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By Michael A. Goldberg
Part 1 of this Series reviewed what the 21-year deemed disposition rules are and introduced three approaches to planning that appear to be most commonly used to manage the effects of the 21-year...
By A. Irvin Schein
The scenario is not terribly unusual, especially in tough times
By Whitney Abrams
Today, the Alberta Gaming and Liquor Corporation (the "AGLC") announced the first thirteen licensed producers (LPs) selected to supply cannabis to Alberta's recreational market come fall.
By Whitney Abrams
Yesterday, Health Canada released its "Regulations to Support Coming Into Force of the Cannabis Act". Whitney Abrams tells you what they mean.
By Tracy Kay, Andrew Zinman, Carrington Hickey
As many of you know, the Government of Ontario introduced a new formula for calculating public holiday pay effective January 1, 2018.
By Samantha Prasad
Luckily, there is a way to do this for those who have a substantial amount tucked away in their Registered Retirement Savings Plan (RRSP
By Minden Gross LLP
Yesterday morning, June 21, 2018, the Government's Bill C-45, which will enact the Cannabis Act, make changes to the Controlled Drugs and Substances Act, and the Criminal Code...
By Minden Gross LLP
On June 19, 2018, the Canadian Senate voted to legalize recreational cannabis by a 52-29 vote with two abstentions.
By Michael A. Goldberg
Although I can barely remember it any more, turning 21 is a big deal! For example, when you turn 21 pretty much everyone thinks of you as an adult, and if you haven't already done so, you can go to university, ...
By Joan E. Jung
This paper will focus on the rules in the Income Tax Act (Canada) relating to taxable preferred shares ("TPS") and short-term preferred shares ("STPS") as they might apply in the private corporation context.
By Matt Maurer
Cannabis aficionados can start making their travel plans now after the Ontario government has officially opened the province's doors for cannabis tourism.
By Samantha Prasad
As the spring starts to ramp up and owners contemplate opening their cottages for the season, many decide to sell a recreational property instead of battling the mosquitoes.
By Joan E. Jung
This article provides commentary on two changes contained in the US Tax Cuts and Jobs Act (TCJA) that are of interest to Canadians. The Act was signed into law on December 22, 2017.
By Samantha Prasad
Discretionary family trusts can sometimes trigger thoughts of trust fund babies, insane amounts of funds held offshore, or shielding trust assets from creditors or the taxman, all of which are available...
By Hartley Nathan, Jessica Thrower
In an earlier issue we discussed how shareholders go about removing a director of a corporation pursuant to s. 109(1) of the Canada Business Corporations Act ("CBCA") ...
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