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Issuers of foreign-denominated convertible debt should consider the tax and corporate consequences of issuing these securities in light of this case.

In June 2017, the Canada Revenue Agency released its proposed changes to the voluntary disclosure program relating to income tax, excise tax, GST/HST and excise duties (Taxes).

Two recent decisions by the Supreme Court of Canada considered demands for information made to lawyers and notaries issued by the Canada Revenue Agency (CRA).

Earlier today, the Canadian Competition Bureau announced that the pre-merger notification Transaction-Size threshold will increase from $80 million to $82 million for 2014.

On April 16, 2020, the Office of the Superintendent of Financial Institutions (OSFI) released a number of questions and answers on regulatory reporting requirements for Federally Regulated Insurers (FRIs).

On January 29, 2025, the Court of King's Bench of Alberta approved applications made by Delta 9 Cannabis Inc. (Delta 9), among others, for: (a) a sanction order and stay extension...

In a remarkable case for franchisors, a proposed franchise class action was dismissed on the basis that the language of an arbitration clause precluded class proceedings.

Earlier this year, a milestone was reached in a long-running franchise class action, Spina v. Shoppers Drug Mart Inc. The Court decided competing summary judgment...

Cassels lawyers attended the International Franchise Association (IFA) Annual Convention in Las Vegas, Nevada on February 26-March 1, 2023.

Cassels lawyers attended the American Bar Association's Forum on Franchising in San Diego, California on November 2-4, 2022.

A federal election has been called for October 21, 2019. With the vote just a few weeks away, employers should be aware of their legal obligations on Election Day.

Lawrence Gold recently presented on abuses of the Repair and Storage Liens Act (Ontario) ("RSLA") impacting commercial finance and insurance companies to the Ontario Personal Property Security Legislation Committee ("PPSL Committee").

Welcome back to our Interest Rates Watch series, developed to provide timely updates and practical advice on developments related to interest rates and benchmarks on a regular basis.

The Personal Property Security Act (Ontario) (the PPSA) provides for a particular type of security interest known as a purchase-money security interest or "PMSI" which allows for "super-priority"...

Pursuant to Bill 218, Burden Reduction Act, 2016, which passed its first reading in June 2016, the PPSA (Ontario) will be amended so that a debtor will be able to waive its right to receive a copy of the verification statement.

Every now and then you read a case that seems like a law school exam question. The recent decision of The Bank of Nova Scotia and Scotia Dealer Advantage Inc. v Darcy Tucker Holdings Ltd.

A discussion on whether the sheltering of debt under a secured party’s security is possible.