Insights

OSFI Publishes Draft of Revised Guideline for Minimum Capital Test for Federally Regulated Property and Casualty Insurance Companies

Aug 26, 2015

OSFI Publishes Draft of Revised Guideline for Minimum Capital Test For Federally Regulated Property and Casualty Insurance Companies

England Rugby to Players: Twitter arguments equal “battle you won’t win”

Aug 21, 2015

England Rugby to Players: Twitter arguments equal battle you wont win

Windfalls in the Tax Court

Aug 20, 2015

A former land developer in Henco Industries Limited v. The Queen successfully argued before the Tax Court that a $15.8 million payment from the Ontario government should be characterized as a non-taxable capital receipt and a separate payment of $650,000 from the Ontario government should be characterized as a non-taxable windfall.

2 Become 1: CSA Proposes Creation of Single Exempt Distribution Reporting Regime

Aug 20, 2015

2 Become 1: CSA Proposes Creation of Single Exempt Distribution Reporting Regime

Reading Between the Lines – How Employers Can Make Legitimate Changes While Respecting the Collective Agreement

Aug 20, 2015

Unionized employers mistakenly believe that they can’t make workplace changes. Careful reading of a collective agreement may show changes available to employers

Government can Impose Penalties on Large Businesses for Deficiently Reporting Recapture of Input Tax Credits (“ITCs”)

Aug 19, 2015

Generally, "large businesses" can recapture ITCs relating to the Ontario and Prince Edward Island portion of the HST payable re some property and services