Business Asset Protection – Watch Your Step
October 2009
Presented at the 2009 Ontario Tax Conference and published in the 2009 Ontario Tax Conference Report (Toronto: Canadian Tax Foundation, 2009)
The Scope of Religious Accommodation
September 26, 2009
The accommodation of difference remains one of the most difficult issues in equality law. The Human Rights Tribunal of Ontario recently decided in Markovic v. Autocom Manufacturing Ltd. that the duty to accommodate employees' religious leaves does not require employers to provide non-Western Christians two paid days off for such leave. Ranjan Agarwal examines this decision. "The Scope of Religious Accommodation" (2009) Charter and Human Rights Litigation 16:1 at 1258.
Canada: Merger Review
September 25, 2009
An extract from the 2010 Antitrust Review of the Americas — a www.GlobalCompetitionReview.com special report, this chapter sets out the structure and practice for assessing merger review under the Canadian Competition Act. Similar to other competition regimes, the fundamental framework of analysis centres around whether a merger would, or is likely to, result in a substantial prevention or lessening of competition that would prevent merger clearance.
Copyright Issues for Libraries
September 18, 2009
Presented by Martin Kratz to the Edmonton Lab Libraries Association
in Edmonton, AB.
Outcomes in Copenhagen - Commitments and Pledges
September 02, 2009
Published in Thomson Reuters' Carbon Community, Andrei Marcu's article, “Outcomes in Copenhagen – Commitments and Pledges,” chronicles the progress of international climate change negotiations and analyzes the status quo in light of the final summit in Copenhagen. Examining the actions (and inaction) of governments in the negotiations, Andrei points out the ramifications on businesses and national governments.
Current Issues for Special Committees
September 01, 2009
The existing economic climate has created the need for many special
committee processes. Published in the September 2009 issue of
Lexpert magazine as part of Barry Reiter's regular
column.
The Saccharin Doctrine
September 01, 2009
Martin Kratz, "The Saccharin Doctrine," Law Weekly,
September 2009.
Pain and Promise: Lessons from the Collapse of the Third-Party ABCP Market in Canada
August 26, 2009
The financial crisis has dominated the headlines. The effect of Wall Street on Main Street was a central battle-cry during the U.S. presidential elections and as recently as April 14, 2009, President Obama spoke to an audience at Georgetown University, trying to explain, among other things, traditional securitization and credit default swaps.
Private Placements in Connection with a Takeover Bid Not Necessarily Abusive
August 21, 2009
Earlier this year, the Ontario Securities Commission released its decision in Re HudBay Minerals, making certain comments that caught some M&A practitioners by surprise. These comments were judicially considered for the first time by a panel of the Alberta Securities Commission in a decision released on August 10, 2009, in Re: Arc Equity Management (Fund 4) Ltd.
Social Policy and the Recession: A Passive or Transformative Response?
August 18, 2009
Speaking at the Queen's International Institute on Social Policy,
former Governor of the Bank of Canada (2001-2008) David
Dodge's speech, “Social policy and the recession: A
passive or transformative response?” examines the economic
forces that shaped the recession and offers his insight on the
future of the economy.
Suing Departing Workers for Wages, Training Expenses
August 11, 2009
Recouping expenses, like training-related expenses, from departing employees can be tricky. As many employers are aware, contractual provisions that penalize a departing employee will generally not be enforced by the courts. In addition, if a contractual clause looks like it's actually trying to restrain an employee from competing with similar businesses, courts are similarly unlikely to enforce them for being in restraint of trade. Published on the Northern Exposure blog.
Assessing Canada's Regulatory Response to the Sarbanes-Oxley Act of 2002 - July 2009
July 27, 2009
This article discusses the unique characteristics of the Canadian capital market and argues that the Sarbanes-Oxley Act of 2002 was an inappropriate model for Canadian securities regulators to follow in designing Canada's corporate governance regime. "Assessing Canada's Regulatory Response to the Sarbanes-Oxley Act of 2002: Lessons for Canadian Policy Makers"; (2009) 46 Alta. L. Rev. 769.
