Vikram Dhir opens the Toronto Stock Exchange with Pure Industrial Real Estate Trust
Vikram Dhir is in Toronto today to open the market for the Toronto Stock Exchange with our client, Pure Industrial Real Estate Trust to celebrate ... Continued
Structuring an Expansion to Canada
Introduction[1] A non-Canadian franchisor planning to expand its franchise system to Canada must make important decisions on the type of legal entity to use ... Continued
Converting Income into Capital Gains
This is the fifth in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In addition to proposals ... Continued
Private Companies and Passive Investments
This is the fourth in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In previous posts we ... Continued
The Duty to Consult and Accommodate: Supreme Court of Canada Rules on the Role of Regulatory Processes
The Supreme Court of Canada has released two highly anticipated decisions on the role of regulatory bodies in fulfilling the Crown’s duty to consult with ... Continued
Tax proposals affecting private companies and their shareholders: income splitting
This is the third in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In the first post ... Continued
New Limitations on the Lifetime Capital Gains Exemption
This is the second in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” The Income Tax Act ... Continued
Court Compels Individual To Undergo Mental Capacity Assessments
A “committee” is a legal guardian, appointed by the court, to act for an individual who has reduced capacity. A “committee of estate” acts for ... Continued
Successful Appeal in Presumption of Resulting Trust Case
The Supreme Court of Canada has confirmed that, when assets are transferred from a parent to an adult child without anything given in return, the ... Continued
Tax proposals affecting private companies and their shareholders: what does this mean?
This is the first in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations”. The Liberal Government announced ... Continued
Language is Key in Earn-Outs
Earn-outs are very common these days in transactions where an owner is selling a business. I’m working on a number of transactions right now that ... Continued
Conditions to Closing
One term that you may hear when negotiating the sale of your business – or the purchase of a new business – is “conditions precedent” ... Continued