Rationale behind draft mergers timing document unclear

  • November 18, 2019

The draft Model Mergers Timing Agreement sent out for consultations earlier this year by the Competition Bureau, appears to be a solution in search of a problem -- or a solution that will create its own problems, adding unnecessary delays and costs to merger reviews.

Q&A: Transfers of personal information - where are we now under PIPEDA?

  • October 28, 2019
  • Timothy M. Banks

The CBA’s Privacy and Access Law Section recently commented on consultations by the Office of the Privacy Commissioner regarding transfers of personal information. Following the consultation process, the OPC decided not to proceed with planned changes. Timothy Banks, Vice-Chair of the Section, discusses the impact of that decision.

HWTs, ELHTs and the ITA

  • August 29, 2019

The CBA’s Pensions and Benefits Law Section is generally supportive of proposals from Finance Canada to convert health and welfare trusts to employee life and health trusts, and to amend some existing ELHT rules under the Income Tax Act.

Technicalities: Commenting on proposed changes to tax law

  • July 02, 2019

Canada’s foreign affiliate dumping rules were first introduced in 2012, designed to prevent foreign enterprises from “dumping” foreign affiliates into their Canadian subsidiaries in a way that would erode the Canadian tax base.