Actualités Osler

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Release of Draft British Columbia LNG Income Tax Legislation

In the 2014 provincial budget, the British Columbia government announced its intention to introduce income tax legislation later in the year applicable to the LNG industry (the LNG Income Tax). Draft legislation to implement the LNG Income Tax was released by the B.C. government on October 21, 2014. The LNG Income Tax is proposed to be effective for taxation years beginning on or after January 1, 2017. The draft legislation provides details about the computation of the tax base upon which the proposed LNG Income Tax will be imposed.  

22 oct 2014

British Columbia Proposes Greenhouse Gas Industrial Reporting and Control Act

On October 20, 2014, British Columbia Environment Minister Mary Polak tabled the province’s first bill targeting industrial greenhouse gas emissions, in keeping with B.C.’s political commitment to develop the liquefied natural gas industry only if it can be done with safe development standards and satisfactory environmental protection protocols.

22 oct 2014

ISO/IEC 27018 – New Code of Practice Promotes Privacy Protection in the Cloud

The Privacy Commissioner of Canada has made it clear that, while privacy is not a barrier to businesses using cloud computing, it must be taken into consideration. Related guidance has been issued in which businesses are reminded that the Personal Information Protection and Electronic Documents Act (PIPEDA) establishes rules “with respect to obtaining consent for the collection, use and disclosure of personal information, securing the data, and ensuring accountability for the information and transparency in terms of practices.” 

20 oct 2014

CSA Releases Final Amendments to NI 31-103 – Changes will Impact Exempt Market Dealers and Other Market Participants

On October 16, 2014, the Canadian Securities Administrators published amendments to National Instrument 31-103 – Registration Requirements, Exemptions and Ongoing Registrant Obligations and related instruments. The amendments include a number of significant changes, particularly for firms registered as exempt market dealers and for firms that rely on both registrations and registration exemptions.  

17 oct 2014

Competition Bureau Emphasizes Proactive Approach to Fostering a Culture of Compliance and Managing Competition Law Risk

In recognition of the critical role of compliance programs and training in competition law risk management, the Competition Bureau has issued for comment an updated draft of its Corporate Compliance Programs Bulletin. The Draft Bulletin outlines the Bureau’s high expectation that Canadian businesses proactively foster a culture of compliance within their organizations and dedicate significant resources to managing their competition law risk. 

16 oct 2014

Status of Canadian Resource Revenue Transparency Reporting

In June 2013, Prime Minister Harper announced that within two years the federal government would establish mandatory reporting standards for Canadian extractive companies to enhance transparency on the payments they make to governments. This Update outlines the current status of Canadian resource revenue reporting.

15 oct 2014

New Disclosure Rules Regarding Women on Boards to be Effective for 2015 Proxy Season

New disclosure rules regarding the representation of women on the boards and in senior management of public companies, and director term limits, will come into effect December 31, 2014. Disclosure will be required for management information circulars filed following an issuer's financial year ending on or after December 31, 2014. 

15 oct 2014

CSA Provides Update on Proposed Changes to Early Warning Regime – Reporting Threshold Stays at 10%

The Canadian Securities Administrators (CSA) have provided an update on their proposed changes to the early warning reporting regime (the Draft Amendments), which were originally published for comment in March 2013 and summarized in a previous Osler Update.

10 oct 2014

Accord économique et commercial global Canada-Union européenne : le texte juridique est maintenant disponible pour faire avancer les plans d'affaires stratégiques

Le 26 septembre 2014, le gouvernement canadien et l'Union européenne (l'UE) ont publié le texte juridique de l'Accord économique et commercial global (AECG) entre le Canada et l’Union européenne, qui modernise les règles sur les questions qui touchent au commerce et qui crée de nouvelles possibilités dans les domaines des marchés publics et des investissements étrangers.

7 oct 2014

Un important traité en matière d'investissement entre le Canada et la Chine entre en vigueur

Le 1er octobre 2014, un nouvel accord sur la promotion et la protection des investissements étrangers (APIE) entre le Canada et la Chine est entré en vigueur. Ce traité en matière d'investissement est l'aboutissement d'un long processus caractérisé par de lentes négociations et une mise en œuvre reportée, qui s'est échelonné sur plus de dix ans.

6 oct 2014