Canada: Tax Letters: Federal Budget 2016 Highlights

Last Updated: March 23 2016
Article by Crowe Soberman LLP

On March 22, 2016, Finance Minister Bill Morneau tabled the first federal budget ("Budget 2016") of the Justin Trudeau-led Liberals. As expected, Budget 2016 focuses on infrastructure spending, the elimination of certain tax measures and credits, and the tightening of tax legislation to eliminate structures that provided perceived benefits and abuse. It also introduces a new regime for the tax depreciation of eligible capital property and reduces the eligibility age for Old Age Security and Guaranteed Income Supplement from 69 to 65.

Canada's deficit for 2015-2016 is expected to be $5.4 billion, growing to $29.4 billion in 2016-2017, and gradually decreasing thereafter. There is no indication of when Canada will return to a balanced budget.

Details of the significant tax measures proposed in Budget 2016 are outlined below. Please contact us for additional information on any of these measures.

Business Tax Measures

Small Business Tax Rate

  • Budget 2016 proposes to eliminate the previously legislated reductions to the federal small business tax rate applicable on the first $500,000 of business income earned by a Canadian-controlled private corporation ("CCPC").
  • The small business tax rate will remain at 10.5 per cent after 2016.

Multiplication of the Small Business Deduction

  • Budget 2016 proposes changes to address concerns about partnership and corporate structures that have been created to multiply access to the small business deduction.
  • Partnerships have been used to multiply the number of small business deductions claimed by its partners in respect of the partnership's business. For example, these structures often would include an individual partner and a corporation owned by that partner. The partnership would pay the partner's corporation as an independent contractor for services it provides on behalf of the partner. The corporation would be entitled to a full small business deduction in respect of the service fee income earned from the partnership. Each partner of the partnership may have operated the same structure, thereby multiplying the number of small business deductions claimed in respect of the partnership's earnings for a year.
  • Budget 2016 proposes to extend the specified partnership income rules to partnership structures in which a CCPC provides, directly or indirectly, services or property to a partnership where, at any time during the year, the CCPC or a shareholder of the CCPC is a member of the partnership or does not deal at arm's length with a member of the partnership.
  • CCPCs have also been able to multiply access to the small business deduction from providing services or property to another private corporation when one of the shareholders of the CCPC (or a person that did not deal at arm's length with such a shareholder) had a direct or indirect interest in the private corporation.
  • Budget 2016 proposes to amend the Income Tax Act where a CCPC's active business income from providing services or property to a private corporation will not be eligible for the small business deduction when the CCPC (or one of its shareholders, or a person who does not deal at arm's length with such a shareholder) has a direct or indirect interest in the private corporation.
  • These measures will apply to taxation years that begin on or after March 22, 2016.

Avoidance of the Business Limit and the Taxable Capital Limit

  • Certain corporate business structures allow more than one corporation in an associated group to claim a full small business deduction. These structures involve corporations earning investment income on property (such as interest on a loan) from an associated corporation (the "third corporation") that carries on an active business. In these situations, the investment income would be recharacterized as active income eligible for the small business deduction. Under current legislation, the third corporation could make an election to disassociate itself with the other corporations for purposes of claiming the small business deduction. The result is that more than one company receiving investment income from the third corporation can claim a full small business deduction on its investment income.
  • Budget 2016 proposes to amend the Income Tax Act to ensure that investment income earned by a corporation from an associated corporation will not be eligible for the small business deduction and will be taxed at the general corporate income tax rate where an election to dissociate itself from the group has been made by a third corporation. In addition, where this election applies, the third corporation will now continue to be associated with each of the other corporations for the purpose of applying the $15 million taxable capital limit. The small business deduction available to an associated group of companies is fully eliminated when the group's taxable capital reaches $15 million.

Consultation on Active Versus Investment Business

  • Budget 2015 announced a review of the circumstances in which income from a business (the principal purpose of which is to earn income from property) should qualify as active business income, and therefore, potentially be eligible for the small business deduction. The consultation period ended August 31, 2015.
  • The Government is not proposing any modifications to these rules at this time.

