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Case Comment: The Queen v. Toronto Refiners and Smelters Limited – Eligible Capital Amount: The Mirror Image Test

July 2003 Canadian Tax Journal (2003) Vol. 51, No. 2, p. 937 < 1 read

The Queen v. Toronto Refiners and Smelters Limited considered the meaning of “eligible capital amount” for the purposes of subsection 14(5) of the Income Tax Act.

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Understanding Contaminated Sites: A Primer for Effective Environmental Management

Join McMillan on Thursday, September 26th for a webinar on the key aspects of contaminated site management in the Canadian environmental law landscape.

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Thursday, September 26, 2024
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September 2024 Update: New Fees for Real Estate Developers

As of September 1, 2024 real estate developers face new fees for filing disclosure statements, amending disclosure statements and applying for exemptions.

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R v Greater Sudbury: Courts Consider Level of Knowledge, Skill, Expertise, and Control in Assessing Due Diligence of “Employers” under OHSA

The Court’s assessment of Sudbury’s due diligence now provides practical guidance to project owners respecting their obligations as “employers” under the OHSA.

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The Top 5 things you probably are not doing (but should be doing) to comply with Canadian Privacy Laws: ISSUE #3: Managing Vendors

Under Canadian privacy laws, organizations that transfer personal information to a third party vendor for processing remain responsible for its protection.

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Sep 3, 2024