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On Thursday 27 July, 2006 the Supreme Court of Canada released its decision in the TCT Logistics ("TCT") case.

On February 24, 2022, Alberta Finance Minister, Travis Toews, announced the 2022 Alberta Budget.

If you receive income that has no tax withheld or does not have enough tax withheld for more than one year, you may have to pay tax by instalments.

The following is information for temporary accommodation providers (short term rental providers) in Alberta about collecting and remitting the tourism levy.

Blue J, the leading provider of predictive analysis tools for tax positions, today announces that the company has raised US$9M in Series B financing led by Generation Ventures.

When a Canadian or U.S.-based multinational finds itself under audit, the taxpayer and the tax authority are often at odds over what documentation is subject to disclosure and what remains beyond the prying eyes of the tax authority.

The building construction industry has been identified as being of particular concern for unreported income.

Transfer pricing involves the price that one member of a multinational firm charges another for goods, services and intangible assets transferred between related parties. The central theme in transfer pricing is to ensure that the prices at which these goods, services and intangible assets are transferred represent arm's length standards.

COVID-19 has quickly and severely disrupted supply chains and international trading routes. Governments and their customs agencies are streamlining customs clearance procedures,...

The new BC Limitation Act came into force on June 1, 2013. One of the significant changes was to reduce the basic limitation period for most claims to two years from the date the claim was discovered.

In Canada the Courts have unanimously ruled that directors and officers owe their fiduciary duties to the corporation at all times, even when the corporation is in the nebulous "vicinity of insolvency".

On February 25, 2015, regulations amending the annual statement requirements for federally regulated financial institutions (FRFIs) were published in the Canada Gazette.

In October 2021, the Not-for-Profit Corporations Act, 2010 ("ONCA") came into force. Ontario not-for-profit corporations have three years to transition their governing documents to conform with the ONCA.

In January and February of 2012, Justice Morawetz of the Ontario Superior Court of Justice (Commercial List) released two decisions in which he authorized a debtor-in-possession ("DIP") financing charge, an administration charge, and a directors and officers ("D&O") charge ranking ahead of, among other claims, possible pension deemed trusts over the objection of the debtor companies’ unions and on notice to the members of the companies’ pension administration committees.

A recent decision of the Ontario Court of Appeal illustrates that secured creditors should address their priority position relative to all other creditors of their borrower in order to achieve a complete subordination of competing security.

On August 18, 2011, Mr. Justice Morawetz, of the Ontario Superior Court of Justice, released an important decision in regard to preference actions in the matter of Tucker v. Aero Inventory (UK) Limited (together with Aero Inventory plc, Aero).

On February 2, 2012, the Court of Appeal rendered its judgment in the case of Maisons Marcoux Inc. (Syndic de).

Business insurance, like many types of expenditures, is one of those items which business owners typically do not like to pay