Client Update – Nova Scotia Unlimited Companies: An Update
Withholding tax and other issues under the Fifth Protocol
The Fifth Protocol to the Canada-US Tax Convention, 1980 introduced significant changes which may affect the use of most unlimited companies and other so-called ULCs. These new rules will come into effect on January 1, 2010. US investors currently using or considering using ULCs to structure their Canadian investments should consult with their professional advisors. It may be desirable to undertake transactions in 2009 that are currently subject to treaty-reduced withholding rates, such as the payment of dividends and interest.
For more information, please download a copy of this Client Update.
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Client Update: Consistent Use: The Collection of Union Members’ Personal Information by their Unions
The Public Service Labour Relations Board concluded that an employer was required to provide home contact information about bargaining unit members to the union which represents them because this information is needed by the union…
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Read MoreAs many of you will now know, the Nova Scotia Government introduced legislation on Friday, December 6, 2013, amending provisions of the Nova Scotia Trade Union Act dealing with First Contract Arbitration. This client update sets out…
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Read MoreWe previously circulated a client update regarding contemplated changes to automobile insurance in Prince Edward Island. Government has now published a consultation paper (www.gov.pe.ca/photos/original/eljautoinreform.pdf), seeking responses in writing on or before December 2, 2013. According to the consultation…
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