The February 2012 edition of The Bottom Line (LexisNexis) quotes Dale & Lessmann LLP's Patrick Westaway concerning his views on the recent Supreme Court of Canada decision in Copthorne Holdings Ltd. v. Canada, and its implications for tax planning. Mr. Westaway's...
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The Life and Times of Canada’s ULC
Tue, 2012-01-24
The Origin ...
The unlimited liability company is an archaic form of corporation tracing its origins back to the United Kingdom’s Companies Act of 1862. In these early years of the Corporation, limited liability required more than mere incorporation. It required a Royal Charter. And so, ULCs were...
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Change of Control Notices Under Subsection 15.6(b)(iii) of the Ontario Power Authority's Feed-in (FIT) Contract: New Requirements for Meeting the Economic Interest Test
Mon, 2012-01-23
Section 15.6 of the Ontario Power Authority’s (OPA) FIT Contract deals with changes of control. As a general rule, the OPA must provide its prior written consent to any change of control that occurs before the project achieves commercial operation. Subsection 15.6(b)(iii) of the OPA's FIT...
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Online Behavioural Advertising
Fri, 2012-01-20
With the holidays behind us, businesses are particularly interested in their consumers’ online shopping and browsing behaviours so that future advertising can be appropriately tailored for and targeted to them. The tracking of this type of activity is known as “online behavioural advertising...
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