One of the most commonly used methods of returning investments to shareholders is the declaration of dividends.

While the success of a merger or acquisition may be best determined over a long time horizon of several years, investors tend to have a shorter-term view of what constitutes success or failure in M&A.

In the course of 20 years, the organization and technological infrastructure of a company is bound to undergo significant changes.

When does an employee have to provide a Doctor's note to excuse a workplace absence? After the absence, during or before?

What responsibilities does a federal employer have to appoint a competent person to investigate a complaint of work place violence under the Canada Labour Code?

In Canada, particularly in the province of Quebec, the length of notice of termination to which an employee is entitled is fairly generous.

The Ontario Court of Appeal has recently upheld a decision of the Ontario Human Rights Tribunal which discussed the interaction of the Canadian Charter of Rights and Freedoms and the Ontario Human Rights Code with respect to discrimination in the employment context.

Surprisingly, name tag policies have become the subject of recent litigation and labour board decisions on the topic have been hitting the news.

A recent decision from the California Labour Commission (the Commission) has held that drivers from the popular Uber service are employees and not independent contractors.

A few people have recently learned that publicly embarassing yourself outside of work can have a serious impact at work.

On May 5th, the Bank of Canada released a consultation paper on changes that it is considering making to its Emergency Lending Assistance program.

Going public is, expectedly, the goal of many private companies and their founders. There are two methods of taking a private company public—initial public offerings (IPO) and reverse take-overs (RTO)—that draw the most attention in our capital markets and headlines, most often because of the lucrative opportunities or surprising arrangements that they create.

The US Deputy Attorney General, Sally Quillian Yates, recently released a memorandum (Yates Memo) in which she outlined a new strategy to help combat corporate fraud and other wrongdoing.

Last October 19th, a new federal Liberal government was elected ending nine years of rule by the Conservative Party.

Construction contracts are not affected by this amendment and will continue to be subject to the current $5 million threshold that was established in October 2014.

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One characteristic consequence of a share sale is, generally, that the vendor realizes a capital gain. Canadian resident shareholders are generally taxed on half of the amount of the capital gain.

In February we wrote about a discussion draft of Action 6 of the Action Plan on Base Erosion developed by the Organisation for Economic Co-Operation and Development at the request of the G20.

As such, companies looking to merge or acquire VCFCs should be wary of these trends and should look to protect themselves from unfortunate results.

As seen elsewhere in this blog, the volume of global mergers and acquisitions (M&A) in the first half of 2015 (H1 2015) reached near record-setting heights.