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Searching Content indexed under Wealth Management by Blake, Cassels & Graydon LLP ordered by Published Date Descending.
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1
OSC Seeks Public Input On Reducing Regulatory Burdens For Market Participants
The Ontario Securities Commission recently announced plans to engage in a structured public consultation process as the next step in its efforts to reduce the regulatory burden for market participants
Canada
25 Jan 2019
2
Whistleblowing For Money: CRA's New Offshore Tax Informant Program
The Canada Revenue Agency (CRA) opened its Offshore Tax Informant Program (OTIP) on January 15, 2014.
Canada
5 Feb 2014
3
Supreme Court Of Canada Upholds New Test For Residency Of Trusts
The Supreme Court of Canada (the SCC) released its decision in Fundy Settlement v. Canada (a.k.a. St. Michael Trust Corp. or Garron Family Trust).
Canada
17 Apr 2012
4
Tax Court Of Canada Decisions Relating To Non-Resident Trusts
The Tax Court of Canada (the Court) recently released two decisions affecting the use of trusts as tax planning vehicles.
Canada
12 Oct 2009
5
The Three-Parent Case: Family Law In The New Millennium
Blakes has undertaken a leadership role in supporting pro bono legal initiatives in Canada and recently represented the Family Service Association of Toronto (FSAT) in a landmark family law case.
Canada
 
24 Jan 2007
6
The Occidental Tourist – Expropriation Claim Tests BIT Efficacy
Occidental Petroleum Corporation (Occidental) filed a request on May 17, 2006 for arbitration claiming USD 1 billion in damages under the Ecuador-U.S. bilateral investment treaty (BIT). The request came two days after Ecuador unilaterally cancelled Occidental’s contracts and assumed control of its oil and gas operations in the country. Occidental claims that the cancellation and additional taxes recently imposed on oil revenues amount to an expropriation of its investment.
Canada
 
28 Jul 2006
7
Considerations In Income Trusts, Royalty Trusts And Reits Acquisitions
REITs, royalty trusts and income trusts (collectively, Trusts) have proliferated in the past several years and represent a significant portion of Canadian public equity markets. As the concentration of ownership of business assets in Trusts has increased so, too, has interest in mergers and acquisitions (M&A) involving Trusts.
Canada
 
24 Jul 2006
8
Proposed Amendments On Tax Cost And Expenses
On November 17, 2005, the federal Department of Finance released draft amendments to the Canadian Income Tax Act (the Tax Act) that will change the way costs and expenses paid in the form of shares or options are recognized for tax purposes.
Canada
 
24 Jul 2006
9
Structuring Share Acquisitions – A Basic Primer
Section 88(1)(d) of the Canadian Income Tax Act (the Act) provides the ability to "bump up" the cost of non-depreciable capital property (generally shares of subsidiaries, interests in partnerships or land) owned by a Canadian corporation, all of the shares of which are acquired in an arm’s length transaction.
Canada
 
24 Jul 2006
10
Directors' Fiduciary And Statutory Duties
Every director of a corporation, regardless of whether it is a publicly traded corporation or a closely held private corporation, is subject to a common law fiduciary duty to act loyally and in the best interests of the corporation.
Canada
7 Sep 2004
11
Income Trusts—A Maturing Capital Markets Sector
In the past two years, the income trust has developed into an extremely widespread and versatile vehicle for acquiring and repackaging an increasingly diverse range of businesses in an effort to maximize value. A widely cited statistic for 2002 is that almost 90% of Canadian initial public offerings in that year were made through income trusts, with roughly 45 businesses effectively being sold to the public through income trust offerings. As of early September, 2003, activity remained strong, wi
Canada
7 Jun 2004
12
Monitoring Non-Resident Ownership
Widespread use of the depository system in Canada and the U.S. imposes practical limits on income trusts’ ability to monitor and control non-resident ownership of their units. Many income trusts are subject to restrictions on the ownership of their units by non-residents of Canada .
Canada
7 Jun 2004
13
Forms Of Ownership Of Real Property Acquired To Carry On Business
For a purchaser acquiring real property for the purposes of carrying on a business, the choice of the acquisition vehicle is usually driven by income tax considerations.
Canada
13 May 2004
14
Merger Update Regarding The ING Case
Pension plan mergers are clearly an area where both the law and the regulatory environment are in a state of flux.
Canada
 
23 Apr 2004
15
Limitations Act, 2002
On January 1, 2004, the Limitations Act, 2002 came into force in Ontario. This statute governs the limitation periods applicable to claims governed by the law of Ontario. The new statute makes significant changes to limitation periods generally. These changes will have a significant impact on claims related to pension matters.
Canada
14 Apr 2004
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