wabush Iron Company Limited v. The Queen, 2009 DTC 1157 (Tax Court of Canada), which confirmed a substantial assessment by the Canada Revenue Agency (“CRA”), was based on an interpretation of a supply agreement


The harmonization of the GST and the PST in Ontario
  • Cassels Brock & Blackwell LLP
  • Canada
  • February 3 2010

On December 15, 2009, the comprehensive tax reforms announced in the Ontario government's 2009 Budget were enacted into legislation


Employee stock options and the 2010 Federal Budget
  • Cassels Brock & Blackwell LLP
  • Canada
  • March 30 2010

The recent 2010 Federal Budget included a number of significant changes to the tax rules under the Income Tax Act (Canada) (the "Act") applicable to employee stock options


The Canadian equipment finance environment: an overview for European professionals
  • Cassels Brock & Blackwell LLP
  • Canada
  • October 5 2009

As international trade grows, financial institutions and manufacturers of equipment recognize that international sales or the globalization of their business is a requirement to staying competitive


Federal Budget 2008: compliance relief for cross-border investments
  • Cassels Brock & Blackwell LLP
  • Canada
  • March 31 2008

On February 26, 2008, the Federal government tabled its Budget, in which it proposes a variety of tax changes, including measures to improve the efficiency of the compliance system for non-residents disposing of taxable Canadian property


The end of Prévost Car not the end of the story
  • Cassels Brock & Blackwell LLP
  • Canada
  • June 10 2009

The Crown has confirmed that the decision of the Federal Court of Appeal ("FCA") in Prévost Car, 2009 FCA 57, will not be appealed


The Queen v. Landrus: GAAR will not plug the holes in existing anti-avoidance rules
  • Cassels Brock & Blackwell LLP
  • Canada
  • June 5 2009

Earlier this year, the Supreme Court of Canada released its landmark general anti-avoidance rule ("GAAR") decision in Lipson v. The Queen ("Lipson"