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  • Article

    Panama Papers: CRA Getting Tougher On Tax Evasion

    We are beginning to see the legal enforcement fallout from the now infamous Panama Papers. CRA concerted efforts to find undeclared offshore money and assets is moving into full gear.
    CanadaTax
    Fasken
    Fasken
  • Article

    Search Warrant's Validity Does Not Need To Be Confirmed For CRA To Examine Items Seized As Part Of Criminal Investigation

    The CRA can examine and make copies of items seized by the RCMP pursuant to search warrants issued during a criminal investigation without having to wait for a determination of whether the warrants were valid.
    CanadaTax
    Fasken
    Fasken
  • Article

    South Africa: Draft Legislation Proposes Significant Changes To The Tax Treatment Of Share Buy-Backs And Dividend Stripping

    In the 2016 annual Budget Speech the Minister of Finance indicated the possibility of legislative countermeasures to curb the use of share buy-back arrangements that resulted in no tax being triggered.
    CanadaTax
    Fasken
    Fasken
  • Article

    Temporary GST/HST Exemptions Affecting Canadian Businesses Effective December 14, 2024

    On November 21, 2024, the federal government announced that it will be introducing legislation in Parliament that would propose for certain groceries and holiday essentials ("Qualifying Goods")...
    CanadaTax
    Fasken
    Fasken
  • Article

    Recent Reports On Alberta's Tech Sector

    As Alberta continues to expand its digital technology vendor community, including its support ecosystem for new and scale-up players.
    CanadaTechnology
    Fasken
    Fasken
  • Article

    2023 Federal Budget Proposes "Clean Technology Investment Tax Credit"

    On March 28, 2023, the federal government tabled the 2023 budget ("Budget 2023"), proposing "transformative investments to build Canada's clean economy."
    CanadaTransport
    Fasken
    Fasken
  • Article

    Ferrari's TESTAROSSA Trademark Extinguished In Germany

    A German court has ruled that Ferrari, famous maker of Italian sports cars, must give up its TESTAROSSA trademark in that country.
    GermanyIntellectual Property
    Fasken
    Fasken
  • Article

    Global EV Outlook 2021: The IEA Report

    The International Energy Agency (IEA), a Paris-based inter-governmental organization, recently released the latest edition of its Global EV Outlook report.
    GlobalTransport
    Fasken
    Fasken
  • Article

    Navigating Indemnities In Light Of The Financial Assistance Provisions Of The Companies Act: A Look At Constantia Insurance Company Limited V The Master Of The High Court

    In the case of Constantia Insurance Company Limited v The Master of the High Court, Johannesburg and Others (512/2021) [2022] ZASCA 179 (13 December 2022), an indemnity provided to a guarantor by...
    South AfricaInsurance
    Fasken
    Fasken
  • Article

    Double Jeopardy As A Result Of An Arbitration Award

    South African Municipal Workers’ Union obo Malatsi v South African Local Government Bargaining Council and others [2026] 1 BLLR 95 (LAC)
    South AfricaLitigation, Mediation & Arbitration
    Fasken
    Fasken
  • Article

    Draft Legislation Proposes Significant Changes To The Tax Treatment Of Share Buy-Backs And Dividend Stripping

    In the 2016 annual Budget Speech the Minister of Finance indicated the possibility of legislative countermeasures to curb the use of share buy-back arrangements that resulted in no tax being triggered.
    South AfricaTax
    Fasken
    Fasken
  • Article

    Block Exemption Regulations For Ports, Rail And Key Feeder Road Corridors Now In Place

    The government has put in place a further long-term regulatory measure to address the current challenges facing South Africa's transport and logistics infrastructure.
    South AfricaTransport
    Fasken
    Fasken
  • Article

    Refresher On The Failing Firm Defence

    In response to the COVID-19 virus, Canada's federal government has restricted non-essential travel and closed the US border.
    CanadaAntitrust/Competition Law
    Fasken
    Fasken
  • Article

    The HR Space: Employee Privacy Rights And Employer Liability – How Much?

    In a recent Alberta arbitration award (PDF), the arbitrator awarded damages to employees for a breach of their privacy rights, in the amount of $1,250 each.
    CanadaEmployment and HR
    Fasken
    Fasken
  • Article

    The HR Space: Gratuitous Payments In Pension Plan

    On June 21, 2011, in Canadian Jewish Congress v. Polger, the Court of Appeal of Québec overturned a decision of the Superior Court that had ordered an employer to pay pension benefits based only on an alleged practice and without proper written documentation to that effect.
    CanadaEmployment and HR
    Fasken
    Fasken
  • Article

    Welcome Back! Canadian Federal Government Waives Quarantine For Certain Fully Vaccinated Travellers

    The traveller may have received their vaccine in any country as long as they can provide proof of completing the vaccination in either English or French or a certified translation.
    CanadaImmigration
    Fasken
    Fasken
  • Article

    Dispute Resolution Clauses - 2 Minute Drafting Tips: Bulletin #3 - Mandating Arbitration And Clarity Of Scope

    The purpose of this bulletin, the third in our "Dispute Resolution Clauses - Two Minute Drafting Tips" series, is to provide parties involved in negotiating commercial agreements with quick...
    CanadaLitigation, Mediation & Arbitration
    Fasken
    Fasken
  • Article

    Defamation And Hyperlinks

    On October 19, 2011, the Supreme Court of Canada issued an important decision regarding application of the law of defamation to Internet hyperlinks that lead to defamatory material.
    CanadaMedia, Telecoms, IT, Entertainment
    Fasken
    Fasken
  • Article

    Agreement Amongst Competition Authorities Of The G7 Countries On The Digital Economy

    The Competition authorities of the G7 countries (Canada, France, Germany, Italy, Japan, the U.K. and the U.S.) and the European Commission have reached a common agreement
    GlobalAntitrust/Competition Law
    Fasken
    Fasken
  • Article

    Competition Bureau Releases Draft Model Timing Agreement

    As mentioned in our prior blog post titled Commissioner Points to More Active Enforcement, Greater Transparency and Refined Approach to Efficiencies Defence
    CanadaAntitrust/Competition Law
    Fasken
    Fasken

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