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.

In summary, trials preferred to hearings

  • December 12, 2018

Bill C-77, which is currently before Parliament, would bring a “fundamental change” to the military justice system by amending the National Defence Act and related legislation to change the system of summary trials, creating a non-penal, non-criminal process for dealing with minor service infractions by military personnel.

Best interests of the child primary concern in Divorce Act changes

  • December 12, 2018

There’s much to applaud in Bill C-78, which amends the Divorce Act and other related legislation: the increased use of plain language, for example, along with proposals to replace the terms “custody and access” with concepts related to parenting; adopt a list of relevant factors in the determination of a child’s best interests; and encourage use of alternative dispute resolution processes, among others.