Canada: Corporate Digest @ Gowlings: March 15, 2010

Last Updated: March 26 2010

Edited by Rod Seyffert

Contents

A. DIGESTED ARTICLES

An office kept on Reserve is not enough to recognize the Aboriginal Tax Exemption of the Indian Act (Canada).
Originally published in ABORIGINAL LAW @ GOWLINGS – March 3, 2010

Aboriginal Law 2009: A Year In Review
Originally published in ABORIGINAL LAW @ GOWLINGS – February 3, 2010

No Time Like the Present to Declare Previously Unreported Offshore Income
Originally published in CANADIAN TAX @ GOWLINGS – February 3, 2010

Section 116, Income Tax Act (Canada) Requirements are Eased
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

Budget Shuts Down "Offensive" Loss Trading in conversion of Income Trusts to Corporations
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

Foreign Tax Credit Generators
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

Taxation of Foreign Investment Entities
Originally published as CANADIAN TAX @ GOWLINGS – March 5, 2010

Employee Stock Options
Originally published as CANADIAN TAX @ GOWLINGS – March 5, 2010

Repeal of Expenditure Rules imposed on Charities
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

Miscellaneous 2010 Budget Changes to Income Taxes Affecting Business
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

GST/HST Changes Announced in 2010 Budget
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

Patented Medicines Pricing Review Board (PMPRB) Decisions – The Year 2009 in Review
Originally published in DRUG PRICING & REIMBURSEMENT @ GOWLINGS – February 4, 2010

Restrictions on Input Tax Credits for HST on Energy and Other Inputs
Originally published in ENERGY @ GOWLINGS – February 3, 2010

Korean Companies Set to open the Green Economy in Ontario
Originally published in ENERGY @ GOWLINGS – February 3, 2010

Notice in Relation to Tailings and Waste Rock Reporting under National Pollutant Release Inventory (NPRI)
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Environment Ministerial Condition for a Polymer of 1-Butanol (a Component of Automobile Coating and Refinishing)
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Ontario Securities Commission Notice: Corporate Governance and Environmental Disclosure
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Greenhouse Gas Emissions Reporting Now Required in Ontario
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

British Columbia Takes Further Step Towards Developing a Cap and Trade System
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Environment Commissioner of Ontario releases 2008/2009 Annual Greenhouse Gas Progress Report
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Toxics Reduction Act, 2009 (Ontario) Now in Force
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Ontario Introduces Sector-Based Technical Standards to Manage Air Pollution
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Updated Registration Guidance Manual for Generators of Liquid Industrial and Hazardous Waste now Available
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Ontario Introduces Environmental and Land Use Planning Cluster
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Toronto's Eco-Roof Incentive Program
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

British Columbia Government seeks input on Cosmetic Use of Pesticides
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Alberta Environment releases Draft Technical Guidance for Offset Projects
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Reasonable Foreseeability required for Historic Contamination; Ontario Court of Appeal overturns Berendsen
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

From Copenhagen to Mexico: The First Step
Originally published in GOVERNMENT BRIEFING BULLETIN – February 4, 2010

Québec Going it alone on Vehicle Greenhouse Gas (GHG) Emissions
Originally published in GOVERNMENT BRIEFING BULLETIN – February 8, 2010

Canada to Phase Out Telecom Foreign Ownership Restrictions
Originally published in GOVERNMENT BRIEFING BULLETIN – March 12, 2010

Increased Use of Occupational Health and Safety Administrative Monetary Penalties Across North America
Originally Published in OHS LAW REPORT – February 2010

Top 10 U.S. Safety Violations for 2009
Originally Published in OHS LAW REPORT – February 2010

Ontario Ministry of Labour Enforcement – Working from Heights
Originally Published in OHS LAW REPORT – February 2010

Inspector Hiring Blitz at the Ontario Ministry of Labour
Originally published in OHSLAW REPORT – February 2010

New Rules for Stilts at Ontario Construction Projects
Originally Published in OHSLAW REPORT – February 2010

Significant Increases in the Fines Imposed by the Commission de la santé et de la securite du travail (Québec)
Originally Published in OHSLAW REPORT – February 2010

Supreme Court Denies Leave to Appeal in Patented Medicines Case
Originally published in PHARMACAPSULES @ GOWLINGS – February 12, 2010

B. GOWLINGS ANNOUNCEMENTS

C. COURSES AND SEMINARS CURRENTLY OFFERED BY GOWLINGS

A. DIGESTED ARTICLES

An office kept on Reserve is not enough to recognize the Aboriginal Tax Exemption of the Indian Act (Canada).

