ArticleMcKesson: Appellant’s Factum FiledIn McKesson, the Tax Court upheld the CRA's transfer price adjustments (made pursuant to section 247 of the Income Tax Act (Canada).CanadaTaxDentons Canada LLP
ArticleSCC To Decide Tax Advisor Penalty Case On July 31What is the nature of the third-party penalty in section 163.2 of the Income Tax Act? That question will be answered by the Supreme Court of Canada when it decides the case of Guindon v. The Queen.CanadaTaxDentons Canada LLP
ArticleThe Canada Revenue Agency’s Voluntary Disclosure Program: Current ProcessingThe Canada Revenue Agency’s Voluntary Disclosure Program has gone through a number of organizational changes over the past few years. CanadaTaxDentons Canada LLP
ArticleUpcoming Event: Ontario Bar Association Taxation Law LuncheonJoin Dentons’ David Spiro as he and two other speakers, including General Counsel from the Department of Justice, discuss the best practices for managing the flow of information to and from the Canada Revenue Agency. CanadaTaxDentons Canada LLP
ArticleHungary Opens Doors To BCRsFrom the 1st of October 2015, a change in law will allow Hungary to accept Binding Corporate Rules (BCRs) as providing an adequate level of protection for cross-border transfers.HungaryCorporate/Commercial LawDentons Canada LLP
ArticleConsumer Credit Directive Update - August 2009The Consumer Credit Act 1974 and regulations under it (“CCA”) is already a very comprehensive piece of legislation but the Consumer Credit Directive (“CCD”) will require a number of important changes to be made to it. United KingdomConsumer ProtectionSalans LLP
ArticleThird Time Lucky. The Code For Leasing Business Premises In England And Wales 2007On the March 28, 2007 the Code for Leasing Business Premises in England and Wales 2007 (“the Code”) was formally launched by Yvette Cooper, the Minister for Housing and Planning.United KingdomReal Estate and ConstructionSalans LLP
ArticleTakeovers Of Public CompaniesThe current financial crisis has witnessed a fall in the market capitalisations of many companies whose shares are admitted to trading on the Main Market of the London Stock Exchange or on AIM.United KingdomCorporate/Commercial LawSalans LLP
ArticleTransformations Of Commercial Companies And CooperativesOn the 16th of April 2008 Act No. 125/2008 Coll., on Transformations of Commercial Companies and Cooperatives, was published in the Collection of Laws of the Czech Republic.Czech RepublicCorporate/Commercial LawSalans LLP
ArticleAngry Confrontation Of Employee By A Manager Could Be Safety Issue: OLRBThe employee, Ashworth, alleged that the manager demanded that she close the door and then positioned herself in front of the closed door and started screaming and pointing her finger in the employee’s face.CanadaEmployment and HRDentons Canada LLP
ArticleOntario Bill Will Increase Fines For Workplace Safety & Insurance Act ViolationsThe Ontario government has introduced legislation that will, among other things, quintuple the maximum fine against corporations for violating the Workplace Safety & Insurance Act, Ontario's workers' compensation act.CanadaEmployment and HRDentons Canada LLP
ArticleFreedom Of Expression And Privacy In Labour Disputes: Amendments To Alberta’s Personal Information Protection Act In ForceAlberta’s Personal Information Protection Act (PIPA) entered 2015 with a (slightly) new look. Amendments set out in Bill 3, the Personal Information Protection Amendment Act, 2014, came into force on December 17, 2014.CanadaPrivacyDentons Canada LLP
ArticleGAAR At 25: Panelists Discuss Lessons Learned And ChallengesOn September 26, 2013, the Canadian Tax Foundation Young Practitioners Group convened a panel discussion titled "GAAR at 25: Lessons Learned & Current Challenges" on the General Anti-Avoidance Rule in section 245 of the Income Tax Act.CanadaTaxDentons Canada LLP
ArticleHRTO Settlement Did Not Bar Employment Standards And OHSA Complaints Relating To Time Period After SettlementThe Ontario Labour Relations Board has held that Minutes of Settlement signed in the settlement of an application at the Human Rights Tribunal of Ontario...CanadaEmployment and HRDentons Canada LLP
ArticleOHSA Charges Dismissed Against Tourist Resort In Boating FatalityAn Ontario court has dismissed two charges under the Occupational Health and Safety Act against a tourist resort after the Ministry of Labour failed to prove its case.CanadaEmployment and HRDentons Canada LLP
ArticleORPP: What's Next Now That The Election Is OverWith a new federal Liberal government coming into office on November 4, 2015, what does this mean for the Ontario Retirement Pension Plan (ORPP)? CanadaEmployment and HRDentons Canada LLP
ArticleSexual Joke Was "Worse Than The Usual Sexual Humour Of The Workplace": Hydro Employee Was Fired For CauseA hydro worker's sexual harassment of a co-worker, including an offensive sexual joke, justified his dismissal, the Ontario Labour Relations Board has held.CanadaEmployment and HRDentons Canada LLP
ArticleWhen Public Perception And The Law Differ: Man Fired For Heckling TV Reporter At Soccer Game Is Rehired After Arbitration ProcessJust because members of the public call for the firing of an employee for yelling sexual taunts at a TV reporter at a sports match, does not mean that the firing is legally justified, a recent case illustrates.CanadaEmployment and HRDentons Canada LLP
ArticleFocus On Government: Canada's New CabinetYesterday, Canada's 23rd Prime Minister, the Right Honourable Justin Trudeau, and the new Liberal cabinet formally assumed its duties after being sworn in at Rideau Hall.CanadaGovernment, Public SectorDentons Canada LLP
ArticleWorker's Fainting At Sight Of His Own Blood Was "Work-Related": U.S. OSHABecause the employee fainted, OSHA determined that the fainting spell was work-related.United StatesEmployment and HRDentons Canada LLP