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  • Article

    Succession Planning for the Family Cottage

    One of the most difficult assets to deal with in an estate plan is a family cottage. Although you may want to keep the cottage in the family, it is often difficult to develop a plan that is tax-effective and that ensures equitable enjoyment of this asset by those family members who have an interest in maintaining it.
    CanadaWealth Management
    McMillan LLP
    McMillan LLP
  • Article

    Supreme Court of Canada Confirms Directors’ Fiduciary Duties Are Owed to the Corporation

    A welcome clarification of the duties owed by Canadian directors, the top court’s decision in Peoples v. Wise also highlights the importance of transparency, diligence, prudence and process in reaching reasonable business decisions.
    CanadaWealth Management
    Osler, Hoskin & Harcourt LLP
Osler, Hoskin & Harcourt LLP
  • Article

    Not Out Of The Woods Yet: When Regulatory Settlements Have Downstream Consequences For Class Action Certification

    Mackenzie v. Chartwell Asset Management Inc ("Mackenzie"), is a recent decision in a continually evolving line of cases addressing the sufficiency of pleadings at the certification stage.
    CanadaLitigation, Mediation & Arbitration
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    2014 Personal Income Tax Organizer

    The 2014 Personal Income Tax Organizer is designed to assist you in gathering the reporting information and documents necessary for the preparation of your 2014 tax return
    CanadaTax
    Crowe Soberman LLP
    Crowe Soberman LLP
  • Article

    Tax Law Legal Report: Killing The Golden Goose

    Liberal party calls for taxing wealthy may seem non-controversial, but tax lawyers warn of unintended consequences.
    CanadaTax
    KPK Law LLP
    KPK Law LLP
  • Article

    Are You Making False Representations In Your Franchise Agreement?

    All or almost all franchise agreements include clauses stating that the franchisor has not made any representations to the franchisee to induce it to enter into the contract,
    CanadaCorporate/Commercial Law
    Fasken
    Fasken
  • Article

    The Pitfalls Of Using Joint Ownership As An Estate Management Strategy

    One of the goals of estate planning is the management of assets while an individual is still alive but has lost the ability to manage their assets on their own (commonly referred to as losing capacity).
    CanadaFamily and Matrimonial
    McLennan Ross LLP
    McLennan Ross LLP
  • Article

    Are United States Limited Liability Limited Partnerships The Holy Grail?

    One thing is for sure… Canadians continue to invest significant amounts of money in the US.
    CanadaTax
    Moodys Private Client Law
    Moodys Private Client Law
  • Article

    An Overview Of The Share Purchase Process

    When one is purchasing (or selling) a business, there are generally 2 routes – a share purchase or an asset purchase. In this article, we are going to give an overview of the share purchase process.
    CanadaWealth Management
    Sorbara Law
    Sorbara Law
  • Article

    Takeover Battles: New Limits On Maximizing Shareholder Value?

    Directors of a company that is 'in play' have a fiduciary obligation to maximize shareholder value. One would have thought that this rule would always prevail.
    CanadaCorporate/Commercial Law
    Dentons Canada LLP
    Dentons Canada LLP
  • Article

    The Right Of First Refusal And Good Faith In Your Business Contract: What You Need To Know

    A right of first refusal clause ("ROFR") can be a critical component to any commercial agreement.
    CanadaCorporate/Commercial Law
    Torkin Manes LLP
    Torkin Manes LLP
  • Article

    The SEC Comes To BC For A Mareva

    The British Columbia Supreme Court (the Court) recently released a decision granting the United States Securities and Exchange Commission (the SEC) a Mareva injunction against four defendants...
    CanadaCorporate/Commercial Law
    Cassels
    Cassels
  • Article

    Prudence, Stranded Assets, And The Regulation Of Utilities: A Review Of Alberta Utility Regulatory Principles In A Post-Stores Block Era

    Stores Block, a 2006 Supreme Court of Canada case, established that utilities are the sole owners of utility assets, thereby granting them the right to gain on the disposition of such assets.
    CanadaEnergy and Natural Resources
    Torys
    Torys
  • Article

    Challenges Canadians Face When Transferring US Retirement Plans To An RRSP

    Canada and the US share many similarities including the longest international border between two countries.
    CanadaTax
    Moodys Private Client Law
    Moodys Private Client Law
  • Article

    6 Strategies To Minimize Probate Fees In Your Estate Plan

    Probate is the legal process through which a deceased person's will is validated by the courts, and the administration of his or her estate is carried out according to the terms of the will.
    CanadaFamily and Matrimonial
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Taxation Of Trust Capital Securities: Is There A Pending Battle Between The Government And Canada´s Financial Institutions?

    The recent announcement by the Government of Canada that it would begin taxing distributions of income trusts and other "specified investment flow-throughs" ("SIFT") has brought planned conversions of corporations such as Telus and BCE into income trusts to a grinding halt and, for some investors, has impeded an investment vehicle with considerable value.
    CanadaTax
    Gowling WLG
    Gowling WLG
  • Article

    Exactly How Privileged Are Your Estate Planning Discussions?

    Just about anything that a client says to their lawyer is protected by solicitor-client privilege.
    CanadaWealth Management
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Generation Allowance

    Finding examples of the Bank of Mom and Dad's local presence might not be as simple as a quick search for "ATM near me," but you probably know it when you see it.
    CanadaFinance and Banking
    Lawyers Financial
    Lawyers Financial
  • Article

    Unlocking Private Markets For Retail Investors Through Strategic Partnerships

    The rise of private retail fund structures brings together two distinct yet complementary industries: private wealth management and alternative asset management. Wealth managers offer deep retail distribution networks, established investor relationships, and broad know-how of the retail sector. Alternative asset managers deliver access to private market opportunities historically reserved for the largest institutional allocators.
    CanadaFinance and Banking
    Torys
    Torys
  • Article

    Two Many Steps: What Is The Test For Establishing A Common Issue?

    Courts have split on the test for certifying a common issue. Some courts have held that the plaintiff only needs to show that there is a basis in fact that a question is common to all class members...
    CanadaLitigation, Mediation & Arbitration
    Sotos LLP
    Sotos LLP
  • Showing 321–340 of 400 results

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