This article summarizes the recent case of Picard v. The Queen. The Appellant, a credit card consultant, is an Indian living on a reserve with his family. While the head office of his business is located on reserve, his work is carried out off-reserve at his customer's place of business. The Appellant challenged his reassessment issued by the Minister of Revenue. The Federal Court of Appeal denied the Appellant's arguments regarding the application of the section 87, Indian Act (Canada) Aboriginal tax exemption.

More (http://tinyurl.com/y8s2qm4).

Aboriginal Law 2009: A Year In Review

This article summarizes case law released in 2009 with respect to selected Aboriginal matters.

More (http://tinyurl.com/y8s2bkl).

No Time Like the Present to Declare Previously Unreported Offshore Income

As offshore banking secrecy is eroding in jurisdictions like Switzerland, taxpayers with concerns about foreign-based income or accounts should come forward under the Canadian voluntary disclosure program to declare previously unreported foreign income and avoid significant fines, penalties, interest and even potential criminal prosecution.

This article highlights the importance of this program as Canada has recently announced that it may take steps similar to those being taken in the United States to extract confidential foreign-based information on non-compliant taxpayers from UBS and other off-shore banks.

More (http://tinyurl.com/ydahntu).

Section 116, Income Tax Act (Canada) Requirements are Eased

In a welcome move, the 2010 Federal Budget brought down on March 4, 2010 proposes that non-residents will no longer need to obtain clearance certificates or pay withholding tax on the sale of shares in a Canadian corporation (and certain other interests) as long as the shares do not derive their value primarily from real or immovable property situate in Canada, Canadian natural resources property or timber resource property. This change will be particularly beneficial to the high tech and life sciences sectors seeking U.S. venture funding and private equity financing.

The authors detail the benefits both to residents of treaty and non-treaty jurisdictions and the streamlining of transactions that are now shorn of superfluous red tape and the need to escrow or pay refundable taxes. There are cautions that need to be exercised by investors and these too are discussed in some detail in the article.

More (http://tinyurl.com/ya4ce7b).

Budget Shuts Down "Offensive" Loss Trading in conversion of Income Trusts to Corporations

Income trusts are generally required to convert to corporate status by their 2011 taxation year. In the lead-up, several income trusts have taken advantage of certain of the taxation rules around the use of tax losses to acquire by reverse takeover corporations with accumulated losses. This so-called loophole has been closed by the federal 2010 Budget in the manner described in this article as is the one continuing exception to the general change in the law.

More (http://tinyurl.com/yez633e).

Foreign Tax Credit Generators

The 2010 Federal Budget includes restrictions on claiming foreign tax credits in a limited number of situations considered by the Government to be abusive schemes to create foreign tax credits to offset Canadian tax. Further details are contained in this discussion.

More (http://tinyurl.com/ycvtfq9)

Taxation of Foreign Investment Entities

Once again the 2010 Budget attempts to address the taxation of non-resident trusts (NRTs) and foreign investment entities. This article discusses the history of the attempts at reform of taxation of NRTs which once finally resolved will be retroactive to 2007. No draft legislation was introduced along with the proposed reforms but comments on the Budget proposals are invited until May 4, 2010. To assist, the article details the latest proposals as well as the impact, both intended and unintended of current provisions.

More (http://tinyurl.com/yb9clx5).

Employee Stock Options

The 2010 Federal Budget also introduced changes to the stock option rules including stock appreciation rights. While the changes have generally been seen as more onerous both to the issuer and the option holder, as described in detail in this article, the article also highlights special relief to employees who selected to defer tax and who saw their stock decline in value as a consequence of the economic downturn.

More (http://tinyurl.com/ybryywz).

Repeal of Expenditure Rules imposed on Charities

This article details the important change to the administration of donations by charities introduced in the March budget. No longer will charities need to disburse 80% of their previous two years' receipted donations and charities whose investment property is less than $100,000 need not disburse 3.5% of a two year rolling average of their investment property each year.

More (http://tinyurl.com/yd3dqy2).

