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

Post Office

Womble Bond Dickinson’s bid to recuse Post Office judge fails

Womble Bond Dickinson has failed in its attempt to recuse the judge overseeing a lawsuit brought against the firm’s client The Post Office. The Lawyer reported last month that Womble Bond Dickinson had applied to recuse Justice Peter Fraser, on the basis that the first ruling suggested he had formed an opinion on matters which […]

Post Office

Judge berates Post Office for “oppressive” behaviour in group action claim

The Post Office, represented by Womble Bond Dickinson, has lost a landmark ruling in the first of four cases related to alleged electronic failures at the company that resulted in postmaster job losses and convictions for false accounting. In the first significant judgment concerning the contractual relationship between the Post Office and its agents, Justice […]

Post Office

Post Office begins search for new legal panel

The Post Office has set out its stall for a new legal panel, adding that it plans to reduce its existing legal offering to seven firms. In a previous interview with The Lawyer, the Post Office’s legal director Ben Foat revealed that the company had an extensive roster of firms, including CMS Cameron McKenna and Womble Bond […]

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