Toronto Stock Exchange issues Guidance on Director Elections
On July 10, 2013, the Toronto Stock Exchange issued guidance with respect to the director election requirements in sections 461.4 and 461.4 of the TSX ... Continued
The Capital Asset Reference Guide
The Capital Asset Reference Guide (the CARG) was developed by BC’s Ministry of Advanced Education for use by BC’s public post-secondary institutions in connection with ... Continued
An Asset by Any Other Name…
Loyalty points in estate planning
Minimizing Tax on the Sale of Your Business: The Lifetime Capital Gains Exemption
There are several tax planning strategies that are used to minimize the capital gains tax that is payable when a business owner sells the shares ... Continued
Update on Community Contribution Companies
This is a follow up to our October 2012 Business Matters article. As of July 29, 2013, you will be able to incorporate a Community ... Continued
Down with DOMA
Discussion on same sex marriage legislation in the United States
Planning for the Unexpected
Reminder of how important planning for the unexpected is
Testamentary Trust Proposals: Not Much of a Consultation
Discussion on the testamentary trust consultation paper relased on June 3, 2013
Understanding authority levels – applied to RFPs and tenders
In a recent article titled “Understanding authority levels” that appeared in the Journal of Commerce (June 17, 2013 issue), Stephen Bauld (a procurement consultant and ... Continued
Dealing with Digital Assets in an Estate
The term “digital assets” is used in different ways by different people. In a broad sense, digital assets include all of the electronic “possessions” an ... Continued
Missing Will: Misplaced or Intentionally Revoked?
Discussion on what happens when one dies and an original copy of the will cannot be located
Crown Corporation Collective Bargaining and Bill C-60
On April 29th of this year, the federal government introduced Bill C-60. Division 17 of Bill C-60 makes amendments to the Financial Administration Act and ... Continued