Miscellaneous 2010 Budget Changes to Income Taxes Affecting Business

This article describes other changes and proposals to make changes to the Income Tax Act (Canada) introduced by the 2010 Budget of March 4, 2010 not described in the preceding digests relating to the Budget. These changes include (a) accelerated write off of specified clean energy generation and conservation equipment, (b) an expansion of the use of flow through shares to energy generators using clean technology, (c) a restriction on the use of capital cost allowance by owners which lease equipment to tax exempt entities, (d) a requirement to report transactions that are planned to avoid tax and (e) the announcement of consultations to alleviate the cumbersome techniques used to utilize corporate losses within a corporate group in the absence in Canada of the ability to file a consolidated return.

More (http://tinyurl.com/yakpc3k).

GST/HST Changes Announced in 2010 Budget

The Budget also included changes to the administration of Goods and Services Tax and Harmonized Sales Tax including the previously announced legislative action to reverse court decisions holding that investment management services were GST/HST exempt. Other changes described in some detail include the further limiting of GST/HST exempt financial services provided in conjunction with the provision of specified services to credit card issuers and lenders.

More (http://tinyurl.com/yb8rkox).

Patented Medicines Pricing Review Board (PMPRB) Decisions – The Year 2009 in Review

The author canvasses and comments on key decisions of the PMPRB in 2009.

More (http://tinyurl.com/yb3qmbh).

Restrictions on Input Tax Credits for HST on Energy and Other Inputs

British Columbia and Ontario are replacing their provincial sales taxes and the federal Goods and Services Tax (GST) with a single Harmonized Sales Tax (HST) from July 1, 2010. The federal legislation amending the Excise Tax Act received Royal Assent on December 15, 2009. As part of the implementation, British Columbia and Ontario will impose for at least 8 years restrictions on the recoverability by so-called "large businesses" of input tax credits for HST incurred on energy and a limited range of other inputs. These restricted input tax credits are to be known as "specified input tax credits" (Specified ITCs). Specified ITCS will eliminate recovery of the provincial component of the HST, i.e., 7 of the 12 percent HST in British Columbia and 8 of the 13 percent HST in Ontario. Details of the implementation and the size of businesses affected are discussed in this article.

More (http://tinyurl.com/ya4588n).

Korean Companies Set to open the Green Economy in Ontario

On January 21, 2010, the Ontario government announced that it has signed an agreement with a South Korean consortium to bring green energy and green manufacturing jobs to Ontario's economy in accordance with the policy objectives of The Green Energy and Green Economy Act, 2009 (Ontario). The deal provides that the consortium, led by Samsung C&T Corporation and the Korean Electric Power Corporation, will invest $7 billion in the province, build 2,500 megawatts of renewable energy generation in the form of wind and solar generation and create more than 16,000 jobs in the Province. In return the Province has agreed to pay the consortium $437 million in incentives if the consortium builds four manufacturing plants in Ontario serving the renewable energy industry. The deal has a term of 25 years and will result in an additional $1.60 in energy costs annually for each Ontario consumer. The author discusses the plan in detail and summarizes the critical reactions of local competitors.

More (http://tinyurl.com/ydv7ste)

Notice in Relation to Tailings and Waste Rock Reporting under National Pollutant Release Inventory (NPRI)

Notice was given in the December 5, 2009 Canada Gazette, Part 1 that, for the first time, facilities must now consider the quantity of NPRI-listed substances contained in tailings or waste rock to determine whether the releases fall within the new mass reporting thresholds of the program.

More (http://tinyurl.com/ydlk3hg).

Environment Ministerial Condition for a Polymer of 1-Butanol (a Component of Automobile Coating and Refinishing)

Through a Government Notice issued in the December 5, 2009, the Ministers of Environment and Health have determined that 1-butanol, 2,2-bis(2-propenyloxy) methyl-, polymer with 1,1,3,3-tetramethyldisiloxane, 3-(2-hydroxyalkoxy) propyl-, may be toxic. The Minister of the Environment has granted a permit pursuant to the Canadian Environmental Protection Act, 1999 to permit the manufacture or import of the substance provided certain conditions are followed. This article summarizes these conditions.

More (http://tinyurl.com/ybek2pz).

