Related briefings

Latest Briefings

Voluntary disclosures program update – The new normal

The Canada Revenue Agency voluntary disclosures program (VDP) has been around for decades. While the VDP has changed periodically, perhaps the most significant change occurred when the new Information Circular IC00-1R6, initially published on December 15, 2017, became effective on 1 March 2018.

Section 160 liability – Damis Properties Inc. v. The Queen

In Damis Properties Inc. v. The Queen, the Tax Court of Canada (TCC) found subsection 160(1) of the Income Tax Act inapplicable because the appellants and their former subsidiaries were dealing at arm’s length at the time of the transfer of the subject property. The TCC further concluded that, even if subsection 160(1) applied, the liability of the appellants under paragraph 160(1)(e) was nil because they gave fair market value consideration.

Private wealth – the potential for impact

“It is good to have money and the things money can buy, but its good too to check up once in a while and make sure you haven’t lost the things money can’t buy.” – George Lorimer

Nitrate neutrality

Developments on hold, trips to the High Court, nutrient credit schemes… Ever since a European Court of Justice ruling in November 2018, being nitrate neutral has caused headaches and blockages for developers and planners.

Bermuda: Three-day registration for special purpose insurers issuing bonds

Bermuda has always provided an efficient process for insurance submissions of all classes, with applications being approved in under two weeks. On 20 August 2021, the Bermuda Monetary Authority issued a notice announcing that enhancements have been made to allow further streamlining of the registration process for Restricted Special Purpose Insurers (“R-SPI”). Now, the licensing and registration processes of R-SPI registrants whose business model is to issue bonds (e.g. catastrophe bonds and mortgage bonds) will be consolidated and registrants can be fully registered within three business days.

Recommended

Hong Kong

As unrest shakes Hong Kong, lawyers keep on moving

Despite having endured a long period of disruption caused by the pro-democracy protests in 2019, Hong Kong has remained the largest legal recruitment market in Asia, The Lawyer Asia Pacific 100 2020 report reveals. This year’s Asia Pacific 100 report, which came out on Monday, shows that 33 per cent of the Top 30 global […]

Hot 100 career quiz: Clifford Chance’s Marianne Toghill

Name: Marianne Toghill Firm: Clifford Chance Role: Head of UK real estate construction Trained at: Clifford Chance Year qualified: 1995 Read her Hot 100 profile What’s your most vivid memory from being a trainee? I remember on pretty much my first day in the firm having 15 minutes to write a presentation on a non-legal […]

Osborne Clarke and Bird & Bird bring back staff from furlough

Firms including Osborne Clarke and Bird & Bird have brought back a group of furloughed fee-earners and business services staff. At Osborne Clarke, 6 out of the 28 fee-earners on the UK Government scheme are now out of the programme, while 22 non fee-earners are also back out of a total of 88. In April, […]

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