Life Insurance Policies – Distributions Involving Life Insurance Proceeds

  • When an individual dies, and a private corporation or a partnership owns a life insurance policy on that individual, the private corporation or partnership may add the portion of the death benefit in excess of the policyholder's adjusted cost base of the policy to the capital dividend account of a corporation or to the adjusted cost base of a partnership interest. Distributions from the capital dividend account of a corporation can be made on a tax-free basis. Similarly, tax-free distributions can be made by a partnership to the extent of a partner's adjusted cost base.
  • Some taxpayers have structured their affairs such that the amount added to a corporation's capital dividend account or to the adjusted cost base of a partnership interest have been artificially increased.
  • Budget 2016 proposes to amend the Income Tax Act to ensure that the capital dividend account rules for private corporations, and the adjusted cost base rules for partnership interests, apply as intended. The legislation will provide limits on these amounts.
  • In addition, information-reporting requirements will be introduced and will apply where a corporation or partnership is not a policyholder but is entitled to receive a policy benefit.

Life Insurance Policies – Transfers of Life Insurance Policies

  • Under existing rules, when a policyholder transfers an interest in a life insurance policy to a non-arm's length person, a special rule deems the policyholder's proceeds of disposition to be equal to the policy's cash surrender value.
  • As a result, an individual policyholder of a life insurance policy was able to transfer the policy to a corporation, in exchange for a promissory note from the corporation equal to the policy's fair market value. Assuming a low or nominal cash surrender value, the transfer of the life insurance policy would not attract income tax, and the individual would receive a tax-free repayment of the promissory note from the corporation. Furthermore, when the life insurance policy benefit is received by the corporation, an amount could be paid tax-free to the corporation's shareholders through the capital dividend account.
  • Budget 2016 proposes to amend the Income Tax Act to ensure that amounts are not received tax-free by a policyholder from the disposition of an interest in a life insurance policy. In applying the policy transfer rule, this measure will include the fair market value of any consideration received in exchange for an interest in a life insurance policy in the policyholder's proceeds of the disposition.
  • This proposed measure will apply to dispositions of policies that occur on or after March 22, 2016.

Eligible Capital Property

  • Budget 2014 announced a consultation on the conversion of eligible capital property ("ECP") into a new class of depreciable property.
  • Budget 2016 proposes to repeal the current ECP regime and replace it with a new capital cost allowance ("CCA") class available to businesses and provide rules to transfer taxpayers' existing cumulative eligible capital ("CEC") pools to the new CCA class.
  • Under the proposed rules, a new class of depreciable property for CCA purposes will be introduced. Expenditures that are currently added to the CEC pool (at a 75 per cent inclusion rate) will instead be included in the new CCA class at a 100 per cent inclusion rate. The new CCA class will have a five per cent annual depreciation rate. Other existing CCA rules will generally apply, including rules related to recapture, capital gains and depreciation (for example, the "half-year rule").
  • Transitional rules are proposed so that CEC pool balances will be calculated and transferred to the new CCA class as of January 1, 2017. The opening balance of the new CCA class in respect of a business will be equal to the CEC pool balance that exists at that time. For the first ten years, the depreciation rate for the new CCA class will be seven per cent in respect of expenditures incurred before January 1, 2017.
  • Budget 2016 proposes special rules to simplify the transition to the ECP regime for small businesses:

– Small initial balances relating to expenditures incurred before January 1, 2017 will be eliminated quickly by allowing the taxpayer to deduct, as CCA, the greater of $500 per year and the amount otherwise deductible for that year; and

– The first $3,000 of incorporation expenditures will be treated as a current expense rather than being added to the new CCA class.

