03/31/2011 — Eliminating the Corporate Tax Deferral Using Partnerships - Resolution 41 of the 2011 Federal Budget

One of the changes in the 2011 Federal Budget that sparked my interest was the proposal to limit the tax deferral for corporate partners of a partnership (Resolution 41 of the Notice of Ways and Means Motion). Although the proposed measure is aimed at corporations with significant interests in a partnership, certain aspects of the proposal have broader implications and could impose a significant compliance burden on certain partnerships and their partners.

12/01/2010 — Tax and Fiscal Commentary - December 2010

In This Issue:

• Asset Protection Planning Part 2
• Asset Protection Planning for Individuals
• Asset Protection Planning Using Trusts
• Asset Protection Planning for Corporations and Their Shareholders

01/01/2010 — Tax and Fiscal Commentary - January 2010

In This Issue:

• Asset Protection Planning Part I.
• Rights of Creditors and Trustees in Bankruptcy to Attack Unlawful Property Transfers and Payments.

01/05/2009 — Tax and Fiscal Commentary - May 2009

In This Issue:

• Going Private Transactions: Consolidation Squeeze-Out
• Definition of Going-Private Transaction.
• Common Methods of Completing a Going Private Transaction.
• Consolidation Squeeze-Out.
• Required Approval.
• Valuation Requirement.
• Income Tax Consequences.
• Ceasing to be a Public Corporation.

01/01/2009 — Tax and Fiscal Commentary - January 2009

In This Issue:

• Canadian Tax Considerations for U.S. Residents Providing Services in Canada.

07/11/2008 — Supreme Court of Canada restricts the type of damages that can be recovered by wrongfully dismissed employees

Recent Supreme Court of Canada decision will have chilling effects on wrongful dismissal lawsuits

Over the past few decades, employment law has seen a number of significant shifts in the power struggle between employers and employees. For the most part, those shifts favoured employees as courts expanded their ability to seek additional damages in wrongful dismissal cases. But in the recent decision of Honda Canada Inc. v. Keays, 2008 SCC 39, it can be strongly argued that Supreme Court of Canada has put employers back in the driver’s seat in the employment relationship.

For the full article please click here.

07/07/2008 — Wage Earner Protection Program comes into force.

For more see here.

03/01/2008 — Tax and Fiscal Commentary - March 2008

In This Issue:

• Investment Rules and Restrictions Applicable to Ontario Private Foundations.
• Limitation Period for Demand Promissory Notes.

08/29/2007 — Healthcare IT procurement: Key factors for success

Reprint from Canadian Healthcare Technology, June/July 2007 issue.

08/29/2007 — Disaster Planning Risk Assessment and Management: Legal Risks and Solutions

Highlighting some of the legal issues that may be faced by various actors involved in the repsonse to emergencies.

06/20/2007 — Tax and Fiscal Commentary - Spring 2007

A Gardiner Roberts Tax Group Publication

In this issue

• Why Hong Kong is an Interesting Tax Jurisdiction
• The Federal Budget - March 19, 2007
• Prenuptial Agreements and Discretionary Trust
  Valuation Issues
• Year-End Fiscal Trap – Unexpected Multiple Year Ends
• When Stock Dividends Become a Serious Problem
• Foreign Powers Of Attorney
• Restrictive Covenants – Non-Competition Payments
• Nightmare on Tax Street

10/03/2006 — Tax and Fiscal Commentary

A Tax group publication