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As most employers will know, administering a pension plan can be a costly undertaking. Costs arise as a result of many activities undertaken in connection with the operation of a pension plan, such as in respect of actuarial, trustee, auditor, legal and investment management services.</P> <P>Recently, the treatment of pension plan and pension fund administrative costs has been the subject of controversy between plan members and plan administrators. This article will beg

In the high stakes world of mergers and acquisitions, the consequences of getting things wrong on the regulatory front are increasing.

Voice-Over Internet Protocol (VoIP) is gaining prominence in the highly competitive Canadian telecommunications market.

To assist individuals and businesses weather the economic downturn accompanying the ongoing COVID-19 pandemic, the Canadian government has introduced a number of COVID-19 subsidies and benefits.

The B.C. Government announced the temporary provincial sales tax (PST) program "B.C. PST Rebate on Select Machinery and Equipment" to help corporations recover from the financial impacts of COVID-19.

Sanity prevailed in a recent Federal Court ("FC") decision involving an application by the Minister of National Revenue ("Minister") to compel a taxpayer to produce approximately 25 employees...

The Canada Revenue Agency (the "CRA") has launched roughly 100 audits into taxpayers named in the Paradise Papers offshore tax leak, according to documents tabled in Parliament.

The business and legal landscape in Québec continues to evolve – and offers growing opportunities for foreign-based companies doing business in Canada’s second-largest province. In this update, we outline recent key developments in financial services reform, litigation, tax incentives and other areas.

In HLP Solution Inc. v. The Queen (2015 TCC 41 ) the Tax Court held that a CRA employee lacked the necessary impartiality to testify as an expert witness because of her prior involvement in auditing the taxpayer.

On October 31, 2022, the Federal Court of Appeal ("FCA") rendered its decision in Miller v. Canada (National Revenue).

The Canada Revenue Agency (the CRA) has recently issued several administrative income tax rulings which expand the possible application of the 5/25 exemption for interest paid by Canadian corporate borrowers, by blessing back-to-back loan arrangements. The rulings confirm that the general anti-avoidance rule (GAAR) would not be applied to deny the 5/25 exemption in the circumstances presented.

Many suppliers are losing pricing leverage with customers at a perilous moment as tariff pressures and electric vehicle program delays squeeze profits. "Suppliers are kind of stuck between a rock and a hard place...

The OSC's latest message is clear: "Take a bite out of the carrot we’re offering, or risk the sting of the stick we carry."

On September 18, 2018, the Auditor General of Canada released its audit report on the Canada Revenue Agency's tax compliance efforts.

On Monday, June 26, 2023, the International Sustainability Standards Board (ISSB)1 published its Climate-Related Disclosure Standard (the Climate Standard) as well as its...

This article examines the increased personal risks faced by directors and officers of public companies. Our next article discusses how to manage these risks.

The issue of who pays pension plan expenses has been a hot topic of Canadian pension law over the past few years, with much uncertainty over which expenses can be charged to a pension fund. The increasing cost of pension plan administration has led employers that both sponsor and administer registered pension plans to increasingly use fund assets to pay for the expenses incurred in maintaining the plan.

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