This article highlights the importance of price adjustment clauses in contractual agreements from a tax perspective.

A private equity company generally receives the large majority of its returns on an investment upon exit of the investment, and as such the exit is an important part of the life-cycle of a private equity transaction.

Goodwill is generally considered to be the amount paid for a business over its fair market value or its identified assets.

If a non-resident vendor sells property, one consideration that a purchaser must be cognizant of is whether that property constitutes "taxable Canadian property" under the Income Tax Act (Canada).

The extent of a board's involvement in such evaluation will depend on the size of the acquisition and the potential risks.

It is not in dispute that the role of the board of directors is to provide oversight of management and advise on the strategic direction of the corporation.

An SPAC is a shell company that raises money through an IPO, then searches for a private company to acquire and bring to market.

With 2016 upon us, boards are likely to reflect on the organizational challenges they expect to face in the coming year, and to develop effective strategies to tackle these challenges.

The Study found that structural factors or cyclical factors alone only have gradual impacts on variations in M&A activity.

You may be familiar with a parent's teaching to "share" with others – "sharing is caring". This teaching has been a part of our economic system throughout history; bartering and sharing of goods is not a new concept.

A recent study published by Mergermarket indicates that on a global basis, consumer markets M&A has outperformed other industry sectors in the past year and is predicted to continue performing well in the next year.

The online service Ashley Madison is reeling from a catastrophic data breach that resulted in the public exposure of its customers' sensitive private information.

A decision released last week from the Ontario Labour Relations Board (the "Board") has re-emphasized the high threshold required to find that the conduct of an employer amounts to constructive dismissal.

When a collective agreement is negotiated, compromises are often made. Benefits are given to some but not all employees.

A recent decision of the Federal Court has affirmed the importance of a Federal government employee's right to procedural fairness.

Recently, allegations of sexual harassment in the kitchen of a trendy Toronto restaurant have ignited a dialogue about workplace harassment.

As of March 15, 2016, certain travellers from Mexico, Brazil, Bulgaria and Romania will no longer require a temporary resident visa (TRV) to enter Canada.

As part of the changes announced earlier this year to Citizenship and Immigration Canada's International Mobility Program aimed at strengthening employer accountability, starting on October 26, 2015.

L'Institut de la Propriété intellectuelle du Canada (IPIC) est l'association professionnelle qui régit la profession des agents de brevets et de marques de commerce.

Similarly to American M&A in the first half of 2015, the first half of 2015 was remarkably active on the global mergers and acquisitions front.