Today
Today

Defining moments: When is a company no longer considered public?

  • March 18, 2019

The Income Tax Act says a corporation is public for tax purposes when its shares are listed on a designated stock exchange. Seems simple enough, right? But in fact, this definition can be problematic in a merger and acquisition context, where public companies elect to “go private.”

Bonds of duty: Clarification needed to say who pays and when under IRPA

  • January 28, 2019

A promise might be a good enough security for the London Stock Exchange, whose motto is “my word is my bond,” but the Canada Border Services Agency requires a bit more from those who pay a deposit or post a guarantee to ensure compliance with conditions imposed on a person entering Canada under the Immigration and Refugee Protection Act.

Rethinking reimbursements for reproductive donors and surrogates

  • January 28, 2019

Put five pregnant women in a room and chances are that each of the five will report a different experience with her pregnancy. Put one woman who’s had multiple pregnancies in a room and chances are she’ll tell you that each pregnancy was different from the other in ways large or small.

Suggestions for improving CASL? We have a few…

  • January 22, 2019

You don’t have to ask us twice: invited by Innovation, Science and Economic Development Canada to suggest improvements to Canada’s Anti-Spam Legislation, several CBA Sections were happy to weigh in.

Victim fine surcharge regime unconstitutional

  • January 22, 2019

The Supreme Court of Canada dealt a decisive blow to victim fine surcharges in December, ruling in R v Boudreault that the current surcharge regime is unconstitutional and amounted to “cruel and unusual punishment” of impecunious offenders.

Public Works suspension policy needs more consultation

  • January 22, 2019

The CBA’s Anti-Corruption Team has 18 recommendations to make on the federal government’s draft revised Ineligibility and Suspension Policy for public works contractors. But its first comment may be its most important: that a one-month consultation period didn’t give stakeholders nearly enough time to study and comment on the policy, which is set to be finalized in early 2019.