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McMillan LLP
The Government of Ontario has proposed important changes to the Ontario Business Corporations Act (the "OBCA") that will make Ontario a more welcoming jurisdiction for non-Canadian ...
Borden Ladner Gervais LLP
On Oct. 6, 2020, the Ontario government tabled Bill 213, the Better for People, Smarter for Business Act, 2020, which proposes two notable changes to the Business Corporations Act (Ontario) (OBCA):
Gowling WLG
Mandel was a failed attempt to seek relief from the adverse tax consequences of a reorganization. Viewed from a high level, the two applicants (Mandel and Pike) structured their holdings through family trusts
Cassels
On October 6, 2020, the Government of Ontario introduced Bill 213, Better for People, Smarter for Business Act, 2020 (Bill). If passed, the Bill will amend the Ontario Business Corporations Act (OBCA)
Goodmans LLP
Private investment in public equity (PIPE) transactions have become increasingly common in Canada recently, a trend that has accelerated due to the impact of COVID-19 on financial markets and cash flow.
Borden Ladner Gervais LLP
On Oct. 1, 2020 the Ontario government passed O. Reg. 542/20 – Extension to temporary suspension period (Regulation 542), made under the Business Corporations Act (Ontario) (the OBCA).
Norton Rose Fulbright Canada LLP
In iAnthus Capital Holdings, Inc.(Re), Gomery J. of the Supreme Court of British Columbia, approved an amended plan of arrangement (the Amended Plan) ...
McInnes Cooper
Without proper planning, your wishes may go unfulfilled, your estate will likely pay more, and ultimately, your beneficiaries get less.
Stikeman Elliott LLP
Les modifications à la Règle 48‑501 de la CVMO auraient pour effet de supprimer des interdictions considérées comme redondantes compte tenu des restrictions existantes...
Aird & Berlis LLP
From a capital markets perspective, 2020 has been defined by some as "The Year of the SPAC."1 A special purpose acquisition company ("SPAC")
Torys LLP
Against the backdrop of heightened M&A activity in the financial services, industry practices are evolving to address potential conflicts of interest for the investment banks advising...
Gowling WLG
Most notably, the changes allow real estate professionals to structure their business using a Personal Real Estate Corporation
Torys LLP
L'Arrangement de Nemaska Lithium Inc. est la première ordonnance de dévolution inversée (ODI) accordée en vertu de la Loi sur les arrangements avec les créanciers
Torys LLP
The Arrangement of Nemaska Lithium Inc. is the first reverse vesting order (RVO) to be granted under the Companies' Creditors Arrangement Act (CCAA) after a contested hearing.
Rotfleisch & Samulovitch P.C.
Under Part XVI of the Business Corporations Act, a winding-up involves a corporation's assets being sold or distributed, its debts and liabilities being settled and its shares being cancelled.
Rotfleisch & Samulovitch P.C.
The CRA assessed the applicants on the basis that they received a taxable benefit when they were issued controlling shares in each ChildCo.
Clark Wilson LLP
In the recent decision of Canex Investment Corporation v. 0799701 B.C. Ltd., 2020 BCCA 231, The British Columbia Court of Appeal signaled an expansion of the circumstances.
Rotfleisch & Samulovitch P.C.
Under Part XVI of the Business Corporations Act (Ontario), a winding-up involves a corporation's assets being sold or distributed, its debts and liabilities being settled and its shares being cancelled.
Rotfleisch & Samulovitch P.C.
The applicants, Mr. Mandel and Ms. Pike, were assessed by the Canada Revenue Agency as having received shareholder benefits under subsection 15(1) of the Income Tax Act amounting to approximately $15 million each in 2019.
Minden Gross LLP
Schedule 1 to the Bill contains the proposed amendments to the OBCA. T
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