Derivatives Derivatives

Legislative solutions to U.S. dollar LIBOR cessation

Contractual solutions to U.S. dollar LIBOR cessation are essential, but they may not be sufficient. Enter legislation. In this Update, we look at...

LIBOR endgame announced

The U.K.’s Financial Conduct Authority and ICE Benchmark Administration issued key announcements with regard to the future cessation and loss of...

New changes to the CDOR benchmark are on the horizon

Refinitiv, the administrator of the Canadian Dollar Offered Rate (CDOR), announced on November 12, 2020, that it will abandon the application of the...

Legal speak: Securities lending and repo 101 – Global Peer Financing Association Podcast

Lisa Mantello, a partner in Osler’s Banking and Financial Services Group, recently participated in a Peer Connections podcast presented by the...

Credit agreement best practice – LIBOR cessation

Learn about preparations for LIBOR cessation in the context of credit agreements, including best practices recommended by the Alternative Reference...

Canada proposes changes to withholding tax on dividend equivalent payments

The Canadian federal budget tabled on March 19, 2019, contains important tax changes relevant to participants in the stock lending market.

Federal budget briefing 2019

A summary of the significant tax proposals included in Budget 2019. Find out how these tax changes will affect Canadians and Canadian businesses.

The take-over bid regime after two years

It has now been over two years since Canada’s take-over bid regime was revamped to provide for a minimum 105-day bid period, a mandatory 50%...

Investment limited partnerships: Federal Budget 2018

The government's budget announced plans to go forward with amendments to the Excise Tax Act (Canada) that are intended to levy GST/HST on management...

Proposed Draft Legislation for Investment Limited Partnerships

The Department of Finance released draft legislation to amend the Excise Tax Act (Canada), which will likely have a significant impact on private...