Ontario Securities Commission Notice: Corporate Governance and Environmental Disclosure

This article summarizes Notice 51-717, Corporate Governance and Environmental Disclosure issued by the Ontario Securities Commission (OSC) on December 18, 2009. The stated purpose of the Notice is to communicate the OSC's plans respecting the disclosure of corporate governance and environmental matters by reporting issuers. The OSC intends to issue a staff notice in December 2010 (the 2010 Notice) providing guidance on compliance with existing environmental disclosure filings. However, the authors advise, that the OSC has not indicated whether the 2010 Notice will specifically focus on climate change guidance as part of the overall environmental guidance.

More (http://tinyurl.com/yc3xoh2).

Greenhouse Gas Emissions Reporting Now Required in Ontario

On December 1, 2009, Ontario's Greenhouse Gas Emissions Reporting Regulation (GHG Regulation) came into force. Under the GHG Regulation, industrial facilities in Ontario that release 25,000 tonnes of carbon dioxide equivalent will be required to report their emissions data to the Government of Ontario on an annual basis. The purpose of the Regulation is to facilitate the development of a cap-and-trade system in Ontario, with linkages to other jurisdictions in North America. The first annual reporting period under the Regulation began on January 1, 2010, with the emissions report for 2010 due on or before June 1, 2011.

More (http://tinyurl.com/yc5a6fa)

British Columbia Takes Further Step Towards Developing a Cap and Trade System

For similar reasons as set out in the preceding digest, as of January 1, 2010, all facilities in British Columbia that emit over 10,000 tonnes of greenhouse gases annually are required to report their emissions. Those reporting operations with emissions of 25,000 tonnes or greater are required to have emissions reports verified by an independent third party.

More (http://tinyurl.com/yaxh3tv).

Environment Commissioner of Ontario releases 2008/2009 Annual Greenhouse Gas Progress Report

This article summarizes the 2008/2009 Annual Greenhouse Gas Progress Report released by the Environment Commissioner of Ontario on December 8, 2009. The Annual Report provides a review of the Ontario Government's progress in reducing greenhouse gas emissions for 2008/2009, as outlined in the Government's "Climate Change Action Plan". The Report concluded that Ontario is not on track to meet its emissions reductions targets.

More (http://tinyurl.com/yesu7ay).

Toxics Reduction Act, 2009 (Ontario) Now in Force

On January 1, 2010, the Toxics Reduction Act, 2009 (Ontario) came into force, with some exceptions, requiring facilities in designated manufacturing and mineral processing sectors to track and quantify the toxic substances they use, create or release; prepare a toxic substance reduction plan for each identified substance; prepare summaries of the plans and make them available to the public and report to the Ontario Ministry of Environment on their progress in reducing toxic substances.

More (http://tinyurl.com/ycbfqus).

Ontario Introduces Sector-Based Technical Standards to Manage Air Pollution

This article summarizes amendments filed by the Ontario Government on December 30, 2009 which recognize that the contaminant-based air quality standards can present common or similar implementation challenges for more than one facility within a sector. The amendments provide the Minister of the Environment with the authority to establish sector-based standards that can be applied to facilities within those sectors in lieu of the current requirement to comply with Point of Impingement concentrations for air standards.

More (http://tinyurl.com/ya59x8q).

Updated Registration Guidance Manual for Generators of Liquid Industrial and Hazardous Waste now Available

This article discusses amendments to the Registration Guidance Manual for Generators of Liquid Industrial and Hazardous Waste, which was released by the Ontario Ministry of the Environment on December 24, 2009. The Manual is aimed at assisting waste generators, carriers and receivers to understand their obligations and facilitate compliance with the regulatory requirements with respect to the management of hazardous wastes and liquid industrial wastes.

More (http://tinyurl.com/ya73l89)

Ontario Introduces Environmental and Land Use Planning Cluster

This article discusses the Adjudicative Tribunals Accountability, Governance and Appointments Act, 2009 (Ontario) which has been enacted but is yet to have been proclaimed in force. In particular, the article focuses on the newly formed Environment and Land Use Planning Cluster, which consists of the Assessment Review Board, the Board of Negotiation, the Conservation Review Board, the Environmental Review Tribunal, and the Ontario Municipal Board and their mandate to jointly draft and implement integrated policies in preparation for implementation of the Good Government Act, 2009.

More (http://tinyurl.com/ycz8f6v).

Toronto's Eco-Roof Incentive Program

The City of Toronto is now accepting applications for its Eco-Roof Incentive Program, an initiative designed to promote the use of green and cool roofs on Toronto's industrial, commercial and institutional buildings, and to help Toronto's business community take action on climate change.

