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Miller Thomson has uniquely Canadian insights on the latest legal and business trends and developments, and how they affect you and your organization.

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Valuation of Control Shares

March 21, 2010

Wealth Matters

“Control shares” of a private corporation that carry voting rights but are not entitled to receive dividends, or to receive more than a nominal amount on liquidation of the corporation, play an important role in many estate plans.  Control shares […]

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Canada’s First Criminal Conviction for Illegal Insider Trading

March 21, 2010

Securities Practice Notes

Canada’s first criminal conviction for illegal insider trading occurred on November 6, 2009, when Justice Robert Bigelow of the Ontario Court of Justice accepted a guilty plea from Stan Grmovsek. Sentencing was delayed until January 7, 2010 to facilitate the […]

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Cross-Border Tax: Canadian Multinationals Allowed to Double-Dip

March 1, 2010

Tax Notes

Historically, Canadian multinationals have generally been entitled to deduct interest incurred in respect of borrowed funds used to invest, directly or indirectly, in foreign affiliates. The deductibility of interest related to the financing of foreign affiliates combined with the favourable […]

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Disclaimer

This blog sets out a variety of materials relating to the law to be used for educational and non-commercial purposes only; the author(s) of this blog do not intend the blog to be a source of legal advice. Please retain and seek the advice of a lawyer and use your own good judgement before choosing to act on any information included in the blog. If you choose to rely on the materials, you do so entirely at your own risk.