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
By Sheila Mecking and Lauren Sorel The British Columbia Human Rights Tribunal (“BCHRT”) recently dismissed a complaint of discrimination in the workplace, stating that the employer’s investigation, and settlement offer, adequately resolved the complaint.1 The …
Read MoreBy Sarah Dever Letson, CIPP/C, Meaghan McCaw and Bertina Lou[1] Two decisions earlier this month from the Court of Appeal for British Columbia left open the question as to whether so-called “database defendants” can be held…
Read MoreIn conjunction with our upcoming sponsorship of the Halifax Chamber of Commerce luncheon, featuring the Minister of Energy and Natural Resources the Hon. Jonathan Wilkinson, we are pleased to present a Thought Leadership article highlighting…
Read MoreBy Jennifer Taylor & Marina Luro A recent Supreme Court of Canada decision has clarified how to interpret exclusion clauses in sale of goods contracts. The Court in Earthco Soil Mixtures Inc. v Pine Valley…
Read MoreBy Mark Tector and Tiegan A. Scott Decision On April 3, 2024, the Alberta Court of King’s Bench (“ABKB”) upheld a decision of the Chief of the Commissions and Tribunals (the “CCT Decision”), which held…
Read MoreBy Erin Best, Stephen Penney, Robert Bradley, Megan Kieley1 and Elizabeth Fleet1 Expropriation is a live issue in Canadian courts. The Supreme Court of Canada’s decision to broaden the test for constructive expropriation in Annapolis…
Read MoreBy Killian McParland and Sophie Poulos There have been many changes in recent months affecting employers governed by federal labour and employment laws. In September 2024, Stewart McKelvey will be hosting a webinar to review…
Read MoreBy Mark Tector and Annie Gray What’s changing? Currently, workers’ compensation coverage in Nova Scotia applies to only a narrow subset of psychological injuries. Specifically, in Nova Scotia – as in all Atlantic Provinces –…
Read MoreBy Sean Kelly & Michiko Gartshore Professional regulators can incur substantial costs through discipline processes. These costs are often associated with investigations, hearings as well as committee member expenses and are an unfortunate by-product of…
Read MoreBy Christine Pound, ICD.D., Twila Reid, ICD.D., Sarah Dever Letson, CIPP/C, Sheila Mecking, Hilary Newman, and Daniel Roth Introduction The first reports under the Fighting Against Forced Labour and Child Labour in Supply Chains Act (the…
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