Owners who install a green roof, which supports vegetation, can apply for a grant of $50 per square metre up to $100,000. Cool roofs, which feature a membrane or coating to reflect the sun's rays, are eligible for a grant of $2-5 per square metre up to $50,000. The article provides further detail as to eligible projects and the application process.

More (http://tinyurl.com/yegol87).

British Columbia Government seeks input on Cosmetic Use of Pesticides

On December 16, 2009, the Government of British Columbia posted a public consultation discussion paper entitled Cosmetic Use of Pesticides in British Columbia: Public Consultation Paper. Comments could be submitted until February 15, 2010 on issues, including: how to define the cosmetic use of pesticides, when it is appropriate to use pesticides and how to best regulate specific pesticides that have both cosmetic and non-cosmetic uses. The results of the consultation will be made public in the spring of 2010, along with information about any next steps to address cosmetic use of pesticides in British Columbia.

More (http://tinyurl.com/ycxtclg)

Alberta Environment releases Draft Technical Guidance for Offset Projects

In December 2009, the Alberta Environment Ministry released a Draft Report entitled Technical Guidance for Offset Project Developers. The purpose of the Draft Report is to assist offset market participants in implementing offset projects where the intended final purchaser is a facility regulated under the Specified Gas Emitters Regulation. A finalized Report is expected to be released in the spring of 2010.

More (http://tinyurl.com/yasqtl8).

Reasonable Foreseeability required for Historic Contamination; Ontario Court of Appeal overturns Berendsen

This case comment details the December 1, 2009 decision of the Ontario Court of Appeal in the case of Berendsen v. Ontario. The Court of Appeal overturned the 2008 trial decision that had awarded more than $1.7 million in damages against the Province of Ontario for burying road waste (asphalt and concrete) under the plaintiff's farmland in the 1960s, thereby causing the contamination of their well water and resulting health problems and under-production of their dairy herd. The Court of Appeal decision confirms that lower courts must assess "foreseeability of harm" based upon evidence of what was "reasonably foreseeable" at the point in time the contamination is discharged or deposited, rather than what may be foreseeable today.

More (http://tinyurl.com/y8a9lbv).

From Copenhagen to Mexico: The First Step

This Special Edition of Government Briefing updates progress since the Copenhagen Climate Change Conference in December 2009 and in particular, the milestone reached by January 31, 2010 when over 80 countries responsible for over 80% of all man made greenhouse gas (GHG) emissions have reported their 2020 GHG reduction target. The report notes the similar U.S. and Canadian targeted reductions and those reductions of China (now the largest emitter of GHG gases), Mexico, Australia and the E.U. The author notes that the commitments made by both developing and developed nations resemble the reductions recommended by the International Energy Agency prior to Copenhagen.

More (http://tinyurl.com/yb25cry).

Québec Going it alone on Vehicle Greenhouse Gas (GHG) Emissions

This article discusses Québec's Regulations in respect of GHG Emissions from new motor vehicles, and announced on December 31, 2009 and now in effect. While claimed by the Government of Québec to be a replication of the vehicle efficiency standards imposed by California and other states, the author notes that it is the national standards that will match those of California when both the California and Canadian standards come into effect with the 2012 model year. The article also discusses the likely negative impact on motor vehicle dealers in Québec and the sales of certain models assembled in Ontario arising from these regulations.

More (http://tinyurl.com/ybokmwd).

Canada to Phase Out Telecom Foreign Ownership Restrictions

This article discusses the background to the announcement made by the Government of Canada in its Throne Speech of March 3, that it would "open Canada's doors" to foreign investment in the satellite and telecommunications industries which was followed up by an announcement by the Minister of Finance in the federal Budget of March 5, 2010 that the first step would be removal of foreign ownership restrictions on Canadian satellite communication companies.

More (http://tinyurl.com/y86onaj)

Increased Use of Occupational Health and Safety Administrative Monetary Penalties Across North America

This article discusses the increased use of Administrative Monetary Penalties (AMPs) for Occupational Health and Safety violations in the United States where it is the preferred method of enforcement, rather than prosecution. The author states that a similar trend in favour of AMPs is continuing into Canada particularly in British Columbia, Manitoba, Yukon and most recently Nova Scotia.

