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Goodbye CDOR, Hello CORRA: CDOR’s Final Month and CORRA Loan Trends

Jun 11, 2024

CDOR will cease being published after June 28, 2024; CORRA is now used in credit agreements with certain trends developing in its use.

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Far from being FARA – Canada’s Proposed Foreign Influence Transparency Registry Law Leaves the Details for Another Day

Jun 5, 2024

Canada's proposed foreign agent registry doesn't mirror the problematic aspects of FARA, but many details are left to future regulations and guidance.

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Legal Risk Assessments – An Essential Risk Management Tool

May 9, 2024

The best way to address the legal issues that arise in any business is to focus on their identification and resolution before they become legal problems.

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Budget 2024: Legislative Changes of Note for Investment Funds

Apr 19, 2024

In Budget 2024, the Government acknowledges that the restrictions placed on the property that may be held by registered plans have become unduly complex.

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Budget 2024: Clean Energy Incentives and Resource Sector Measures

Apr 19, 2024

Budget 2024 prioritizes Canada’s transition to a net-zero economy and contains several measures aimed at facilitating that ongoing transition.

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Budget 2024: Synthetic Equity Arrangement Restrictions Tightened

Apr 19, 2024

Budget 2024 proposes to tighten the “synthetic equity arrangement” anti-avoidance rule by eliminating the no “tax-indifferent investor” exception.

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Budget 2024: Increases in the Taxation of Capital Gains

Apr 19, 2024

Budget 2024 proposes to significantly change how capital gains are taxed under the Income Tax Act (Canada).

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Budget 2024: Expanded Relief for Non-Resident Service Providers

Apr 19, 2024

Budget 2024 will expand the circumstances under which relief may be granted from withholdings on payments made to non-residents that render services in Canada.

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Budget 2024: Government Audit Powers to be Significantly Enhanced

Apr 19, 2024

The Government has proposed to significantly expand the audit powers of the CRA and heighten the consequences of not complying with requests made by the CRA.