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The Court determined that the requirements for rectification had been satisfied and thus granted the rectification of certain documents to accord with the parties' original intention.

In McNally v. Canada (National Revenue) (2015 FC 767), the taxpayer brought an application to the Federal Court for an order requiring the Minister to assess his tax return.

On February 3, 2015, the Ontario Securities Commission released Staff Consultation Paper 15-401.

The OPC is not staying on the sidelines – it continues to take a keen interest in OBA and online consent more broadly.

This article is designed to identify those issues that a borrower in Central and Eastern Europe should be thinking about if its mortgage loan appears to be heading towards a default situation, and, in the event a default occurs, what the leading considerations of the borrower should be in formulating its strategy to achieve the best possible outcome.

On November 5, 2015, securities regulators in five provinces published in final form Multilateral Instrument 45-108 Crowdfunding (MI 45-108)...

The Supreme Court of Canada has just released the much anticipated decision in Information and Privacy Commissioner, et al. v. United Food and Commercial Workers, Local 401.

With the return of the "income fund" to the Canadian capital markets, you will find new opportunities to monetize, dispose of, or finance the acquisition of US oil, gas and energy assets.

On October 29, 2015, securities regulators in six provinces announced their intention to adopt or modify a prospectus exemption available to issuers that prepare and deliver an offering memorandum to investors.

In CIBC Mortgages Inc. v. Computershare Trust Co. of Canada, the Ontario Superior Court of Justice considered applications from competing mortgagees to a property where the first charge had been discharged by fraud and subsequent mortgages were obtained.

Given the present economic climate of falling metal prices and depressed equity markets for mining companies, many owners and operators of mines are experiencing cash flow and working capital shortages.

Andrew McKnight, Salans' leading Banking and Finance Consultant, takes an in-depth look at the implications of the Banking Act 2009

This article is a follow up to our October 2011 article regarding the Canada Not-for-Profit Corporations Act, which had just entered into force.

There are a variety of ways of structuring an operation in the UK.

A discussion on a recent case where the Court looks at the difference for tax purposes between liabilities and embedded obligations, considers the law of contingent liabilities, the role of tax symmetry in the Income Tax Act, the role of the agreement between the parties and the role of accounting treatment in reaching the conclusion that embedded obligations are not liabilities that form part of proceeds of disposition.

The Ontario government has announced that the Ontario Not-for-Profit Corporations Act, 2010 , originally slated to take effect on July 1, 2013, will now come into force no earlier than January, 2014.

These developments are designed to make it easier for small- and medium-sized enterprises to raise investment capital.