The article discusses both the benefits and the downsides of this approach in the context of a recent issuance of a record penalty by the U.S. against BP Products.

Top 10 U.S. Safety Violations for 2009

This article lists the United States federal Occupational Safety and Health Administration's recently released top 10 most cited health and safety violations for 2009. Violations related to scaffolding top the list with 9,444 violations and 8,726 serious violations.

More (http://tinyurl.com/ybguoub).

Ontario Ministry of Labour Enforcement – Working from Heights

This article discusses the hazards associated with suspended work platforms. The Ontario Ministry of Labour announced on January 6, 2010 that inspectors would be checking for hazards involving suspended platforms at construction sites during an enforcement blitz starting mid-January 2010 and continuing for 90 days in light of a recent accident with loss of life. It is important for employers who use this equipment to ensure that proper training is provided to employees and that the equipment used is properly designed, maintained and inspected.

More (http://tinyurl.com/ybguoub).

Inspector Hiring Blitz at the Ontario Ministry of Labour

This article discusses the increased number of inspectors being hired by the Ministry of Labour, the bulk of whom are hired for the construction sector. The article also details the increase in prosecutions, convictions and fines collected since 2005. The statistics and the increase in number of inspectors indicate that the trend of ensuring compliance through enforcement and prosecution will continue. Employers should be mindful of their obligations under the Occupational Health and Safety Act (Ontario) and consider an audit of their health and safety management system to ensure compliance and decrease legal risk.

More (http://tinyurl.com/ybguoub)

New Rules for Stilts at Ontario Construction Projects

This article summarizes the amendments to the Regulation for Construction Projects under the Occupational Health and Safety Act (Ontario). The article focuses on the Ontario Government's new Regulation allowing the limited use of stilts on construction projects for limited applications and subject to prescribed site conditions, all as described in the article. The article also discusses the background to the regulatory change and includes a list of proactive steps for employers to take to prevent injuries related to the use of stilts by employees.

More (http://tinyurl.com/ybguoub).

Significant Increases in the Fines Imposed by the Commission de la santé et de la securite du travail (Québec)

This article discusses the increase in fines imposed by the Québec's Commission de la santé et de la securite du travail (CSST) against employers. Coming into effect on July 1, 2010 as a result of amendments to the province Occupational Health and Safety (OHS) legislation, the current fines will be multiplied six times over, reaching a maximum of $300,000. Employer associations have expressed the fear that this increase will lead to a significant increase in operating costs. The author notes that unlike elsewhere, the CSST applies a zero tolerance policy in its enforcement of OHS regulations.

More (http://tinyurl.com/ybguoub).

Supreme Court Denies Leave to Appeal in Patented Medicines Case

In September 2008, the Federal Court released its first decision interpreting Section 8 of the Patented Medicines (Notice of Compliance) Regulations (NOC Regulations). In Apotex v. Merck, Merck was successful in limiting Apotex to claiming its damages, rather than Merck's profits.

This article discusses Apotex's recent application for leave to appeal to the Supreme Court of Canada in respect of Apotex' case seeking damages for alleged delays due to a proceeding brought by Merck under the NOC Regulations. The Court of Appeal had dismissed Apotex's appeal and affirmed that Apotex cannot claim Merck's profits and the Supreme Court of Canada declined to hear Apotex's appeal.

More (http://tinyurl.com/yddwdh2)

B. GOWLINGS ANNOUNCEMENTS

Gowlings Ranked in Top Tier of World IP Survey for 14th Consecutive Year

Gowlings once again topped the Managing Intellectual Property (MIP) league tables in 2010, with five Tier-1 placements in Canada for the 14th year in a row. The Firm's Moscow office was also recognized for its strong top 10 standing in the magazine's annual survey, which evaluates the world's leading IP firms.

More (http://tinyurl.com/ydo5snt)

Gowlings Adds Eight Top Practitioners

Gowlings continues to build on its strengths as a national, full-service business law firm with the addition of eight widely respected practitioners. In recent months, Gowlings has added seven partners and one senior counsel to its team of over 700 lawyers.

More (http://tinyurl.com/yc6bqnc).

Bob Dechert, M.P. Appointed Parliamentary Secretary to Minister of Justice and Attorney General

Gowlings partners, associates and staff all congratulate our former partner, Bob Dechert, M.P. for the federal riding of Mississauga-Erindale on his appointment on March 5, 2010 as the Parliamentary Secretary to the Minister of Justice for Canada.

