Rectification is not Equity’s Version of a “Mulligan” – Words to Heed After Fairmont and Coutu
Half-Loaf Fully Baked?
More from this issue
Solicitor-Client Privilege: It is Just That Important!
The “Delaware – Canco Straddle” for Canadian Tech Start-Ups
Planning To Sell Goodwill – Tax Implications of the 2016 Federal Budget
The Panama Papers: Taxpayer Alert
New Income Tax Folio – S6-F1-C1: Residence of a Trust or Estate
What’s Happening at Miller Thomson
Administrative Changes to Canada Revenue Agency’s Voluntary Disclosure Program
Surplus Stripping Limits Clarified
Rectification: Current Developments Regarding This Useful Judicial Remedy
“Half-loaf” Gone Wrong: Gervais, G. et al. v. The Queen (“Gervais”).
Current Changes to Testamentary Trusts and Continuing Advantages
Canadian Federal Court of Appeal Finds Anti-Avoidance Rule Applicable to Foreign Affiliates Has Limited Scope
OECD Base Erosion and Profit Shifting (“BEPS”) Action Plan: Action 1 – Addressing Tax Challenges of Digital Economy