The British Columbia government recently proposed to introduce the B.C. PST Rebate on Select Machinery and Equipment (Rebate), which allows incorporated businesses to apply for a 100 per cent rebate of PST paid between...more
Unless a long-term lease of an asset is registered in the Personal Property Registry (PPR), the leasing arrangement may fail to protect the priority of the lessor’s ownership interest. The Alberta Court of Appeal in Fast...more
The failure to perfect a security interest could result in losing property rights altogether despite being the unqualified owner of the property. A very recent example of this is the case of Wells Fargo Foothill Canada ULC v...more