Le 4 août 2023, le ministère des Finances du Canada (le « ministère des Finances ») a publié des propositions législatives ainsi que des notes explicatives (les « propositions législatives d’août ») à l’égard de divers...more
On August 4, 2023, the Department of Finance Canada (Finance) released draft legislation and explanatory notes (August Legislation) in respect of various green-energy tax incentives. The August Legislation includes draft...more
Au cours des dernières années, le ministère des Finances du Canada (le « ministère des Finances ») a proposé un ensemble d’incitatifs fiscaux en matière d’énergie verte visant à encourager aussi bien le développement de...more
Over the past few years, the Department of Finance Canada (Finance) has proposed a cluster of green-energy tax incentives aimed at encouraging both the development of Canada’s green economy and the reduction of Canada’s...more
Due to the current economic downturn, many corporations (Borrowers) may find themselves in financial difficulty and need to refinance their existing debt obligations with creditors (Lenders). Such Borrowers may be able to...more
A drafting mistake in an agreement can result in significant and unintended tax consequences. In the recent case of Baytex Energy Ltd. v. Canada (Attorney General) (Baytex), the Court of Queen’s Bench of Alberta (Court)...more
11/3/2015
/ Canada ,
Corporate Taxes ,
Evidence ,
Income Tax Act ,
Income Taxes ,
Intent of the Parties ,
Mistake ,
NPI Agreement ,
Offsets ,
Oil & Gas ,
Rectification ,
Rescission ,
Trusts ,
Written Agreements