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Analysis

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Wednesday, September 18, 2019 @ 9:29 AM

Show me the money: Cautionary M&A tales money_bags_sm

Over the past 30 years, I have advised on hundreds of private company mergers and acquisitions (M&A) transactions across British Columbia. Having managed so many transactions over so many years, one begins to see patterns of purchaser and vendor behaviour ... [read more]

Wednesday, September 18, 2019 @ 9:13 AM

Timing liability under subsection 160(1) in Eyeball Networks case Clock and calendar

In Eyeball Networks Inc. v. Canada 2019 TCC 150, the Tax Court of Canada alerted tax planners to the pitfalls of issuing and cancelling a promissory note with nominal value in the context of a tax-neutral rollover under s. 85 of the Income Tax Act. This two-part series analyzes the Tax Court’s decision and its implications for tax practitioners. ... [read more]

Wednesday, September 18, 2019 @ 8:39 AM

Restrictive U.S. immigration good for Canada tech sector canada_tech_sm

Canada’s tech sector is experiencing a boom — and some of that may be attributable to the current immigration policies of the United States. While talented individuals are happy to go to the U.S. to obtain their advanced education in technology-related fields, many are choosing to leave after obtaining their degree, or being driven out due to restrictive U.S. employment authorization options for tech workers. ... [read more]

Tuesday, September 17, 2019 @ 1:48 PM

How Canada should deal with obscene trademarks swearword symbols

Over the summer of 2019, the Supreme Court of the United States (SCOTUS) in Iancu v. Brunetti 139 S. Ct. 2294 struck down the Lanham Act’s prohibition on “immoral” or “scandalous” trademarks, on the basis that the provisions violate the First Amendment, which protects free speech. ... [read more]

Tuesday, September 17, 2019 @ 10:53 AM

Equitable fraud: Using it in court fraud_concept_sm

The case of Roach v. Todd 2018 ONSC 5289 is a good example of how the doctrine of equitable fraud may be employed. One of the issues that arose in that case was a gift made by an elderly father, Willie, to his daughter, Claudette, in the amount of $57,000, leaving only $2,961.31 in Willie’s bank account (the impugned gift). While this case turned in large measure on undue influence and Willie’s apparent lack of capacity to make the impugned gift, the doctrine of equitable fraud would also likely apply. ... [read more]

Tuesday, September 17, 2019 @ 9:32 AM

New legislative changes to federal support enforcement laws Lawyer writing and court pillars

Through their enforcement efforts, federal, provincial and territorial governments disburse about $2 billion annually to Canadian families to satisfy outstanding support debts. At the federal level, it is estimated that approximately $185 million in support payments was garnisheed in 2017 and 2018 under the Family Orders and Agreements Enforcement Assistance Act. ... [read more]

Monday, September 16, 2019 @ 2:21 PM

Why cannabis users still head for black market Handstradingpot

Canada is known for its divergent treatment in legalizing marijuana. It is known for a fact that cannabis was banned in the country from 1923 until the legislation was amended and cannabis was made legal for medicinal purposes on July 30, 2001. CBD is now accessible for both medical and recreational purposes under the conditions outlined in the conditions and regulations provided by Canadian federal law. ... [read more]

Monday, September 16, 2019 @ 9:46 AM

Ride share or ride scare? Uber car driving

Uber hit the market first and Lyft followed shortly thereafter. Technology enabled individuals to conveniently obtain transportation services with real time information and a cashless system. Polite drivers in clean vehicles, combined with the ease of technology used by Uber and Lyft, gained swift traction with the public. However, it hasn’t been happily ever after for these companies. ... [read more]

Monday, September 16, 2019 @ 9:07 AM

Art as loan collateral: The Canadian landscape art_collection_sm

This is the second in a series on utilizing your existing art collection as collateral. ... [read more]

Friday, September 13, 2019 @ 12:10 PM

Coastal GasLink pipeline project outside National Energy Board jurisdiction mapofb.c..jpg

The National Energy Board (NEB) has refused to assert jurisdiction over the Coastal GasLink pipeline project (CGL Pipeline), providing important clarity for the largest energy project in Canadian history and upholding the rule of law in Canada. ... [read more]