Debt Parking to Avoid Foreign Exchange Gains

  • To avoid realizing a foreign exchange gain on the repayment of a foreign currency denominated debt, some taxpayers enter into debt-parking transactions. In such transactions, instead of repaying a debt with an accrued foreign exchange gain, the debtor would arrange for a person with which it does not deal at arm's length to acquire the debt from the initial creditor for a purchase price equal to its principal amount, thereby "parking" the debt. The debt would remain outstanding to avoid the debtor from realizing a foreign exchange gain.
  • Budget 2016 proposes to introduce rules such that any accrued foreign exchange gain on a foreign currency debt will be realized when the debt becomes a "parked" obligation.

Expanding Tax Support for Clean Energy

  • Budget 2016 proposes to expand the accelerated rate CCA classes 43.1 (30%) and 43.2 (50%) to include certain eligible electric vehicle charging stations and electrical energy storage property.
  • In addition, new legislation will be introduced to create tax rules in connection with emissions trading and emission allowances.

Valuation for Derivatives

  • Budget 2016 proposes to exclude derivatives from the application of the inventory valuation rules. In addition, a new measure will be introduced to ensure taxpayers are not able to value derivatives using the lower of cost and market method under the general principles for the computation of profit for tax purposes.
  • These proposed measures will apply to derivatives entered into on or after March 22, 2016.

Back-to-Back Shareholder Loan Rules

  • Budget 2016 proposes to introduce a domestic back-to-back shareholder loan rule.  Under the current rules, if a debt owing to a shareholder from a corporation is outstanding for more than a year, either the loan or a prescribed rate imputed interest benefit is included in the shareholder's income.  In situations where the shareholder loan rules would otherwise apply but for the interposition of a third party between the corporation and the shareholder, legislation will be introduced to look through the third party and have the shareholder loan rules apply.

Personal Tax Measures

Canada Child Benefit

  • Currently, there are two federal mechanisms for the provision of financial assistance to families with children under 18: the Canada Child Tax Benefit ("CCTB") and the Universal Child Care Benefit ("UCCB").
  • Budget 2016 proposes to replace the CCTB and UCCB with a new Canada Child Benefit ("CCB") to better target families in need of the assistance.
  • The CCB will provide a non-taxable maximum benefit of $6,400 per child under the age of six and $5,400 per child aged six through 17. The CCB maximum benefit is increased by an additional $2,730 for a child that is eligible for the disability tax credit. The CCB maximum benefit levels will be reduced based on family income and the number of children in the family.
  • CCTB and UCCB payments will cease after June 2016 and CCB benefits will be paid monthly to eligible families, starting July 1, 2016.

Family Tax Cut

  • Effective for 2016 and later taxation years, Budget 2016 proposes to eliminate the family tax cut that allowed a higher-income spouse, with at least one child under 18, to notionally transfer up to $50,000 of taxable income to their spouse or common-law partner, for the purpose of reducing the couple's total income tax liability by up to $2,000.

Education and Textbook Tax Credits

  • Budget 2016 proposes to eliminate the education and textbook tax credits starting in 2017. Unused education and textbook tax credits carried forward from years before 2017 will remain available to be claimed in 2017 and subsequent years.

Children's Fitness and Arts Tax Credits

  • Budget 2016 proposes to phase out the Children's Fitness Tax Credit by reducing the maximum eligible amount for 2016 from $1,000 to $500. The credit will remain refundable for 2016.
  • Budget 2016 proposes to phase out the Children's Arts Tax Credit by reducing the maximum eligible amount for 2016 from $500 to $250. The credit will remain non-refundable for 2016.
  • Both credits will be eliminated for the 2017 and subsequent taxation years.

Taxation of Switch Fund Shares

  • Taxpayers who invest in mutual fund corporations (or investment corporations) are currently able to switch between different classes of funds within the same corporation, with the Income Tax Act deeming the exchanges not to be dispositions for income tax purposes.
  • Budget 2016 proposes to amend the Income Tax Act such that an exchange between different classes of funds in mutual fund corporations will be deemed to be a disposition at fair market value.
  • The proposed changes will not apply to exchanges where the shares received differ only in respect of management fees or expenses borne by the investor, and otherwise derive their value from the same fund or portfolio within the mutual fund corporation.
  • The changes will apply to dispositions of shares that occur after September 2016.

