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Articles
Information Reporting a Priority of the Canadian and U.S. Tax Administrations
February 2011
The Canada Revenue Agency (CRA) this year released Investigations Policy 2010-06 "Acquiring Information from Taxpayers, Registrants and Third Parties". The policy asserts the CRA's more muscular approach to obtaining documents and information in the course of taxpayer audits, particularly and controversially in the tax community, tax accrual working papers. Written by Claire Kennedy and Donald L. Korb and published in Corporate Finance (Vol. XVI, No. 4, p. 1886) by Federated Press.
Canada Must Act on Trade Deal with Seoul
February 11, 2011
Of all the trade files sitting in the inbox of the Harper government, none is more crucial than completing free-trade negotiations with South Korea. The Obama administration intends to send a free-trade deal to the U.S. Congress in a few weeks and the South Korea-EU FTA comes into force in July. In a matter of months, Canadian producers will be at huge competitive disadvantage in the South Korean market - Canada's six-largest export market for merchandise in 2009. Published in The Globe and Mail online.
Insider Trading at Private Companies
February 10, 2011
If you thought insider trading laws only applied to publicly trade companies in Canada, you would be in good company. But you would be wrong. Published in the February 2011 issue of Lexpert magazine.
Canada: Land of Opportunity for Indian Businesses
February 01, 2011
The recent US$40 billion bid for Canada's largest potash company by Australian miner BHP Billiton, while unsuccessful, helped focus the spotlight on Canada as one of the world's greatest providers of natural resources. India's appetite for resources of every kind is undeniable and, while it already looks to Canada for some of its resource needs (Canada is one of its largest suppliers of lentils and other pulses), there is potential for greater trade between the two countries, particularly in natural resources and agriculture. Originally published in the February 2011 edition of India Business Law Journal.
Disclosure of Expert's Working Files
2011
Robert W. Thompson, Q.C., Russell Kruger and Patrick Trumpy prepared Disclosure of Expert's Working Files for the Canadian Institute of Chartered Business Valuators – Western Canadian Conference.
Personal Health Information - The Patient's File - Refresher February 2011
February 01, 2011
As we see information systems in the healthcare setting mature and become more widely integrated, we believe that there is value in revisiting our understanding of record-keeping by healthcare professionals with respect to their patients. This involves understanding that information is different from the media on which it is stored or displayed, that healthcare delivery systems require portions of that information for efficient and effective operations, payors need access to portions of that information, governments and very large provider organizations require epidemiologic and "best practices" analyses of the information.
To the Court of Appeal and Beyond: Enforcing Statutory Duties in Overtime Class Actions
January 27, 2011
In a series of recent high-profile cases, Ontario courts have been grappling with the issue of whether employees can use actions commenced under the Class Proceedings Act, 1992, SO 1992, c 6, to enforce overtime claims under the Canada Labour Code, RSC 1985, c L.2. The decision in McCracken v Canadian National Railway Company, 2010 ONSC 4520, holds that statutory employment obligations are implied terms in an employee's employment contract, and therefore may be the subject of claims asserted in a class action. This decision is in direct contrast to the earlier decision in Fulawka v Bank of Nova Scotia, 2010 ONSC 1148, and, as a result, the law on this issue remains in flux. Published in Volume 13, No. 1 of Work Matters, the newsletter of the Labour and Employment Law Section of the Ontario Bar Association.
Negotiate Free Trade With China – Or Get Left Behind
January 19, 2011
The highly publicized visit to the United States this week by Chinese President Hu Jintao is an occasion for Canada to address its own relationship with China. China's size and phenomenal growth are common knowledge. Sharing in that growth should be a Canadian priority. Published in The Globe and Mail online.
The Fisher and the Rowboat: Funding Applications and Rate-Specific Remuneration
2011
Jurisprudence was thought to be sufficiently clear on the ability to order rate-specific remuneration for counsel in Fisher applications; the boycott may force further refinement of the law. Published in The Criminal Law Quarterly, (2011), 57 C.L.Q. 123.
The CEO Must Go
January 10, 2011
Removing the CEO can be a tricky proposition, often pitting stakeholders against each other. With a little forethought, though, it need not be traumatic. Published in the January 2011 issue of Lexpert magazine as part of Barry Reiter's regular column.
Framing A More Appealing Notice
January 06, 2011
You fought the good fight, but lost. Clearly, a serious error was made—and not by you. Now that you have decided to appeal, your first task is to pick up the pen and give notice of your intention to the other side and to the Court, explaining the grounds for your position.
To Dismiss or Not to Dismiss: The Law of Status Hearings in Ontario
January 04, 2011
In most cases, the status notice is treated almost like an after-thought by counsel: plaintiffs who have sat on their hands since commencing the action will all of a sudden reappear, seeking the defendant's consent to an aggressive timetable as if such consent was guaranteed. Many defendants, though fussed at having to dust off the file, will nonetheless agree to some form of timetable, much to the chagrin of their clients who anticipated a speedy dismissal of the action.
Mining, Oil and Gas: Canadian Investment Opportunities
January 2011
Don Greenfield and Eden Oliver, “Mining, Oil and Gas: Canadian Investment Opportunities”. Published in the Guide to International Financial Centres: What Chinese Investors Need to Know.
Computer Security 2011
January 01, 2011
Computer Security updated chapter of chapter of Electronic Commerce Law, (loose leaf service) (2011) Carswell Legal Publications, Toronto, Canada, written by Martin Kratz
Confidential Information
2011
Confidential Information updated chapter of Electronic Commerce Law, (loose leaf service) (2011) Carswell Legal Publications, Toronto, Canada, written by Martin Kratz
Financial Governance Vol. I, No. 1, 2011
Winter 2011
Lincoln Caylor is member of the Editorial Board for the Federate Press' Financial Governance publication, Vol. I, No. 1.
Incriminating Answers An Issue In Civil Fraud Trials
January 2011
In civil fraud litigation, it is not unusual
for civil and criminal proceedings to happen in tandem. In such instances, some
defendants attempt to refuse questions at the civil examinations for discovery
on the basis that the answers may be incriminating. But is that refusal really
an option?Authored by Jim Patterson and Kirsten A. Thoreson, Published in Carswell's Legal Alert, Volume 29, Number 10, pp. 73, 75, 76. Reprinted by permission of Carswell, a division of Thomson Reuters Canada Limited.
Liability Without Borders - the Challenge of Being a Director and Officer in a Global Economy: Part I
January 01, 2011
In our developing global economy, directors and officers increasingly face unanticipated sources of risk from new and sometimes unforeseen foreign sources. While our governance procedures are "made in Canada," best practices now requires directors and officers to consider and plan for potential foreign exposure. This article will highlight some key issues for consideration in foreign and domestic jurisdictions. As it should, although often does not, go without saying: it is better to plan than to leave potential liabilities to chance. The world is too big a place, and regulators and courts can have "long arms." Published in Corporate Liability Journal, Volume XVI, No. 1, 2011.
Bennett Jones