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Business Entities Statutory Interpretation Regulatory Authority

Blake, Cassels & Graydon LLP

Doctrine de l’exclusivité des compétences : La CSC statue qu’une loi du Québec est inapplicable aux entreprises fédérales

Dans l’affaire Opsis Services aéroportuaires inc. c. Québec (Procureur général) (l’« affaire Opsis »), la Cour suprême du Canada (la « CSC ») a statué que la doctrine de l’exclusivité des compétences demeure une composante...more

Akerman LLP - SALT Insights

What’s Next for the Evolution of Public Law 86-272?

For over 65 years, Public Law 86-272 has dictated a state’s ability to assert income tax on an out-of-state business. While the 1959 federal law predated the emergence of e-commerce and digital services and could not have...more

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