The Supreme Court of Canada delivered its reasons today in 9354-9186 Québec inc. v Callidus Capital Corp., 2020 SCC 10, after having unanimously allowed the appeals from the bench on January 9, 2020.

On October 28, 2013, the Ontario Environmental Review Tribunal accepted Minutes of Settlement in the Baker v. MOE case, resolving the clean-up order issued against former directors and officers of Northstar Aerospace (Canada) Inc. (the "Directors and Officers").

In 2022, we expect to see an uptick in restructurings and insolvencies as fiscal protections expire and businesses face continued cash shortfalls, mounting debt obligations, altered consumer behaviours and rising interest rates.

Just a few months after an increase in the net benefit review threshold for most direct acquisitions of control of Canadian businesses involving private sector investors, the review threshold has increased yet again.

Justice Perell, of the Ontario Superior Court of Justice, has rendered his costs award in respect of his earlier decision granting summary judgment (see our March 23, 2018 bulletin) ...

The SCC in Agence du revenu du Québec v 9229-0188 Québec inc. has dismissed an application for leave to appeal filed by Revenu Québec, acting as part of the Permanent Anti-Corruption Unit of Québec.

The bulk of Canada's anti-spam law, known colloquially as CASL, came into force on July 1, 2014. CASL sets out strict rules for a variety of online behaviours and is considered the strictest...

Download this publication August 3, 2016 In an e-communication dated February 4, 2016 (New Disclosures Required in High-End Residential Real Estate Transactions in Manhattan and Miami)...

These amendments will certainly be well-received by real estate owners because they ensure a neutral and equitable tax treatment for common holding structures.

In our annual Tax Review and Outlook report, we look back at significant developments in the Canadian and U.S. tax landscapes in 2018 and offer our predictions on what to expect in 2019.

Earlier this year, the Department of Finance released a set of far-reaching proposals affecting the taxation of private businesses and their shareholders.

The IRS has recently issued final regulations under Code section 336(e) allowing purchasers to obtain a stepped up basis in the assets of certain target corporations without double taxation and in a setting in which a section 338(h)(10) election could not be made.

On September 17, 2015, the Quebec ombudsman, Raymonde Saint-Germain, tabled in the National Assembly her 2014-15 annual report on the public service.

The IRS has agreed to delay by six months the implementation of the key provisions of the Foreign Account Compliance Act.

The U.S. House of Representatives recently passed the "Real Estate Jobs and Investment Act of 2010" (the "Act"), proposing certain changes to Section 897 of the U.S. Internal Revenue Code (the "Code") regarding the taxation of foreign investment in U.S. real property.

This week, Davies' Marta Young and Michael Lalande co-presented at eDiscovery Convergence 2025 on a panel titled "Document Review: Defensibility, Strategy and the Human Element."

On December 2, 2014, the OECD published its Foreign Bribery Report. It reviews the first 15 years of the OECD Convention on Combating Bribery of Foreign Public Officials.

The Canadian government has recently introduced Bill S-14, entitled the Fighting Foreign Corruption Act, in an effort to revamp the Corruption of Foreign Public Officials Act.

The year 2017 was eventful from both Canadian and U.S. tax perspectives. In Canada, the Liberal government introduced new rules on income splitting and released controversial proposals on the taxation...

Investors and operators are shifting from broad AI excitement to disciplined evaluation of practical adoption and durable business models. Key considerations include evolving pricing strategies, vertical AI opportunities for startups, and the importance of deep customer understanding in converting AI interest into sustainable revenue.