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On July 10, 2013, the Securities and Exchange Commission (the “SEC”) adopted a new rule to lift the ban on general solicitation for certain Rule ... Continued
A recent decision of the Saskatchewan Court of Appeal, setting aside the interlocutory injunction granted by the Chambers judge, illustrates how difficult it is to ... Continued
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 CARG) was developed by BC’s Ministry of Advanced Education for use by BC’s public post-secondary institutions in connection with ... Continued
Loyalty points in estate planning
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
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
Discussion on same sex marriage legislation in the United States
Reminder of how important planning for the unexpected is
Discussion on the testamentary trust consultation paper relased on June 3, 2013
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
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