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HTMLRules Requiring Disclosure of Participation of Women on Boards and in Senior Management coming into force December 31, 2014
Myreille Gilbert, Jonathan R. Grant, Wendi A. Locke, Genevieve Pinto, Sonia J. Struthers; McCarthy Tétrault LLP;
Legal Alert/Article
October 22, 2014, previously published on October 16, 2014
The Canadian Securities Administrators (CSA) published October 15, 2014 in final form amendments to the governance disclosure rules contained in National Instrument 58-101 - Disclosure of Corporate Governance Practices (Amendments) that will require public companies which are reporting issuers in...

 

HTMLEarly Warning Reporting Threshold Remains at 10% While Other Changes to Enhance Transparency Will Be Implemented
McCarthy Tetrault LLP;
Legal Alert/Article
October 22, 2014, previously published on October 15, 2014
On October 10, 2014, the Canadian Securities Administrators (CSA) provided an update on the status of proposed amendments to Canada’s early warning reporting (EWR) system first published in March 2013. After extensive public consultation, the CSA announced that they will proceed with the...

 

HTMLFourth Protocol to Canada-UK Treaty Eliminates Withholding Tax on Arm’s Length Interest, but Preserves Tax Exemption for Gains on Disposition of Shares and Interests Deriving Value from Canadian Real Property
Elaine Buzzell, Nigel P.J. Johnston; McCarthy Tétrault LLP;
Legal Alert/Article
October 22, 2014, previously published on October 15, 2014
On July 21, 2014, the governments of Canada and the United Kingdom signed the fourth protocol (Protocol) amending the Convention between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of...

 

HTMLBEPS 2014 Deliverables - OECD Releases First Set of Recommendations
TJ Kang, Brian O'Neill; McCarthy Tétrault LLP;
Legal Alert/Article
October 22, 2014, previously published on October 15, 2014
Canada and other members of the Organisation for Economic Co-operation and Development (OECD) and the G-20 are engaged in a project to address “base erosion and profit shifting” (BEPS) strategies used by multinational enterprises (MNEs) and are working to achieve the goals set out in...

 

HTMLCanadian Back-to-Back Loan Proposals
Nigel P.J. Johnston, Gabrielle M.R. Richards; McCarthy Tétrault LLP;
Legal Alert/Article
October 22, 2014, previously published on October 15, 2014
The 2014 federal budget included measures (Budget Measures) intended to eliminate the use of back-to-back loans to avoid the thin capitalization rules and/or withholding tax on interest paid to non-arm’s length non-residents so as to protect the Canadian tax base from erosion by limiting the...

 

HTMLLien Out: Arbitrary Protection for Pre-Construction Consultants
Aidan Cameron; McCarthy Tétrault LLP;
Legal Alert/Article
October 15, 2014, previously published on October 6, 2014
Those who claim a builders lien must comply strictly with the requirements of the Builders Lien Act, and owners (or at least their counsel) are frequently on the lookout for liens that can be extinguished for a failure to satisfy such requirements. The recent BC Supreme Court decision in Stanley...

 

HTMLThe National Energy Board Saga between Trans Mountain and Burnaby Continues...
Paul R. Cassidy, Kimberly J. Howard, Gordon M. Nettleton, Monika A. Sawicka; McCarthy Tétrault LLP;
Legal Alert/Article
October 15, 2014, previously published on October 10, 2014
On October 9, 2014, the National Energy Board (the “NEB”) heard oral argument for a motion by Trans Mountain Pipeline ULC (“Trans Mountain”) seeking an order pursuant to sections 12, 13, and 73(a) of the National Energy Board Act (the “Act”). Submissions were...

 

HTMLComply With the AODA or Pay the Piper
Benjamin T. Aberant; McCarthy Tétrault LLP;
Legal Alert/Article
October 15, 2014, previously published on October 7, 2014
The Accessibility for Ontarians with Disabilities Act, 2005 (the “AODA”) is an Ontario law whose purpose is to develop, implement and enforce accessibility standards in order to achieve accessibility for Ontarians with disabilities by 2021. Since January 1, 2012 Ontario employers with...

 

HTMLMinistry of Labour Goes After Unpaid Internships
Daniel Pugen; McCarthy Tétrault LLP;
Legal Alert/Article
October 15, 2014, previously published on September 30, 2014
Lately, unpaid interns have been on the Ministry of Labour’s radar. In June 2013 a policy statement was published which reminded employers that most unpaid internships run afoul of the Employment Standards Act, 2000 (“ESA”). I wrote about this policy statement in a previous post.

 

HTMLHow Not To Fill A Labour Shortage
Christopher McHardy; McCarthy Tétrault LLP;
Legal Alert/Article
October 15, 2014, previously published on October 9, 2014
Since we last posted about the Temporary Foreign Worker Program (“TWFP”), the federal government has, in the face of political pressure, introduced significant changes to the program. Employers now face greater challenges and cost in addressing labour shortages through the use of...

 


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