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We acted for Pure Industrial Real Estate Trust (TSX: AAR.UN) in closing its public offering of 35,937,500 Class A trust units, on a bought-deal basis, ... Continued
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
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
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 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
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
Emily Clough, a partner in our Estates & Trusts group, was successful counsel for the plaintiff in a complex and precedent-setting case released yesterday by ... Continued
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
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
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
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
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