Canada: Shareholders

When a Canadian resident shareholder of a foreign corporation (the original corporation) receives from that corporation shares in another foreign corporation (the spin-off corporation), those shares are called spin-off shares.

The general anti-avoidance rule (GAAR) in section 245 of the Income Tax Act is one of the most powerful tools available to the Canada Revenue Agency (CRA) when it determines that a taxpayer has structured transactions primarily to obtain a tax benefit.

Certains actionnaires pourraient penser que tout manquement aux obligations de transparence d'une société peut être contesté à tout moment. En fait, la récente décision...

On September 15, 2025, the Securities and Exchange Commission (the "SEC") issued a no-action letter confirming that it would not recommend enforcement action against Exxon Mobil Corporation...

L'arrêt rendu par la Cour suprême de la Colombie-Britannique en septembre 2025, Yen v Ghahramani, 2025 BCSC 1778...

In response to postal service suspensions, on October 9, 2025, the Canadian Securities Administrators (CSA) issued Coordinated Blanket Order 51-932 Temporary Exemption from Requirements...

Corporations resident in Canada may consider moving their place of residence to another jurisdiction for a variety of reasons – whether to access new markets...

Starting and growing a business is an exciting journey with abundant opportunity, but also one filled with its fair share of challenges and risks.

Calgary is a growing and dynamic city that presents tremendous opportunity for businesses looking to expand. Historically known as an entrepreneurial oil and gas city, Calgary has embarked on a robust journey of economic diversification and is perfectly positioned for economic growth