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Summer 2026 Canadian draft tax legislation release: simplified transfer pricing documentation regime, hybrid mismatch rules and more
New simplified transfer pricing documentation, amendments to the second package of hybrid mismatch rules and more.
Read moreThe ‘continuous act or omission’ exception to the ultimate limitation period
The applicability of the exception may be reserved for situations of “repetition of actionable conduct on a continuous basis.”
Read moreOntario court distinguishes between plaintiff’s rights as an employee and as an option holder
When two agreements differed on the appropriate forum for dispute resolution, the Ontario Court of Appeal emphasized a clear contractual separation.
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