Update on Canada’s Bail-in Regime

The Canadian Federal Government introduced legislation to implement a bank recapitalization or “bail-in” regime for domestic systemically...

Alberta Court of Queen’s Bench confirms the Regulatory Regime is a complete code that applies to all oil and gas resources on offshore and frontier lands

The Alberta Court of Queen’s Bench released Geophysical Service Incorporated v Encana Corporation on April 20, following a common issues trial...

Applying the TPSM in Canada

The discussion draft on the application of the Transactional Profit Split Method (TPSM) presents the TPSM as a multi-sided transfer pricing method.

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...