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Canada Fair Market Value

Stikeman Elliott LLP

Enhanced GST/HST Rebate for Purpose-Built Rental Housing: Latest Developments

Stikeman Elliott LLP on

Incentivizing construction of new rental homes is a key policy priority for Canadian governments. As discussed in an earlier post, the federal Department of Finance issued a news release on September 14, 2023 relating to...more

Dickinson Wright

When Development Deals Go Wrong, Damages Come in the Form of Land Value, Not Lost Profits

Dickinson Wright on

This column was originally published on RENX.ca. When a deal to buy and sell land for development goes awry, an innocent purchaser can sue for the damages suffered....more

Blake, Cassels & Graydon LLP

Yukon Court of Appeal Returns Principles of Fair Value to Public M&A Transactions

In its recent decision in Carlock v. ExxonMobile Canada Holdings ULC, 2020 YKCA 4, the Yukon Court of Appeal (Court of Appeal) overturned an order that set the fair value of shares held by dissident shareholders at a 43 per...more

Dorsey & Whitney LLP

Trump Administration Allows Lawsuits Against Persons Who Have Used Assets Confiscated by the Cuban Government, Imposes More...

Dorsey & Whitney LLP on

On April 17, 2019, the Trump Administration announced that it would now allow plaintiffs to file U.S. federal court cases against individuals and companies that use private property expropriated by the Cuban government after...more

Bennett Jones LLP

Court Confirms Right to Claim Interim Payment in Exercise of Dissent Rights

Bennett Jones LLP on

The Alberta Court of Appeal has confirmed that dissenting shareholders to a plan of arrangement may receive an interim payment for their shares while fair value of those shares is being determined by the courts. In Brookdale...more

Dickinson Wright

Trump Administration Issues ‘Opening Salvo’ in Canada-US Trade Dispute: Department of Commerce Imposes Major Duties on Canadian...

Dickinson Wright on

On April 24, 2017, the U.S. Department of Commerce (DOC) announced preliminary countervailing duties (CVDs) on Canadian lumber imports. Among the investigation respondents, West Fraser received the highest rate of 24.12%,...more

Blake, Cassels & Graydon LLP

Quebec Budget Presents Significant Proposals for Duties on Transfers of Immovable Properties

On March 17, 2016, Quebec’s Minister of Finance unveiled the 2016-2017 provincial budget (Budget) in which significant proposals to the system of duties on transfers of immovable properties were announced. This bulletin...more

Dickinson Wright

Canadian Bankruptcy Considerations in Factoring Transactions

Dickinson Wright on

Factoring transactions, in which a buyer purchases outright or acquires an interest in a seller’s accounts receivable, are becoming increasingly common. Initially, the buyer must determine whether the transaction is to be...more

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