Sales of Linked Notes

  • A linked note is a debt obligation, where the return on investment is linked to the performance of one or more assets or indexes over the term of the debt obligation. Where a linked note is sold prior to maturity, a taxpayer is currently able to convert interest into a capital gain.
  • Budget 2016 proposes to amend the Income Tax Act so that the return on a linked note retains the same character whether sold before, or held until, maturity. This will result in any gain on a linked note being treated as interest income and not as a capital gain.
  • The changes will apply to dispositions of linked notes that occur after September 2016.

Labour-Sponsored Venture Capital Corporations Tax Credit

  • For 2016 and subsequent taxation years, the labour-sponsored venture capital corporation ("LSVCC") tax credit will be restored to 15 per cent for share purchases of provincially registered LSVCCs prescribed under the Income Tax Act.
  • The federal tax credit for federally registered LSVCCs will remain at five per cent for the 2016 taxation year and will be eliminated for the 2017 and subsequent tax years.

Teacher and Early Childhood Educator School Supply Tax Credit

  • As of January 1, 2016, eligible teachers and early childhood educators will be able to claim a 15 per cent refundable tax credit on a maximum amount of $1,000 in eligible supplies for use in a school or a child care facility for the purpose of teaching or enhancing learning.

Ontario Electricity Support Program

  • Effective January 1, 2016, the Ontario Electricity Support Program ("OESP") will provide assistance to low-income households in Ontario for the cost of electricity. The OESP will provide a monthly credit on a recipient's electricity bill. The amount of credit will be based on household income and the number of people living in the household.
  • The amounts received under the OESP will not be taxable.

Mineral Exploration Tax Credit for Flow-Through Shares Investors

  • The mineral exploration tax credit provides individuals who invest in mining flow-through shares with a credit equal to 15 per cent of specified mineral exploration expenses incurred in Canada.
  • The eligibility for the mineral exploration tax credit will be extended for one year, to flow-through share agreements entered into, on or before March 31, 2017.

International Tax Measures

Base Erosion and Profit Shifting

  • Budget 2016 confirms Canada's commitment to address Base Erosion and Profit Shifting ("BEPS"). The BEPS project, led by the G20 and the Organisation for Economic Co-operation and Development ("OECD"), aims to improve the integrity of international tax rules to ensure that businesses pay tax on profits in the jurisdictions where the underlying economic activity takes place.
  • The Government proposes to act upon the OECD's BEPS project final reports by:

 – Requiring multinational enterprises with annual consolidated group revenues in excess of €750 million where the ultimate parent of the group resides in Canada to file a country-by-country transfer pricing report, which Canada will in turn share with other jurisdictions. This reporting will be required for taxation years after 2015 and the first exchanges of country-by-country information are expected by June 2018;

– Amending its current and future tax treaties to introduce an anti-abuse rule or adopting and signing a multilateral instrument to prevent treaty shopping; and

– Exchanging certain tax rulings, starting in 2016, with other jurisdictions.

Cross Border Surplus Stripping

  • Budget 2016 proposes to clarify the "anti-surplus-stripping" rule exception to situations where the non-resident does not own, directly or indirectly, shares of the Canadian purchaser corporation and does not deal at arm's length with the Canadian purchaser corporation.

Extension of the Back-to-Back Rules

  • On rents and royalties paid to foreign payees, Canadian taxpayers may be able to take advantage of a lower Canadian withholding tax rate by interposing a second foreign payee resident in a jurisdiction, with which Canada has a tax treaty ("back-to-back" arrangement).
  • Budget 2016 introduces measures, similar to those already in place for interest paid to non-Canadian residents, to prevent lower withholding taxes on rents and royalties paid in these situations after 2016.
  • In addition, legislation will be added to capture economically-similar arrangements that have been structured to avoid these back-to-back rules and see-through provisions for back-to-back arrangements involving multiple intermediaries.

