Tax Law

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News & Analysis as of May 18, 2013

Federal Budget, Economic Action Plan 2013

by Colleen Cebuliak | Dentons on 3/25/2013

On March 21, 2013, the Minister of Finance tabled the 2013 federal budget, Economic Action Plan 2013. There are announced changes which will be of particular interest to the mining sector....more

"SEC Filing Illustrates Recent REIT Trend: Holding and Financing Renewable Energy Assets"

by Lance Brasher, Martin Klepper, David Levy, Sean Shimamoto | Skadden, Arps, Slate, Meagher & Flom LLP on 2/22/2013

Sponsors and investors have been paying much attention to the potential use of real estate investment trust (REIT) structures to hold and finance renewable energy assets in a tax-efficient way. A recent SEC filing by Hannon...more

Mining E-Review: September 2012 - Introduction

by Osler, Hoskin & Harcourt LLP on 9/13/2012

Introduction - This edition of the Osler Mining Review contains the following articles: (i) a discussion of a recent Canadian Securities Administrators’ notice concerning the use of preliminary economic assessments; (ii)...more

No-Action Relief Excludes Tax Blocker Entity from Definition of Investment Company

by Morrison & Foerster LLP on 9/13/2012

On August 30, 2012, the SEC’s Division of Investment Management said that it would not recommend enforcement action if an oil and natural gas company implementing an alternative capital structure did not register as an...more

IRS Defends Discretion to Withhold Section 1256 Exchange Designation for ISOs

by McDermott Will & Emery on 7/7/2011

The IRS defended its decision not to designate independent system operators as qualified board or exchange (QBE) principally on the grounds that, as a matter of law, it is not required to designate any exchanges as QBEs under...more

RegLINC - May 2010

by McAfee & Taft on 5/19/2010

INSIDE THIS ISSUE: *Proposed 2011 budget eliminates fossil fuel tax incentives - 2 *PHMSA final rule — HazMat security regulation - 2 *Oil spill prevention, control, and countermeasure - 3 *Federal Motor Carrier Safety...more