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C&W Offshore : Le Bénéficiaire Effectif Dans Un Contexte De Sous-Location
La Cour canadienne de l'impôt examine si une société britannique agissant comme intermédiaire dans une transaction de sous-location de chaînes d'amarrage était le bénéficiaire effectif des paiements de loyer, déterminant ainsi les obligations de retenue d'impôt d'une société canadienne. L'affaire explore les critères de possession, usage, maîtrise et risque pour établir le statut de bénéficiaire effectif dans le contexte de
Canada Tax
MT
McCarthy Tétrault LLP
Article
All Grain, No Gain: The Cost Of Failing To Register A Security Interest In A Conditional Sale Contract For Financiers
A recent Canadian case serves as an important reminder that title‑retention or reservation‑of‑title clauses – commonly found in conditional sales contracts – constitute security interests that must be registered under the applicable Personal Property Security Act (PPSA). Failure to register and perfect such a security interest exposes a financier to the risk that the financed goods will be subject to the claims of the purchaser’s prior secured creditors.
Canada Finance
C
Cassels
Article
New Health Professions And Occupations Act In British Columbia Changes The Healthcare Regulatory Regime
Effective April 1, 2026, British Columbia’s Health Professions Act (HPA) was repealed and replaced by the Health Professions and Occupations Act (HPOA). The HPOA is the culmination of several years of consultation and reform beginning with the 2019 Cayton Report and the subsequent Steering Committee recommendations. The new framework is intended to create greater consistency, transparency and public protection across regulated health professions and their respective regulatory colleges (each a “College”).
Canada Healthcare
BC
Blake, Cassels & Graydon LLP
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