Lang Michener LLP

Lang Michener is a leader in Canada's legal profession and has been for more than 80 years. Our international firm, with offices in Ottawa, Toronto, Vancouver and Hong Kong, has over 200 dynamic professionals who provide effective, innovative solutions to Canadian and international clients. We have played a major role in shaping Canada's economic and political institutions, and understand the competitive global needs of our country's leading companies and industries. With commitments to excellence, service and value in all that we do, Lang Michener is dedicated to helping all of our clients achieve their business and personal goals.

Lang Michener Tax Tips - Perils of a Personal Services Business 
November 18, 2009
A recent Canada Revenue Agency (CRA) technical interpretation highlights the limitations imposed on a corporation that carries on a "personal services business" (PSB).

"Dark as a Dungeon and Damp as the Dew..." The Supreme Court of Canada Evaluates Insurance Policy Exclusions for Loss Occasioned by "Faulty or Improper Design"
Hartley Lefton, Peter E.J. Wells, October 26, 2009
A recent judgment by the Supreme Court of Canada ("SCC") has clarified the standard necessary for the "faulty or improper design" insurance exclusion to apply. Typically, this exclusion will relieve an insurer from providing indemnity for a loss resulting from design problems...

Full Disclosure - Proposed Changes to Mutual Fund and Segregated Fund Sales
Denno Chen, Hartley Lefton, October 26, 2009
The Joint Forum of Financial Market Regulators is a representative committee of financial regulators from across the country, including representatives of pension supervisory authorities, insurance regulators and securities administrators. The forum recently assessed disclosure of mutual funds and...