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On December 7, 2007, Canada's Minister of Industry issued guidelines clarifying the application of the Investment Canada Act (ICA), Canada's foreign investment review regime, to proposed investments in Canada by foreign state-owned enterprises (SOEs).

Taxpayers are currently required to report their income for Canadian tax purposes in Canadian dollars. This requirement can be particularly burdensome for Canadian-resident corporations that conduct their business activities primarily in a foreign currency and are required to determine income for accounting purposes in that foreign currency. The Budget proposes to initiate an investigation by the Department of Finance to determine whether it will be feasible to allow such corporations to report

On March 12, 2009, major changes to Canada’s Competition Act and Investment Canada Act came into effect upon passage of the most recent federal budget. Using the budget implementing legislation introduced in February, Canada’s ruling Conservative Party amended the Competition Act to create a new US-style merger review process, as well as a number of per se offences.

On November 25, 2011, the Canadian Securities Administrators (CSA) issued a notice and request for comment regarding proposed amendments intended to increase the range of permissible pre-marketing and marketing activities that can be conducted in connection with prospectus offerings.

The Ontario Securities Commission (OSC) Investment Funds and Structured Products branch (IFSP) recently released their Summary Report for Investment Fund and Structured Product Issuers...

Thousands of Canadians pay more income tax than they should. By not taking full advantage of deductions, you may be one of those generous Canadians without even knowing it

Our last article provided an overview of the new Ontario regime of statutory civil liability for misrepresentations and failures to disclose material changes, that went into effect on December 31, 2005. This article describes the utility of a disclosure policy and a disclosure committee as measures to establish the due diligence defence offered in the legislation.

Daniel Frankel is President and CEO of Daniel Group, a Vancouver-based company whose roster includes the explosive Tap & Barrel brand.

Over the past year Canada has witnessed a number of significant developments in its foreign investment review process.

Mergers, acquisitions, and sales of business are common occurrences that affect the workplace. Unionized workplaces are not immune from these transactions.

Investment tax planning is a crucial strategy for maximizing the returns on your investments while minimizing the taxes you owe. By understanding the various tax-advantaged accounts...

Earlier this year, the Canadian Securities Administrators (the "CSA") adopted National Instrument 24-101 – Institutional Trade Matching and Settlement ("NI 24-101" or the "Rule").

One thing is for sure… Canadians continue to invest significant amounts of money in the US.

It’s likely that Mick Jagger and Keith Richards had other things on their minds while crafting "You Can’t Always Get What You Want", the Rolling Stones’ 1969 classic, but we can’t think of a more fi tting theme for mining M&A in 2010 and, more importantly, for the decades ahead.

In a decision that should be carefully considered by public company issuers, directors and officers, and securities underwriters, the Supreme Court of Canada has dismissed the appeal from the decision of the Ontario Court of Appeal in the "Danier Leather" case.

Legal and regulatory matters affecting investment funds.

Rotten Tomatoes is an online aggregator of film reviews. When a film gets enough professional reviews, it gets a ranking, up to 100 on the "Tomatometer."

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.