Insights

Upstream Loans and Other Indebtedness to Foreign Affiliates

Tax Notes

Draft legislation making significant changes to the foreign affiliate provisions of the Income Tax Act (Canada) (the “Act”) was released by the Department of Finance on August 19, 2011. The new provisions deal with upstream loans from and other indebtedness […]

More

Change to Canada-US Tax Treaty Affecting Cross-Border Employees

Tax Notes

Article XV(2) of the Canada-US Tax Treaty (the “Tax Treaty”) provides for an exemption from taxation of remuneration derived by an employee resident in a country (referred to herein as “residence state”) in respect of temporary employment exercised in the […]

More

Real Estate Commissions Disputes

Real Estate Report - Alberta

Realtors expect to be paid for their work when they deliver to a vendor who is similarly ready to conclude a deal, a purchaser who is willing, ready and able to purchase.  In the normal course, the transaction is completed, […]

More

( Available in French only )

Effets du contrat à prix maximum garanti pour l’entrepreneur

Construction Newsletter - Quebec

Le contrat dit « prix maximum garanti » (PMG) est le mode contractuel utilisé lorsque le client veut s’assurer de connaître le coût maximum du contrat, notamment pour faciliter le financement de son projet. L’entrepreneur doit faire preuve de prudence dans ses évaluations […]

More

( Available in French only )

La responsabilité civile des concepteurs en cas de défauts majeurs

Construction Newsletter - Quebec

Les concepteurs tels les ingénieurs professionnels et les architectes qui participent à la conception d’un ouvrage et à la surveillance de la construction qui s’en suit, se trouvent assujettis à un régime de responsabilité légale pour les défauts majeurs. La […]

More

The Right to Remain Silent: Does it Exist in Civil Tax Audits?

Criminal Law, Regulation & Enforcement Newsletter

Civil Tax Audits vs.Criminal Tax Investigations In 2002, the Supreme Court of Canada (“S.C.C.”) rendered its decision in the leading case of R. v. Jarvis (2002 SCC 73, [2002] 3 S.C.R. 757 [Jarvis]), in which it drew a distinction between civil […]

More

No Harm, No Nuisance – The Ontario Court of Appeal Lays Out What Will, and Will Not, Fly in Proving Nuisance: Smith v. Inco Limited

EnviroNotes!

Introduction On October 7, 2011 the Ontario Court of Appeal released its decision in Smith v. Inco Limited, 2011 ONCA 628.  The case was brought as a class proceeding by a number of residents of Port Colborne, Ontario who sought […]

More

Gifts of Cultural Property

Social Impact Newsletter

Donors can get special tax benefits when they make a gift of cultural property. A gift of cultural property is a gift of property that meets two criteria: the property is of “outstanding significance by reason of its close association […]

More

CRA Releases Guidance on Charitable Trust Requirements

Social Impact Newsletter

On August 15, 2011, the CRA released Guidance CG-009 concerning the requirements of a charitable trust.  Registered charities (charitable organizations, public and private foundations) can be established as corporations, unincorporated associations and charitable trusts. While a trust can be used […]

More

( Available in French only )

Le sort des coûts d’impact découlant des changements

Construction Newsletter - Quebec

Rares sont les projets où les travaux originellement décrits par les plans et devis sont exécutés sans changements. Aussi, les contrats à prix forfaitaire comportent habituellement des clauses pour régir les cas de changements. Elles conditionnent fréquemment le droit pour […]

More