The Foreign Account Tax Compliance Act, or FATCA, has been an integral part of Canada’s tax system for over a year. Originally legislated under U.S. law, FATCA allowed the Internal Revenue Service (“IRS”) to obtain information from financial institutions about the financial accounts of U.S. citizens (…)
On January 15, the Toronto Stock Exchange (the “Exchange”) published proposed amendments to the Toronto Stock Exchange Company Manual (the “Manual”). More specifically, a completely new section will be added to the Manual (Part XI) for determining the minimum listing requirements to be met by (…)
Last December, the Federal Court of Canada overturned a decision of the Commissioner of Patents to refuse a patent claiming a fixed dosage regimen for the drug Humira® (Adalimunab) used in rheumatoid arthritis. The Court’s decision 1 is found here: 2014 FC 1251. This Court decision was an appeal of (…)
Whereas Canadian businesses have barely recovered from the first phase of Canada’s anti-spam legislation (CASL), which aims primarily to regulate the sending of unsolicited commercial electronic messages, a new series of requirements applicable to the unauthorized installation of computer programs (…)
Children are precious, and their health, safety and well-being are at the very heart of childcare providers’ responsibilities. Several actors work with or alongside children on a daily or occasional basis in order to provide them care and education. In selecting people who work with children, (…)
On February 19, 2015, the Court of Appeal of Quebec1 overturned a judgment rendered by the Superior Court2, on July 12, 2013, which granted the defendants’ motion to dismiss. Essentially, the Court had to determine whether coverage under a builder’s risk insurance policy extends to damage caused by (…)
Following the key judgments in Farber1 and Cabiakman2, the Potter3 judgment rendered on March 6, 2015 by the Supreme Court of Canada (the “Court”) emerges as another indispensable judgment in employment law. In this judgment, the Court decided that the administrative suspension with pay of an (…)
SUMMARY The sale of a business Getting ready to sell your business : Environmental issues The sale of a business Valérie Boucher and Catherine Méthot During its existence, a business can be subject to one or more sales, both through the sale of its shares or its assets. Although each (…)
The Court of Québec has recently examined the application of the Charter of the French Language (the “Charter”) in the case of Boulangerie Maxie’s 1. This decision provides clarification as to what constitutes a “markedly predominant” use of the French language in advertising and public signs. The (…)
On January 22, 2015, the Federal Court of Appeal rendered an extremely important decision,1 unanimously holding that dismissal on a without cause basis does not necessarily constitute “unjust dismissal” under the Canada Labour Code (the “Code”).2 With its decision in Wilson v. Atomic Energy of (…)
On March 1st, 2015, the federal Minister of Finance, Joe Oliver, and the federal Minister of Natural Resources, Greg Rickford, announced important new measures to support Canada’s mining industry in a speech at the Prospectors and Developers Association of Canada (PDAC) 2015 Convention. The (…)
SOMMAIRE US Parent corporations sending employees into Canada to subsidiaries – General tax issues and remedy Business trips to Canada: Business visitor status or work permit? US Parent corporations sending employees into Canada to subsidiaries – General tax issues and remedy Emmanuel Sala, (…)
On February 26, 2015, the Supreme Court of Canada dismissed Dr. Gilbert Liu's application for leave to appeal a Court of Appeal decision concerning the time limit for handling complaints from users of health institutions. In a unanimous decision rendered September 4, 2014, the Court of Appeal (…)