Client Update – New Planning Opportunities For ULCs
The Canada Revenue Agency (“CRA”) announced helpful administrative positions concerning the new rules under the Fifth Protocol to the Canada-US Income Tax Convention, 1980 which will come into effect on January 1, 2010. The CRA “Round Table”, held on November 24, 2009 as part of the Canadian Tax Foundation’s annual conference, provided a forum for CRA to provide its views on a variety of issues, including planning alternatives to manage certain changes under the Fifth Protocol.
For more information, please download a copy of this Client Update.
Archive
Joe Thorne and Jessica Habet How far can an insurer dig into the Plaintiff’s history to defend a claim? And how much information is an insurer entitled to have in order to do so? In English v.…
Read MoreNeil Jacobs, QC, Joe Thorne and Meaghan McCaw The Newfoundland and Labrador Court of Appeal recently confirmed that accounting/auditing firms may take on several mandates in respect of companies that may or do become insolvent in Wabush Hotel Limited…
Read MoreJoe Thorne and Brandon Gillespie An independent medical examination (“IME”) is a useful tool for insurers. An IME is an objective assessment of the claimant’s condition for the purpose of evaluating coverage and compensation. Where a…
Read MoreOn June 2, 2017 the Supreme Court of Canada released its decision in Saadati v. Moorhead, 2017 SCC 28, clarifying the evidence needed to establish mental injury. Neither expert evidence nor a diagnosed psychiatric illness…
Read MoreMark Tector and Annie Gray This morning, May 30, 2017, Ontario Premier Kathleen Wynne announced her government’s intention to introduce sweeping legislative reform of labour and employment laws. If passed, the proposed Fair Workplaces, Better Jobs Act, 2017 would…
Read MoreCanada’s Anti-Spam Law (“CASL”) is a federal law in force since July 1, 2014, aimed at eliminating unsolicited and malicious electronic communications and requires organizations to comply with specific consent, disclosure and unsubscribe requirements when…
Read MoreJennifer Taylor Introduction Kirby Elson had been fishing in Newfoundland and Labrador for about 50 years when the policy on Preserving the Independence of the Inshore Fleet in Canada’s Atlantic Fisheries (“PIIFCAF”) was introduced in…
Read MoreRick Dunlop, David Randell, Christine Pound, Sadira Jan and Kevin Landry The federal government’s introduction of the Cannabis Act, the first step in the legalization of marijuana (or cannabis), has understandably triggered a wide range of reactions in the Canadian business…
Read MoreMark Tector and Annie Gray On April 26, 2017, the Government of Nova Scotia announced that amendments to the Occupational Health and Safety Act, which were passed in May of 2016, will officially come into force as of June…
Read MoreOn May 2, 2017, the Nova Scotia Court of Appeal issued a significant decision in Tibbetts v. Murphy, 2017 NSCA 35, on the proper interpretation of s. 113A of the Insurance Act. Specifically the issue was whether…
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