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Tax proposals affecting private companies and their shareholders: income splitting
This is the third in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In the first post ... Continued
Our expertise helps our clients understand how the law affects their business
This is the third in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In the first post ... Continued
This is the second in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” The Income Tax Act ... Continued
A “committee” is a legal guardian, appointed by the court, to act for an individual who has reduced capacity. A “committee of estate” acts for ... Continued
The Supreme Court of Canada has confirmed that, when assets are transferred from a parent to an adult child without anything given in return, the ... Continued
This is the first in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations”. The Liberal Government announced ... Continued
Earn-outs are very common these days in transactions where an owner is selling a business. I’m working on a number of transactions right now that ... Continued
One term that you may hear when negotiating the sale of your business – or the purchase of a new business – is “conditions precedent” ... Continued
Since 1927, legislation in British Columbia had provided that in cases of intestacy, children born out of wedlock would inherit on the same basis as ... Continued
In a decision rendered June 16, 2017, the Ontario Securities Commission (“OSC”) ordered that private placement shares issued in March 2017 had to be cancelled, ... Continued
On June 29, 2017, the Canadian Securities Administrators (CSA) published for comment proposed amendments to National Instrument 45-102 Resale of Securities (NI 45-102) that would introduce a ... Continued
The Supreme Court of Canada recently decided the case of Sabean v. Portage La Prairie Mutual Insurance Co. This case involved the interpretation of an ... Continued