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HTMLRectification is About Intention - Not Interpretation
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 29, 2015, previously published on January 20, 2015
The Ontario Superior Court of Justice recently granted rectification in a case in which the CRA and the taxpayer differed in their interpretation and effect of a particular document. In Kaleidescape Canada Inc et al v Computershare Trust Company of Canada et al, 2014 ONSC 4983, the Court was asked...

 

HTMLHalliburton’s Acquisition of Baker Hughes Likely to Receive Close Antitrust Scrutiny from Department of Justice
Dionne C. Lomax; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
Legal Alert/Article
January 28, 2015, previously published on November 19, 2014
On November 17, 2014, Halliburton Company (“Halliburton”) announced plans to acquire Baker Hughes, Inc. (“Baker Hughes”) for $34.6 billion. Halliburton and Baker Hughes are two of the world’s largest oilfield services companies, providing drilling, formation...

 

HTMLRegulatory Documents Can Be Contracts: The Wetlands Mitigation Bank Example
Jerry Stouck; Greenberg Traurig, LLP;
Legal Alert/Article
January 23, 2015, previously published on November 26, 2014
For the second time in a year, a wetlands mitigation bank “instrument” executed between a landowner and a federal agency has been held by a court to be a binding contract that could be enforced against the agency when it tried to alter the terms of the instrument to the detriment of the...

 

HTMLSupreme Court to Clarify the Liability of Canadian Corporations for Acts of their Foreign Affiliates
Alison J. Gray, Justin R. Lambert, David J. Wahl; Bennett Jones LLP;
Legal Alert/Article
January 23, 2015, previously published on December 11, 2014
The Supreme Court of Canada today heard argument in a case that will clarify whether a judgment obtained in a foreign country against a foreign corporate entity can be enforced in Canada against a Canadian affiliate of that foreign entity, even when the Canadian affiliate was not party to the...

 

HTMLDirectors Need to Meet High Standard to Avoid Liability
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 23, 2015, previously published on December 16, 2014
The Tax Court of Canada again confirmed that directors of corporations will have a high burden to meet to establish a due diligence defence and avoid liability for unremitted source deductions.

 

HTMLRescission: Another Remedy to Address Unintended Tax Consequences
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 23, 2015, previously published on January 6, 2015
While the equitable remedy of rectification is often sought as a means to address unintended tax consequences, rescission is also an available remedy in the appropriate cases. The British Columbia Supreme Court’s decision in Re 0741508 BC Ltd and 0768723 BC Ltd, 2014 BCSC 1791, is an example...

 

HTMLCourt Considers Unreasonably Withholding Consent under CAPL Operating Procedure in Precedent-Setting Decision
Laura M. Gill, Grant N. Stapon; Bennett Jones LLP;
Legal Alert/Article
January 23, 2015, previously published on December 15, 2014
In IFP Technologies (Canada) v Encana Midstream and Marketing, 2014 ABQB 470, the Court clarified for the first time the circumstances in which a party that waives its right of first refusal under Article 24 of the 1990 CAPL Operating Procedure may withhold its consent to a disposition of the...

 

HTMLAre You Done Yet? Compensation for Impacts of Public Works in Alberta
Gregory A. Liakopoulos, Daron K. Naffin, Cassia J. Prentice; Bennett Jones LLP;
Legal Alert/Article
January 20, 2015, previously published on August 26, 2014
During the recent resurfacing of Bow Trail there was a message posted on a pylon sign by an adjacent business owner that read “Bow Trail is not Rome. Please Complete” (see “Road Construction Delays Cause Headaches for Drivers, Businesses” on Global News). The business owners...

 

HTMLBC Supreme Court Stresses “Polluter Pays” in Awarding Damages for Remediation of Contaminated Site
David W. Bursey, Laura M. Gill, Michael P. Theroux; Bennett Jones LLP;
Legal Alert/Article
January 20, 2015, previously published on October 3, 2014
The BC Supreme Court recently clarified several principles under the Environmental Management Act relating to liability for remediation costs for contaminated sites. In JI Properties Inc v PPG Architectural Coatings Canada Inc, 2014 BCSC 1619, the Court ordered a former landowner, who was also the...

 

HTMLB.C. Surface Rights Board Reduces Rent Payable After Landowners Fail to Prove Loss
Laura M. Gill, Shawn M. Munro, Daron K. Naffin, Michael P. Theroux; Bennett Jones LLP;
Legal Alert/Article
January 20, 2015, previously published on September 24, 2014
In the recent decision of the B.C. Surface Rights Board in Encana Corporation v Perry Burl Piper and Leslie Lancelot Dowd, the Board awarded compensation to landowners less than the amount previously offered by the operator. In doing so, the Board adopted the principles for landowner compensation...

 


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