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Discusses the case of Bagtech Inc. v. R where the court confirmed that shareholder agreement can be taken into account in determining CCPC status, as long as the agreement qualifies as a unanimous shareholder agreement
Discussed the case of Tervita Corp. v. Canada and how it attracted a lot of attention under the Competition Act
Outlines the various aspects of earn-out provisions and when they are advisable
In order to qualify for the lifetime capital gains exemption, the shares must pass three separate tests
The thresholds for pre-merger review under the Investment Canada Act and pre-merger notification under the Competition Act will both be increased in 2015
New provisions under Canada’s Anti-Spam Law came into effet and they impact M&A transactions
The SCC updated Canadian common law by extending for the first time the principle of good faith to all contracts