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McCarthy Tetrault LLP Document Search Results (17)

 

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HTMLCBSA Issues Revised Customs Guidance on Related Party Transactions and Value for Duty: New Opportunities and Obligations
John W. Boscariol, Robert A. Glasgow, Justin Shoemaker; McCarthy Tetrault LLP;
Legal Alert/Article
October 21, 2015, previously published on September 24, 2015
On September 17, 2015, the Canadian Border Services Agency (“CBSA”) released a revised D-Memorandum D13-4-5, “Transaction Value Method for Related Persons” (the “Memorandum”), addressing the impact of income tax transfer pricing on the value for duty to be...

 

HTMLPublic Contracts: Quebec Government Published the Draft Voluntary Reimbursement Program
Marc-Alexandre Hudon, Clemens Mayr, Madeleine Renaud, Dominic Thérien; McCarthy Tetrault LLP;
Legal Alert/Article
October 21, 2015, previously published on September 28, 2015
On September 23, 2015, the Government published for consultation its draft Voluntary Reimbursement Program (the “Program”).[1] The Program implementation is provided for in an Act to ensure mainly the recovery of amounts improperly paid as a result of fraud or fraudulent tactics in...

 

HTMLAmendments to TSX Company Manual Regarding Closed-end Funds, Exchange Traded Products and Structured Products
Andrew Armstrong, Michael J. Eldridge, Laure Fouin, Wendi A. Locke, Leila Rafi; McCarthy Tetrault LLP;
Legal Alert/Article
October 21, 2015, previously published on October 6, 2015
On September 17, 2015, the Toronto Stock Exchange (TSX) published final amendments (Amendments) to the TSX Company Manual which introduce formal listing requirements for Closed-end Funds, Exchange Traded Products and Structured Products. The Amendments that relate to matters other than original...

 

HTMLUK and Canadian Anti-Corruption Legislation - Quick Reference Guide
John W. Boscariol, Marc-Alexandre Hudon, Richard Temple; McCarthy Tetrault LLP;
Legal Alert/Article
October 21, 2015, previously published on October 1, 2015
In today’s global business world, compliance with anti-corruption legislation has never been more necessary or relevant. However, with the extensive recent changes and the ever growing extraterritorial reach of the legislation, this task has rarely been more challenging or complex. The UK and...

 

HTMLTrans-Pacific Partnership Agreement Reached: A View From Canada
John W. Boscariol, Robert A. Glasgow, Breanna Needham, Simon V. Potter; McCarthy Tetrault LLP;
Legal Alert/Article
October 21, 2015, previously published on October 6, 2015
On October 5, 2015, after over a decade of difficult negotiations and compromise, 12 Pacific Rim countries reached agreement on what is being referred to as “the largest, most ambitious free trade initiative in history” - the Trans-Pacific Partnership (“TPP”).

 

HTMLAdvisory Panel Recommends Modernization of Ontario’s Corporate and Commercial Laws
Matthew Cumming, Justin A. Lapedus, D.J. Lynde, Candace Pallone, Kelly Peters; McCarthy Tetrault LLP;
Legal Alert/Article
October 21, 2015, previously published on October 2, 2015
On July 9, 2015, the Ontario Ministry of Government and Consumer Services released a report entitled “Business Law Agenda: Priority Findings & Recommendations Report” (the “Report”), which it commissioned to obtain advice on priorities for reforming Ontario’s...

 

HTMLChevron Corp v. Yaiguaje: SCC Decision Highlights Increased Litigation Risk for Canadian Companies for Misdeeds of their Foreign Affiliates
Neil Finkelstein, Brandon Kain, Marc-André Russell, Dharshini Sinnadurai, Shea T. Small; McCarthy Tetrault LLP;
Legal Alert/Article
September 10, 2015, previously published on September 9, 2015
The Supreme Court of Canada’s most recent decision in Chevron Corp. v. Yaiguaje has significantly increased the litigation risk for companies with assets in Canada from plaintiffs seeking to enforce foreign judgments obtained against the foreign affiliates of such companies. The SCC decision...

 

HTMLAccredited Investor Exemption for Certain Derivatives Extended by Quebec AMF
Candace Pallone, Sonia J. Struthers; McCarthy Tetrault LLP;
Legal Alert/Article
September 1, 2015, previously published on August 31, 2015
The Quebec financial services regulator, the Autorité des marchés financiers (“AMF”), extended the accredited investor exemption for certain derivatives until June 5, 2016. AMF general decision no. 2015-PDG-0132 (“Extension Decision”) issued on August 26, 2015,...

 

HTMLFAPI And Offshore Captive Insurance Arrangements
Angelo Discepola; McCarthy Tetrault LLP;
Legal Alert/Article
August 20, 2015, previously published on July 28, 2015
Paragraph 95(2)(a.2) of the Income Tax Act (Canada)[1] was introduced as a measure to restrict the tax benefit associated with transferring income from the insurance of a risk in respect of a person resident in Canada, property situated in Canada or a business carried on in Canada (each a Canadian...

 

HTMLCanada Seeking Consultation on Guidance and Reporting Requirements Under the Extractive Sector Transparency Measures Act
John W. Boscariol, Robert A. Glasgow, Brandon Mattalo; McCarthy Tetrault LLP;
Legal Alert/Article
August 20, 2015, previously published on August 19, 2015
Natural Resources Canada (“NRCan”) recently released draft guidance and specifications for reporting payments to governments and government officials under the Extractive Sector Transparency Measures Act (“ESTMA”). Mining and oil and gas companies should be carefully...

 


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