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  • Article

    Applying The Transfer Pricing Rules To Guarantees

    At the time Canada was amending its transfer pricing rules, much concern – and some confusion – arose over the potential application of the rules to financial transactions. This was particularly the case where the tax consequences of applying those rules to financial transactions were already regulated under other provisions of the Canadian Income Tax Act.
    CanadaTax
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Bankruptcy And Insolvency: Tax Priorities

    On October 30, 2009, the Supreme Court of Canada rendered judgment in the matter of the Deputy Minister of Revenue of Québec and Her Majesty the Queen v. Caisse Populaire Desjardins de Montmagny and Raymond Chabot Inc., trustee in the bankruptcy of 9083-4185 Québec Inc
    CanadaTax
    Davies Ward Phillips & Vineberg LLP
    Davies Ward Phillips & Vineberg LLP
  • Article

    2025 Global In-House Counsel Report: Unique Insights Into The Global In-House Profession From ICW | Mondaq

    In-House Counsel Worldwide (ICW) and Mondaq are delighted to share their annual 2025 Global In-House Counsel Survey Report.
    GlobalLaw Practice Management
    In-House Counsel Worldwide
    In-House Counsel Worldwide
  • Article

    Sovereign Wealth Funds: Friend Or Foe? Report From Address By Minister Flaherty

    On January 28, 2008, Canada’s Minister of Finance, The Honourable Jim Flaherty, addressed the growth of sovereign wealth funds and the role that they may play in the future at a Conference Board of Canada event in Toronto entitled "The Hollowing Out of Corporate Canada: Myth or Reality?".
    CanadaAntitrust/Competition Law
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    A New Statutory Framework For Federal Not-For–Profit Organizations

    In our December 2009 edition, we informed you of the passing of a new statute, the Canada Not-for-Profit Corporations Act (the "Act"), by the federal Parliament, to replace Part II of the Canada Corporations Act (the "CCA").
    CanadaCorporate/Commercial Law
    Lavery
    Lavery
  • Article

    A Wishart Come True? Amendments To The Wishart Act And Regulations Come Into Effect On September 1, 2020

    On September 1, 2020, several long-promised and potentially important changes to the Arthur Wishart Act (Franchise Disclosure), 2000 (the Wishart Act)...
    CanadaCorporate/Commercial Law
    Cassels
    Cassels
  • Article

    Cash Settlement Options For Equity-Linked Conversion Features In Convertible Debt

    Here’s a real-life example of an interesting difference between IFRS (International Financial Reporting Standards) and old Canadian GAAP (Generally Accepted Accounting Principles):
    CanadaCorporate/Commercial Law
    MNP LLP
    MNP LLP
  • Article

    Update On Auditing The Audit

    Most jurisdictions in Canada require the unanimous consent of all shareholders (including non-voting shareholders) in order for a non-distributing corporation to dispense with an audit.
    CanadaCorporate/Commercial Law
    Bennett Jones LLP
    Bennett Jones LLP
  • Article

    An Employee In Consultant’s Clothing?

    Liability may exist, despite the intention of the parties.
    CanadaEmployment and HR
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    Ontario Government Ramps Up AODA Enforcement - Is Your Organization Compliant?

    The Ontario Government announced an audit blitz this fall pertaining to compliance with the Accessibility for Ontarians with Disabilities Act, 2005 ("AODA").
    CanadaEmployment and HR
    Stringer LLP
    Stringer LLP
  • Article

    Accounting For Oil And Gas Revenues Without An Operating Agreement

    In IFP Technologies (Canada) Inc v EnCana Midstream and Marketing, 2022 ABKB 807, the Court considered for the first time how to perform an accounting of profits from an oil and gas working...
    CanadaEnergy and Natural Resources
    Bennett Jones LLP
    Bennett Jones LLP
  • Article

    Lower Confrontation And Lower Cost: An Alternative To Traditional Court-Based Divorce

    Collaborative Family Law is based on a commitment by the participants to a principled, negotiated settlement that focuses on client empowerment without the threat or use of court action.
    CanadaFamily and Matrimonial
    Crowe Soberman LLP
    Crowe Soberman LLP
  • Article

    BIA And CCAA "Lookback Periods" For Preferential Transactions

    Lenders should be cognizant that the granting of security by a debtor may be subject to challenge as a fraudulent preference in the event the debtor subsequently files for liquidation or proposal proceedings under the Bankruptcy and Insolvency Act (Canada) (the "BIA") or restructuring proceedings under the Companies’ Creditors Arrangement Act (Canada) (the "CCAA").
    CanadaFinance and Banking
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Article

    The Top Strategies For Protecting Yourself From Identity Theft And Fraud

    Decreasing the risk of becoming a victim of identity theft is a big business these days, with many companies offering fraud protections services for a fee.
    CanadaFinance and Banking
    MNP LLP
    MNP LLP
  • Article

    Secured Creditors Beware: Crown GST/HST Garnishment MayTrump Your Security Interest In An Account Receivable

    In the recent decision of the Supreme Court of Canada in Toronto-Dominion Bank and Her Majesty the Queen (2012 SCC 1), the Supreme Court succinctly agreed with the reasons of Justice Noël of the Federal Court of Appeal.
    CanadaInsolvency/Bankruptcy/Re-Structuring
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    A Guide To IP Audits

    In a previous article we discussed the importance of carrying out IP audits. In this article we outline the steps that need to be carried out in order to complete an audit.
    CanadaIntellectual Property
    Goldman Sloan Nash & Haber LLP
    Goldman Sloan Nash & Haber LLP
  • Article

    Brand Valuation

    The importance of carrying out IP Audits has been discussed in previous articles.
    CanadaIntellectual Property
    Goldman Sloan Nash & Haber LLP
    Goldman Sloan Nash & Haber LLP
  • Article

    CBSA Audit Priorities

    The Canada Border Services Agency ("CBSA") resets its "audit priority areas" twice per year. Essentially, the CBSA designates certain tariff classification codes...
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    The End Of Summer Doesn't Just Bring Back To School, But New CBSA Audits Too

    While most of us were enjoying the tail end of the Canadian summer, officials at the Canada Border Services Agency (CBSA) were putting the finishing touches to their latest list of audit priorities.
    CanadaInternational Law
    Fasken
    Fasken
  • Article

    The Collection Process, Part 3: Seizure And Sale Of A Debtor’s Assets

    When a judgment debtor owns personal property such as vehicles, equipment, or valuable items, creditors can pursue seizure and sale through a bailiff to satisfy outstanding debts. This collection method involves investigating assets, physically seizing property, and auctioning goods to recover judgment amounts, though certain restrictions apply to protect basic necessities and lower-value items.
    CanadaLitigation, Mediation & Arbitration
    Watson Goepel LLP
    Watson Goepel LLP
  • Showing 341–360 of 1722 results

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