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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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Warning For Businesses: Companies Can be Liable for Tort of Bribery Even if They Did Not Intend to Pay or Receive a Bribe

Businesses with a duty to provide impartial advice must take steps to ensure the payments they make or receive are not later interpreted as bribes.

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Apr 12, 2024
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Storm Clouds Looming: The Impact of Competition Act Changes on Leasing

The Affordable Housing and Groceries Act (Bill C-56) recently introduced changes to the Competition Act (Canada) which will govern all landlord and tenant leases and other agreements, not just those of grocery stores

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Tuesday, April 30, 2024
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Sidestepping Contracts: The Expansion of Environmental Liability Where The Contractor Is Not Paid

B.C. Court’s decision in Cordy Environmental Inc v Obsidian Energy Ltd opens the door for contractors to sue former owners/operators of contaminated sites.

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Apr 12, 2024
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Amendments to Ontario’s Conservation Authorities Act: Effective April 1, 2024

On April 1, 2024, significant amendments to the Conservation Authorities Act came into effect.

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Apr 10, 2024
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Foreign Investment in the EV Battery Market: Regulatory Framework in North America and Canada’s Strategic Edge

Explore Canada & U.S. electric vehicle battery market growth, incentives, and foreign investment regulations. Strategic insights for Indo-Pacific companies.

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Apr 10, 2024