On July 23, 2015, the IRS published proposed regulations under Code Sec. 707(a)(2)(A) that recharacterize certain allocations and distributions to a partner as disguised payments for services provided by the partner.

Davies lawyers Gregg Benson, Michael Kandev and James Trougakos review Canadian tax incentives for green energy and juxtapose them with those offered by the United States.

The Ontario's Independent Electricity System Operator has published the amendments to the Market Rules that authorize the IESO to dispatch certain renewable generators in Ontario.

Today, the OPA announced 40 new contracts for over 870 MW of renewable energy under the Feed-in Tariff Program.

Yesterday, the Ontario Power Authority announced another change to the Feed-in Tariff Program by offering a one-year extension to allow FIT suppliers more time to obtain the Renewable Energy Approval.

Yesterday, the Federal Government announced changes to the Canadian Environmental Assessment Act to exempt various projects funded under the Building Canada Plan from federal environmental assessment ("EA") requirements.

Yesterday, Ontario's Greenhouse Gas Emissions Reporting Regulation took effect.

The newly elected Liberal government indicated in its election platform that it intends to increase taxes on employee stock option benefits by limiting Canadian resident employees from claiming the stock option deduction (i.e., the capital gains equivalent taxation) in respect of option benefits in excess of $100,000 annually.

This article summarizes the upstream loan rules, and explores the impact of the upstream loan rules in several situations involving dispositions of the shares of the creditor foreign affiliate.

Authors: John Lennard, Élisabeth Robichaud and James Trougakos Parliament passed on July 27, 2020, the Time Limits and Other Periods Act (COVID-19) (Time Limits Act)

The latest edition of Davies' Governance Insights is now available. In this issue, we review 10 developments that general counsel and directors of Canadian public companies, and their investors...

With much of the world focused on the immediacy of the COVID-19 pandemic, including its heavy human and economic toll, we have cast our eyes optimistically on the (near, we hope) ...

In this issue of Davies Insolvency Now, against a backdrop of rising inflation and interest rates, we take a deep dive into the legislation that regulates rates of interest in Canada...

In this issue of Insolvency Now, we continue to report on data trends from Q3 and Q4 of 2024, during which we noticed that the number of insolvency filings had steadily decreased compared with the previous year...

This pamphlet briefly outlines suggested procedures in the event that your company is the subject of a search.

On March 15, 2018, Justice Perell of the Ontario Superior Court of Justice dismissed a proposed class action (Hughes v. Liquor Control Board of Ontario)...

Anthony Arquin and Agnès Pignoly examine the "Yes in My Backyard" movement.

Ian Caines, Sabina Han and Michael Kandev have written an article for Bloomberg Tax on the implications of the new federal budget process for Canadian tax professionals

Max Jarvie was interviewed for a recent article in Canadian Lawyer magazine focusing on the release of the federal government’s artificial intelligence strategy, which outlines a legislative plan that attempts...

In a positive development since our earlier bulletin, the U.S. House and Senate have decided to retain the exemptions from obligations imposed under section 16 of the Securities...