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Rotfleisch & Samulovitch P.C.
Section 160 of the Income Tax Act is a tax collection tool. It thwarts a taxpayer who attempts to hide assets from a Canada Revenue Agency tax collector by transferring them to a non-arm's-length party.
Rotfleisch & Samulovitch P.C.
An allowable business investment loss (ABIL) is a type of capital loss with one special tax treatment.
Lawyers Financial
The day when you achieve complete financial freedom may come years before you decide to retire. In fact, highly motivated people who enjoy the challenges and rewards...
Borden Ladner Gervais LLP
This is part three of a series focusing on current M&A trends, opportunities and challenges.
Torys LLP
A number of Canadian banks, including Royal Bank, National Bank, Bank of Montreal and CIBC, have recently issued "limited recourse capital notes", or LRCNs, in public offerings...
Norton Rose Fulbright Canada LLP
There is no doubt that the Covid-19 pandemic has resulted in unprecedented social and economic ramifications, including a decline in M&A activity in Canada.
Rotfleisch & Samulovitch P.C.
Ms. Harrison claimed losses and other deductions in connection with her participation in two transactions in her 1988 tax return.
Minden Gross LLP
An estate trustee (also known as an executor) is responsible for discharging the terms of the deceased's testamentary documentation (i.e. will(s) and/or codicil(s)),...
Rotfleisch & Samulovitch P.C.
Under section 2 of the Partnership Act (Ontario), a partnership is defined as the relationship that coexists "between persons carrying on a business in common with a view to profit".
Lawyers Financial
After settling on an advisor you feel you can work with, it's time for you to get down to the business of setting financial goals.
Stikeman Elliott LLP
Relief permitting issuers to list shares on the TSX Venture Exchange (TSXV) at a minimum of $0.01 has been extended to December 31, 2020.
Stikeman Elliott LLP
L'assouplissement permettant aux émetteurs d'inscrire des actions à la cote de la Bourse de croissance TSX (TSXV) au prix minimal de 0,01 $ a été prolongé jusqu'au 31 décembre 2020.
Gowling WLG
Jasvir Jootla provides an overview of the recent changes to the Corporate Insolvency and Governance Act.
Stikeman Elliott LLP
Le 10 juin dernier, dans l'arrêt Greenfield Mining Services Inc. c. Agence du revenu du Québec, la Cour du Québec (la Cour), sous la plume de l'Honorable Jo Ann Zaor, a déterminé que la ...
Rotfleisch & Samulovitch P.C.
Canada's Income Tax Act contains several rules allowing the Canada Revenue Agency to collect tax debts by pursuing someone other than the original taxpayer.
Miller Thomson LLP
A recent decision of the Ontario Superior Court of Justice (Commercial List) (the "Court") in the receivership proceedings of The Clover on Yonge Inc.
Torys LLP
With markets benefiting from incentives from government assistance programs and a low interest rate environment...
Lawson Lundell LLP
加拿大税务局(以下简称为" CRA")对"视同信托"(deemed trust)...
MLT Aikins LLP
As Saskatchewan municipalities and cities implement programs in response to the COVID-19 pandemic, such as deferring utility payments and payment of property taxes, these measures have...
Lawson Lundell LLP
The enforcement by Canada Revenue Agency ("CRA") of its super priority position for deemed trust liabilities has long been an issue of uncertainty for secured creditors
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