Canadian National Securities Project Takes Step Forward
In Canada, unlike the United States and most western economies that have a robust stock market, securities law is regulated solely by the provinces and ... Continued
OSC Releases Whistleblower Policy for Comment
On October 28, 2015, the Ontario Securities Commission (“OSC”) published proposed OSC Policy 15-601 Whistleblower Program (the Policy), which describes a whistleblower program that is ... Continued
What happens if a gift made in a will can’t take effect?
In drafting a will, it is important to consider how future events may impact an estate plan. The concepts of lapse and ademption are two ... Continued
New Guidance on Oil & Gas Abandonment Cost Disclosure
On November 5, 2015, the Canadian Securities Administrators (CSA) published guidance for disclosure requirements for abandonment and reclamation costs respecting amendments in National Instrument 51-101 ... Continued
Implementation of Trademarks Act amendments pushed back to 2018
Since the Canadian Government announced massive changes to the Canadian Trademarks Act (the “Act”) in 2014, practitioners and other stakeholders in the trademark space have ... Continued
What does an entrepreneur need to know about making a charitable donation?
Proper planning can maximize the charitable gifts made by entrepreneurs.
OSC Considers Omission of Gender Diversity Disclosure Serious Infraction
The OSC has taken fairly severe action against TSX listed companies that have failed to provide gender diversity information as required by amendments to National ... Continued
SEC Charges 32 Defendants in Connection with Hacked Information
The United States Securities and Exchange Commission (“SEC”) recently brought fraud charges against 32 defendants for taking part in a scheme to profit from stolen ... Continued
The 21 Year Deemed Disposition Rule
There are strategies to address the tax consequences for trusts that arise every 21 years.
The Staged Buyout
Discusses the three critical elements of a staged buy-out process
Changes to Strata Property Act pave the way for strata redevelopment
A proposed change to the Strata Property Act will make it easier for owners to terminate a strata corporation by lowering the voting threshold from unanimous to 80%.
Succession Planning: 0930032 B.C. Ltd. v. 3 Oaks Dairy Farms Ltd.
Discusses a recent case where the Supreme Court interpreteted a promissoryu note in respect of a shareholder loan