Climate Change Litigation in Canada and the United States
July 15, 2009
This article examines the growing phenomenon of climate change litigation in the United States and Canada. It explores the expanding context in which this litigation is occurring and highlights key successes and failures of these actions.
Crown Corporations in Canada
July 15, 2009
Balancing government interest with business practices.
Published in the July/August 2009 issue of Lexpert
magazine as part of Barry Reiter's regular column.
Attack on Tax Havens
July 01, 2009
Countries around the world are struggling amidst a global economic crisis and governments are looking to increase revenues from any possible source. Generally, the first such source is an increase in taxes; however, in this economy, a general tax increase would undoubtedly not be well received. Therefore, governments are looking elsewhere and appear to have settled, at least for the moment, on what they believe to be tax revenues lost due to "tax havens".
Innovations to Innovative Tier 1 Capital Securities: After the SIFT Rules
July 01, 2009
Recent events have driven financial institutions around the world to attempt to strengthen their capital positions in order to better withstand the current economic downturn. As if the current economic environment was not challenging enough for these institutions, a popular vehicle used by Canadian banks and life insurers for raising capital was inadvertently caught by the special regime of tax rules applicable to "specified investment flow-through" trusts and partnerships.
The forces of history are challenging Canada's relationship with the U.S. - it's time to make some choices
June 27, 2009
South of the border, Barack Obama is bringing a strategic focus to American foreign policy. An emphasis on multilateralism, a determined effort to refurbish the image of the United States, the pursuit of dialogue with Iran, a reaching out to the Islamic world, reinvigorating negotiations in the Middle East, a renewal of nuclear disarmament with Russia, leadership on climate change—these are all part of the President's new global agenda.
A House Divided
June 22, 2009
According to U.S President Barack Obama, the American people have “a hunger for explanation and complexity, and a willingness to acknowledge hard problems.” As Mr. Obama went on to say, “I think one of the biggest mistakes that is made in Washington is this notion you have to dumb things down for the public.” In Canada, by contrast, dumbing down seems to be the order of the day.
The Energy Council 2009 Conference on State and Provincial Trends in Energy and the Environment
June 19, 2009
Bennett Jones Senior Advisor Michael Kergin presented "The North
American Dynamic Post 9/11" at the Energy Council 2009 Conference
on State and Provincial Trends in Energy and the Environment in
Saskatoon, Saskatchewan. In his speech, Mr. Kergin describes the
security and economic relationships between Canada and the United
States in the post 9/11 world and discusses the international
energy and environment outlook.
BCE Inc. v. 1976 Debentureholders and Canadian Corporate Directors' Duties Revisited
June 17, 2009
What are the duties of corporate directors in change of control transactions? As Jeffrey Leon and Ranjan Agarwal explain, in considering the best interests of the corporation, directors cannot seek to maximize shareholder value to the exclusion of other interests but may be required to consider all stakeholders' interests. "BCE Inc. v. 1976 Debentureholders and Canadian Corporate Directors' Duties Revisited" (2009) Corporate Liability 14:2 at 834.
Beware the Unpaid Intern in Canada
June 15, 2009
One of the unfortunate outcomes of the current economic climate is that there are fewer jobs to go around for students. Summer and graduating students who have relied on summer jobs for experience and training are finding few opportunities out there. Published on the Northern Exposure blog.
Who's Got My Back?
June 09, 2009
Independent counsel, and other advisors, who are selected and
engaged on an appropriate basis can help directors in need.
Published in the June 2009 issue of Lexpert magazine as
part of Barry Reiter's regular column.
When the CBSA Gives You a Warning…
June 08, 2009
ICPA members are more concerned about commercial than personal importation given their stock in trade. But you cross the border (yes, there is a border) when you visit your customers or related companies, or your relatives, and are subject to the same rules as any other tourist, even though you are an "expert Customs compliance professional". The Canada Border Services Agency (CBSA) has issued a new message concerning the introduction of a warning system.
Bennett Jones