Canadian transfer pricing documentation: What you should know

The two transfer pricing memoranda released by the Canadian Revenue Agency on January 29, 2015 address intra-group services (TPM-15) and multi-year...

Managing Canadian investment entities in the U.S.

Investment entities in the United States that happen to reside in Canada now have detailed guidance for determining their status under the Foreign...

Managing non-Canadian private equity funds in Canada

Non-Canadian private equity fund sponsors can be subject to a number of Canadian tax issues when engaging Canadian service providers, raising capital...

Ontario Court Confirms Threshold for Leave for Secondary Market Securities Class Actions

In its recent decision in Bradley v Eastern Platinum Ltd., 2016 ONSC 1903, the Ontario Superior Court of Justice denied leave to commence a secondary...

British Columbia Case Demonstrates the Jurisdictional Reach of Provincial Securities Regulators

A recent case from the British Columbia Court of Appeal is illustrative of the power of provincial securities regulators to penalize misconduct in...

Ontario Securities Commission narrows private party standing for public interest applications in contested transactions: The Corus Entertainment decision

In the Matter of the Catalyst Capital Group Inc. and In the Matter of Corus Entertainment Inc., the OSC determined not to grant standing to The...

AE Hospitality Ltd v George: Requirements of Test for Leave to Appeal Under Rule 62.02(4)

AE Hospitality Ltd v George, 2015 ONSC 7370 dealt with the test for granting leave to appeal under Rule 62.02(4) of the Ontario Rules of Civil...

Court of Appeal Confirms Class Action Contract Claims can be Decided on Summary Judgment

On April 4, 2016, the Ontario Court of Appeal granted summary judgment in Sankar v Bell Mobility Inc., dismissing a certified class action against...

Economic stimulus through infrastructure investment – The 2016 Alberta and federal budgets

The 2016 budgets recently released by the Alberta and federal governments include commitments to make significant investments in infrastructure.

US Department of Justice Launches Pilot Program to Encourage Self-Reporting, Cooperation and Remediation of FCPA Violations

Last week the US Department of Justice (DOJ) announced the implementation of a pilot program under the US Foreign Corrupt Practices Act (FCPA). The...