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Cassels Brock
The Tax Court of Canada has decided that fees paid by a bidder to investment bankers for advice that assists the bidder in assessing whether or not a bid should be made are fully deductible.
Bennett Jones LLP
The Canada Revenue Agency has traditionally taken a hard line on expenses incurred by an acquirer or a target and has denied deductibility on the basis that these expenses are of a capital nature.
Roper Greyell LLP – Employment and Labour Lawyers
While it is fairly common for terms of an employment contract to be partially written and partially oral, the oral terms tend to be more nebulous.
Roper Greyell LLP – Employment and Labour Lawyers
In Kenworthy v. Brewers Distributor, 2016 BCHRT 54, the BC Human Rights Tribunal considered the issue of family status discrimination in the context of childcare obligations.
Osler, Hoskin & Harcourt LLP
In a relatively rare request, the Nova Scotia Court of Appeal was recently asked to reconstitute an appeal under the Judicature Act that the appellant would otherwise have had no right to bring.
Torys LLP
The SEC has adopted final rules requiring mining, oil and natural gas companies that are required to file an annual report with the SEC to provide detailed disclosure of payments they make to governments.
Miller Thomson LLP
Fraser Health concerned three technicians at a hospital laboratory who were diagnosed with breast cancer.
As with Safe Harbor, only companies that are subject to the jurisdiction of the US Federal Trade Commission or the US Department of Transportation are eligible to participate in Privacy Shield.
Nishith Desai Associates
Court cannot go behind an order of an arbitral tribunal under Section 27 of the Arbitration & Conciliation, Act, 1996.
Like any other trust, a JPUT will often come into existence on the execution of a trust instrument made by a trustee and on the transfer to the trustee of the property.
Colibri Kazakhstan LLP
The legal particulars regulating securities law system of Kazakhstan is primary based on the following legal acts...
Clyde & Co
The insurance industry is in many ways on the front of environmental risks. This explains why many insurers are working to de-risk their financial exposure to the impacts of climate change.
Cadwalader, Wickersham & Taft LLP
The CFTC extended its designation of the joint venture by the Depository Trust and Clearing Corporation and Society for Worldwide Interbank Financial Telecommunication as the providers of legal entity identifiers.
Cadwalader, Wickersham & Taft LLP
ISDA published a research note in which it analyzed interest rate derivatives ("IRD") notional outstanding data that was reported by the Bank for International Settlements.
Morrison & Foerster LLP
Inflatable Products is the fourth investigation to utilize a 100-day early decision proceeding. The first investigation to use such a proceeding was Products Having Laminated Packaging, Inv. No. 337-TA-874 in March 2013.
Strasburger & Price, L.L.P.
Under the BBA rules, if a partnership understates its income or overstates its deductions, it is subject to an income tax.
Morrison & Foerster LLP
In a long awaited final rule, the Small Business Administration will issue regulations expanding its existing Mentor Protégé program to all any small business to be a protégé on Monday, July 25.
Seyfarth Shaw LLP
Many employers, particularly in the hospitality industry, pay tipped employees less than the minimum wage.
Passporting is currently only available for EU Alternative Investment Funds (AIFs) managed by EU Alternative Investment Fund Managers (AIFMs).
Crowe Horwath
Increasingly, transfer pricing documentation is an important focus area for both taxpayers and tax authorities.
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Khaitan & Co
The Principal Act provides for the mandatory annual payment of bonus to eligible employees of establishments which employ 20 or more persons.
Canada's liberal government has introduced substantial changes to the Citizenship Act that would make it easier to become a Canadian citizen.
Alpha Partners
This paper attempts to delineate various aspects of Section 138 of the Negotiable Instruments Act. Section 138 is the principal section dealing with dishonor of cheques.
Khaitan & Co
Historically, the Hindu Succession Act, 1956 (HSA), did not confer any rights on a daughter to the ancestral property of her father.
The latest amendment to the Payment of Bonus Act, 1965 ("Principal Act") has come into effect through the Payment of Bonus (Amendment) Act, 2015 ("Amendment").
The Insolvency and Bankruptcy Code passed by the Parliament is a welcome overhaul of the existing framework dealing with insolvency of corporates, individuals, partnerships and other entities.
Vivier and Co
New Zealand's economy has gone from being one of the most regulated in the OECD to one of the least regulated.
Fox Rothschild LLP
In our continuing series of reports, Charles ("Charlie") Oppenheim, Chief of the Visa Control and Reporting Division, U.S. Department of State, shares his most recent analysis of current trends and future projections for the various immigrant preference categories with AILA (the American Immigration Lawyers' Association).
Khaitan & Co
After a lot of opposition, deliberation and several amendments, the Rajya Sabha has, on 10 March 2016, approved the Real Estate (Regulation and Development) Bill, 2016...
Smith Gambrell & Russell LLP
Processing of H-1B extensions with the United States Citizenship and Immigration Service (USCIS) continue to be extraordinary slow, at both the Vermont and California Service Centers.
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