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  • 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

    Tax Law Bulletin - New Protocol To The Canada-US Tax Treaty: Corporate Continuance And Residence

    The Fifth Protocol (the “Protocol”) to the Canada-US Income Tax Convention (the “Treaty”) introduces significant changes to the rules relating to corporate continuance and residence.
    CanadaTax
    McMillan LLP
    McMillan LLP
Article

Tax Law Bulletin – New Protocol To The Canada-US Tax Treaty: Trans-Border Pension Provisions And New Stock Option Apportionment Rules

The recently released Fifth Protocol (the “Protocol”) to the Canada-US Income Tax Convention (the “Treaty”) significantly expands the scope of the Treaty provisions dealing with pensions.
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

    Cybersecurity Threats To The Canadian Mining Industry: Is Your Business Ready?

    Cybersecurity attacks on critical infrastructure are on the rise especially considering the significant potential negative consequences such attacks can cause to both a country's domestic...
    CanadaTechnology
    McMillan LLP
    McMillan LLP
  • Article

    OSFI Calls For Stakeholder Feedback On Regulatory Capital And Liquidity Treatment Of Crypto-asset Exposures

    While crypto-assets can provide many benefits to investors and consumers, they also create new risks for centralized banking systems and insurers.
    CanadaTechnology
    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.
    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

    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

    Corporate Directors Beware - Trap Lurks Beneath The Surface Of Recent COVID-19 GST-HST-QST Remittance Relief

    On March 27, 2020, the federal government announced that taxpayers will be entitled to defer the remittance of Goods and Services Tax ("GST") ...
    United StatesTax
    McMillan LLP
    McMillan LLP
  • Article

    2019 Canadian Merger Notification Threshold Increases

    The 2019 increases to the merger thresholds under Canada's Competition Act and Investment Canada Act have been announced.
    CanadaAntitrust/Competition Law
    McMillan LLP
    McMillan LLP
  • Article

    Mind The (ebike) Gap: How To Proceed With Product Recalls When There Is A Regulatory Gap

    The electric bicycle market is booming—the number of manufacturers, retailers, and bicycle models present in Canada keep growing.
    CanadaConsumer Protection
    McMillan LLP
    McMillan LLP
  • Article

    "Acting Jointly or in Concert" – Lack of Clarification and Guidance has Created Unnecessary Legal Wrangling, Particularly in Contested Transactions; A New Path Forward is Needed

    We have seen increased attention to contested transactions in Canada – namely, unsolicited take-over bids and proxy contests – in recent years.
    CanadaCorporate/Commercial Law
    McMillan LLP
    McMillan LLP
  • Article

    Being Part Of The Group – EMDs Permitted To Sell In Prospectus Offerings

    On June 20, 2024, the Canadian Securities Administrators announced a coordinated blanket order allowing the temporary exemption from restrictions on exempt market dealers ("EMDs")...
    CanadaCorporate/Commercial Law
    McMillan LLP
    McMillan LLP
  • Article

    Board Of Directors In Condo Corporations Rule

    In the recent decision, 3716724 Canada Inc. v Carleton Condominium Corporation No. 375, the Ontario Court of Appeal found that the "business judgment rule" applies to decisions of boards of condominium corporations.
    CanadaCorporate/Commercial Law
    McMillan LLP
    McMillan LLP
  • Article

    CSA Proposes Changes To National Instrument 45-106 Prospectus And Registration Exemptions Relating To Short-term Debt And Securitized Products

    On January 23, 2014, the CSA published for a 90-day comment period proposed amendments that would modify the credit ratings required to distribute short-term debt, primarily commercial paper ("CP").
    CanadaCorporate/Commercial Law
    McMillan LLP
    McMillan LLP
  • Article

    New Business Law Advisory Council To Modernize Ontario's Business Laws

    Among the eleven members of the Advisory Council is McMillan's Robert Scavone.
    CanadaCorporate/Commercial Law
    McMillan LLP
    McMillan LLP
  • Article

    New Transparency Requirements: Private Companies In British Columbia Now Required To Collect And Disclose Shareholder Information

    On May 16, 2019, Bill 24 the Business Corporations Amendment Act, 2019 (the "Bill") received Royal Assent.
    CanadaCorporate/Commercial Law
    McMillan LLP
    McMillan LLP
  • Article

    Deferred Prosecution Agreements - A New Canadian Regime

    With the growing sophistication and globalization of corporations, countries are increasingly looking for new methods to combat and prosecute corporate crime.
    CanadaCriminal Law
    McMillan LLP
    McMillan LLP
  • Article

    Be Prepared: Ontario Enacts Significant Changes to Employment Laws

    Earlier this year, we wrote that the Ontario government had introduced new legislation – the Stronger Workplaces for a Stronger Economy Act, 2014 ("Bill 18") – that would introduce significant amendments to several employment-related statutes if enacted.
    CanadaEmployment and HR
    McMillan LLP
    McMillan LLP
  • Showing 761–780 of 3558 results

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