FBAR penalty procedures under Title 31 are similar to federal tax penalty procedures under Title 26. Under both Title 31 and Title 26, the IRS must make a timely assessment of the penalty prior to initiating collection action.

Historically, the law did not account for children within polyamorous relationships, which was address in 2021 when the BC Supreme Court held that legal parentage could extend beyond the general structures

The British Columbia Supreme Court recently released its decision in Acciona Infrastructure Canada Inc. v. Allianz Global Risks US Insurance Company.

In my previous blog posts How to trim eDiscovery costs part one: Laying the groundwork, How to trim eDiscovery costs part two: Review fewer documents and review efficiently, and How to trim...

While the primary order of business of this week was committee reorganization for the 2021-2022 legislative session, both the House of Representatives and Senate moved bills that,...

On November 15, 2021, President Biden signed into law the Infrastructure Investment and Jobs Act, H.R. 3684.

Before a nearly month-long recess, the House of Representatives were in session this week for the second to last time of 2021.

The UK Government's Department for Business, Energy and Industrial Strategy is due to complete its consultation on the 2011 amendments to the Housing Grants Regeneration and Construction Act 1996 in January 2018.

On 09.12.2020, the Senate Committee on Commerce, Science and Transportation conducted a hearing, discussing the need for a comprehensive federal U.S. privacy legislation as well as the future...

The NFA adopted amendments to NFA Compliance Rules and Interpretive Notices to cover transactions and counterparties involving swaps.

After the House passed a new short-term transportation funding extension, which included provisions important to House Republican leaders, both chambers have signaled that they will attempt to compromise on a longer term funding bill through conference negotiations.

On 23 November 2010, the Queensland Parliament passed the Liquor and Other Legislation Amendment Bill 2010 (the Amending Act). The Amending Act implements extensive changes to the Liquor Act 1992 (QLD) (Liquor Act) and in particular the process for assessing new liquor licence applications. This article provides a brief overview of the key changes to the Liquor Act and how they may affect the tourism industry.

On May 31, Bill 142, the Construction Lien Amendment Act, 2017, was introduced in the Ontario Legislature by the Attorney General. It is expected to be passed into law in the first quarter of 2018.

On November 3, 2022, the Department of Finance released revised draft legislative proposals in respect of the new excessive interest and financing expenses limitation regime

This was the last week that the House of Representatives and Senate were in session together until the week of December 13. That meant a flurry of activity across the Capitol throughout the three session days.

Benesch's Construction Law Practice Group offers a variety of seminars to members of the construction industry.

Although Canadian winters may be cold, the investment climate is almost always warm. There would be no other way for a country of 33 million people to maintain its relative wealth and G8 status without strategically and effectively engaging the world in the areas of trade and finance.

A legal guide on the state of the project finance sector in 2013.

The state of the Canadian business cycle at the present moment can be generally characterized as a story of both resilience and challenges.

On March 4, 2026, the Government of Canada launched a call for proposals for Stream 2 of the Arctic Infrastructure Fund (the Fund), Investing in Industry and Community-led Transportation Infrastructure...