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  • Article

    Leasing Lessons Learned From The Alberta Flood

    As the New Year has begun, it is a good time to ponder the major events over the past year and the lessons learned from them.
    CanadaReal Estate and Construction
    McMillan LLP
    McMillan LLP
  • Article

    Budget 2014: Significant Tax Changes Affecting The Canadian Resource And Energy Sector

    Budget 2014 contained two changes of particular interest to the Canadian resource and energy sectors
    CanadaTax
    McMillan LLP
    McMillan LLP
Article

Budget 2024: Synthetic Equity Arrangement Restrictions Tightened

The Income Tax Act (Canada) (the "Tax Act") generally permits a corporation to deduct the amount of a dividend received from another corporation resident in Canada...
CanadaTax
McMillan LLP
McMillan LLP
  • Article

    Ontario Budget 2012: An Indication Of Things To Come

    The Ontario government presented its 2012 Budget (the "Budget") in the Ontario Legislature earlier this week.
    CanadaTax
    McMillan LLP
    McMillan LLP
  • Article

    Quebec Government Mandates Disclosure Of Nominee Agreements

    Nominee agreements are frequently used in commercial real estate transactions for various non-tax reasons...
    CanadaTax
    McMillan LLP
    McMillan LLP
  • Article

    UPDATE: Amendments To Thin Cap And Withholdings Tax Rules: Good News For Lenders, Better News For Borrowers

    In order to prevent non-residents of Canada from stripping profits from their Canadian subsidiaries (each a "Canadian Subsidiary") in the form of deductible interest ..
    CanadaTax
    McMillan LLP
    McMillan LLP
  • Article

    Bill C-49: Government Of Canada Proposes To Amend The Canada Transportation Act

    As we recently projected, the Government of Canada is introducing legislation that will make significant amendments to the Canada Transportation Act in relation to the rail and aviation modes of transport.
    CanadaTransport
    McMillan LLP
    McMillan LLP
  • Article

    Government Announces Changes In Foreign Ownership Rules For Canadian Airlines – 'Change In Fact'?

    The Canadian federal government's Minister of Transport, Marc Garneau, announced on November 3, 2016 that the government of Canada plans to raise the cap on foreign ownership of Canadian airlines from 25% to 49%.
    CanadaTransport
    McMillan LLP
    McMillan LLP
  • Article

    CLEANING UP ON TRADETPP And The Environment

    The Trans-Pacific Partnership ("TPP") is a trade liberalization agreement signed by twelve countries on February 4, 2016.
    GlobalInternational Law
    McMillan LLP
    McMillan LLP
  • Article

    Behavioural Remedies: Not Dead, Just Resting

    Competition and antitrust authorities around the world regularly proclaim their strong preference for structural over behavioural remedies in merger cases.
    CanadaAntitrust/Competition Law
    McMillan LLP
    McMillan LLP
  • Article

    Competition Bureau Issues Consent Agreement Template

    The Canadian Competition Bureau issued a template document for use as a form of Consent Agreement, to be filed with the Competition Tribunal to resolve concerns the Bureau may have with proposed mergers.
    CanadaAntitrust/Competition Law
    McMillan LLP
    McMillan LLP
  • Article

    Corporate Directors Beware - Canada Passes Tough Amendments To Anti-Corruption Legislation

    Canada has passed amendments which make its foreign anti-corruption regime significantly more rigorous by requiring greater transparency of corporate accounting.
    CanadaAntitrust/Competition Law
    McMillan LLP
    McMillan LLP
  • Article

    Storm Clouds Looming: The Impact Of Competition Act Changes On Leasing

    The Affordable Housing and Groceries Act (the "2024 Amendments") introduced changes to the Competition Act (the "Act") which should concern all landlords and tenants, not just those in the grocery industry.
    CanadaAntitrust/Competition Law
    McMillan LLP
    McMillan LLP
  • Article

    The Walls Have Ears – Lots Of Them!

    Supreme Court of Canada jurisprudence in the cartel space is rare – and therefore valuable. While not always good news, it provides definitive guidance.
    CanadaAntitrust/Competition Law
    McMillan LLP
    McMillan LLP
  • Article

    What's New With The FAQs

    The Canadian Competition Bureau (Bureau), like many antitrust authorities, has established programs of immunity and leniency with respect to Competition Act or antitrust offences (click to view the guidelines with respect to the Immunity Program and Leniency Program).
    CanadaAntitrust/Competition Law
    McMillan LLP
    McMillan LLP
  • Article

    A "Vaccine Break" For COVID-19 Vaccination

    Quebec follows the lead of the common law provinces taking legislative action to encourage vaccination.
    CanadaCoronavirus (COVID-19)
    McMillan LLP
    McMillan LLP
  • Article

    Does COVID-19 Favour A Longer Reasonable Notice Period? Another Court Says Prove It

    Recent court decisions have provided guidance about the impact that the COVID-19 pandemic may have on the reasonable notice period owed to dismissed employees.
    CanadaCoronavirus (COVID-19)
    McMillan LLP
    McMillan LLP
  • Article

    Federal Government Broadens Access To The Canada Emergency Response Benefit And Proposes Wage Support For Essential Workers

    On April 15, 2020, Prime Minister Trudeau announced that the federal government would be broadening the Canada Emergency Response Benefit ("CERB") to make the benefit available to a...
    CanadaCoronavirus (COVID-19)
    McMillan LLP
    McMillan LLP
  • Article

    More Clarity About The Impact Of COVID-19 On Reasonable Notice Periods

    Iriotakis v. Peninsula Employment Services Limited,[1] a recent decision issued by Ontario's Superior Court of Justice, is the latest case to consider the impact of the COVID-19
    CanadaCoronavirus (COVID-19)
    McMillan LLP
    McMillan LLP
  • Article

    Building Uniformity: Saskatchewan's Franchise Disclosure Act Receives Royal Assent

    First introduced last fall, Saskatchewan's Bill 149, The Franchise Disclosure Act, received Royal Assent on May 8, 2024 (the "Act"). In doing so, Saskatchewan now joins British Columbia, Alberta, Manitoba...
    CanadaCorporate/Commercial Law
    McMillan LLP
    McMillan LLP
  • Showing 521–540 of 3551 results

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