GST/HST Measures

Health Measures

  • Budget 2016 is proposing the following measures to apply to supplies made after March 22, 2016:

– Medical and assistance devices – To add insulin pens, insulin pen needles and intermittent urinary catheters to the list of zero-rated medical devices that can be purchased without having to pay GST/HST; and

– Purely cosmetic procedures – To clarify that the GST/HST applies to supplies of purely cosmetic procedures provided by all suppliers, including registered charities.

Closely Related Test

  • For purposes of the elections under section 150 and section 156 of the Excise Tax Act (i.e. the election for exempt supplies and the election for nil consideration, respectively), a parent corporation and its subsidiary must be closely related. The parent corporation must own 90 per cent or more of the value and number of the voting shares of its subsidiary corporation.
  • Budget 2016 proposes to require that, in addition to the current requirement discussed above, a parent corporation or partnership must also hold and control 90 per cent or more of the votes in respect of every corporate matter of the subsidiary corporation (with limited exceptions) in order to be considered closely related.
  • This measure will generally apply as of March 23, 2017; however, this measure will apply as of March 23, 2016 where an election under section 150 or section 156 of the Excise Tax Act is filed after March 23, 2016.

Exported Call Centre Services

  • Exported supplies of call centre services rendered to individuals by means of telecommunications (e.g., by telephone, email, or web chat) will be zero-rated if the service is supplied to a non-resident person that is not registered for GST/HST purposes, and it can reasonably be expected that the technical or customer support is to be rendered to individuals who are outside Canada.

Reporting of Grandparented Housing Sales

  • Budget 2016 proposes to simplify the builder reporting requirements for GST/HST purposes for certain grandparented housing sales. A house sale is considered grandparented when an agreement of purchase and sale is entered into prior to a province joining the harmonized sales tax system, or when the province increases its HST rate.

GST/HST on Donations to Charities

  • Budget 2016 proposes a relieving change to the GST/HST rules to deal with transactions where property or services are supplied in exchange for or in recognition of a donation to a charity. The new rules will ensure that only the portion of the donation equivalent to the value of the property or service supplied will be subject to GST/HST.

De Minimis Financial Institutions

  • For taxation years beginning on March 22, 2016 or later, interest earned on demand deposits, as well as term deposits and guaranteed investment certificates with an original date to maturity not exceeding 364 days, will not be included in determining whether a person exceeds the $1 million annual threshold to be considered a de minimis financial institution.

Application of GST/HST to Cross-Border Reinsurance

  • Legislation will be introduced to clarify the self-assessment rules for financial institutions in respect of imported reinsurance services and premiums. This measure will apply to any specified year of a financial institution that ends after November 16, 2005.

Other Measures

  • Budget 2016 announces the Government's intention not to proceed with the measure announced in Budget 2015 that would provide an exemption from capital gains tax for certain dispositions of private corporation shares or real estate where the cash proceeds from the disposition are donated to a registered charity or other qualified donee within 30 days.
  • Budget 2016 confirms the Government's intention to proceed with tax measures relating to the conversion of capital gains into tax-deductible inter-corporate dividends (section 55 of the Income Tax Act) as well as other measures which were announced in prior budgets but were not legislated before Parliament was dissolved in the fall of 2015.
  • As a result of the introduction of the new top marginal personal income tax rate of 33%, there are a number of consequential amendments to be introduced to the Income Tax Act, including a federal tax rate increase from 28% to 33% on personal service business income earned by a corporation.  This will result in a combined corporate income tax rate in Ontario of 44.57% on personal service business income.

Click here to download a copy of the tax letter (PDF), which includes Appendix A – Personal and Corporate Tax Rates.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

Crowe Soberman LLP
In association with
Related Video
Up-coming Events Search
Font Size:
Mondaq on Twitter
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Email Address
Company Name
Confirm Password
Mondaq Topics -- Select your Interests
 Law Performance
 Law Practice
 Media & IT
 Real Estate
 Wealth Mgt
Asia Pacific
European Union
Latin America
Middle East
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.


Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.


Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.


A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.


This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.


If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.


This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at and we will use commercially reasonable efforts to determine and correct the problem promptly.