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Legislative Report – MLP Parity Act

What: The MLP Parity Act (the “Act”) is a bill currently before the U.S. Senate Committee on Finance seeking to expand Section 7704(d) of the Internal Revenue Code (which defines “qualifying income” for publicly traded...more

Private Fund Update - July 22, 2013

In this issue: - Last week in Congress - The President - The 113th Congress - Securities and Exchange Commission - Commodity Futures Trading Commission - Private Equity Growth Capital...more

Federal Budget, Economic Action Plan 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"

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

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

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

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

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

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