More (http://tinyurl.com/ycjhoku).

C. COURSES AND SEMINARS CURRENTLY OFFERED BY GOWLINGS

Employment and Labour Law Seminars April 2010

These complimentary annual seminars hosted in cities across Canada are held each Spring and cover a broad range of subjects including new developments in employment and labour law and offer an opportunity to discuss critical issues with our panel of legal professionals and with your peers. Note points for recertification by the Human Resources Professional Association of Ontario (HRPAO") are available.

Seminar Dates are Toronto April 14; Montreal (in French language), April 20; Waterloo Region, April 20; Ottawa, April 21; and Vancouver, April 30.

More (http://tinyurl.com/yenhrkl)

Complying with Bill 168 Ontario's New Workplace Violence and Harassment Legislation

Bill 168, An Act to amend the Occupational Health and Safety Act (Ontario) with respect to violence and harassment in the workplace will come into force on June 15, 2010. This half day seminar, presented by Gowlings' lawyers and OHS Consultants presented in 15 locations across Ontario commencing March 18, will provide a detailed legal analysis of Bill 168 and outline a practical plan for compliance. Employers of more than 5 employees are required to conduct a workplace violence assessment and have in place a workplace violence/harassment policy by June 15. Seminar dates and locations in cities across Ontario are provided in the link below.

More (http://tinyurl.com/yd2wo7c).

Health & Safety, Workers' Compensation and Human Resources Training

Gowlings provides unique multidisciplinary Occupational Health & Safety (OHS), Workers' Compensation and Human Resources-related professional services for organizations and employers across Canada. Our lawyers and OHS consultants assist employers to manage workplace risk with our proactive training, consulting and legal services.

New programs added include a two day Joint Health and Safety Committee (JHSC) Part 2 training in specific industrial hazards over for qualified JHSC Part One certified members at locations in Toronto and Mississauga in November and "Introduction to Québec OHS Due Diligence" in the French language in Montréal.

Courses have been scheduled throughout the year covering certification training for members of an employer's Joint Health and Safety Committee (JHSC), workplace accident investigation, OHS due diligence for managers and supervisors (also available in French), environmental due diligence, emergency preparedness and workers' compensation claims management. Scheduled seminars include ones on alcohol and drug abuse and violence and harassment in the workplace and the roles and responsibilities of workers.

In-house training can also be arranged.

More (http://tinyurl.com/y9brp4e).

Advisor & Branch Manager Professional Liability Courses

Hands-on, interactive training provided by lawyers whose expertise is defending investment advisors, financial advisors, planners, branch managers and their firms. Advisors and branch managers will learn to protect themselves and their firms while earning continuing education credits.

More (http://tinyurl.com/y8rlpqf).

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.

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Events from this Firm
16 Jan 2018, Seminar, Birmingham, UK

Join Gowling WLG's pensions team as they explain some of the biggest challenges facing trustees and employers in the coming year and provide practical ways of dealing with them.

23 Jan 2018, Seminar, London, UK

Join Gowling WLG's pensions team as they explain some of the biggest challenges facing trustees and employers in the coming year and provide practical ways of dealing with them.

25 Jan 2018, Seminar, Birmingham, UK

2018 is set to be another big year in employment, with employers set to face new challenges and responsibilities. At our event, looking ahead to next year, we will be discussing four key issues you might face in 2018, providing useful tips and answering your questions.

 
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  • 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 you may opt out by clicking here

    Terms & Conditions and Privacy Statement

    Mondaq.com (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 www.mondaq.com

    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 Mondaq.com’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.

    Disclaimer

    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.

    Registration

    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.

    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 unsubscribe@mondaq.com 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.

    Cookies

    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.

    Links

    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.

    Mail-A-Friend

    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.

    Emails

    From time to time Mondaq may send you emails promoting Mondaq services including new services. You may opt out of receiving such emails by clicking below.

    *** If you do not wish to receive any future announcements of services offered by Mondaq you may opt out by clicking here .

    Security

    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 webmaster@mondaq.com.

    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 EditorialAdvisor@mondaq.com.

    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 enquiries@mondaq.com.

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

    By clicking Register you state you have read and agree to our Terms and Conditions