Borden Ladner Gervais LLP
On July 18th, 2015, the Canada Revenue Agency ("CRA") announced changes to its registered pension plan review process, which will be based upon risk criteria.
The taxpayer was resident in British Columbia. He carried on a business of manufacturing and distributing laser equipment.
Cohen Highley LLP
Outdoor wood burning furnaces may be utilized by rural landowners for a variety of reasons, including as a supplementary heat source.
In Ontario, the law governing franchising is called the Arthur Wishart Act (Franchise Disclosure), 2000. It was introduced to level the playing field between franchisors and franchisees, especially with respect to their level of informational imbalance.
Levitt & Grosman LLP
On July 22nd, Howard Levitt was interviewed on Newstalk 1010 "Jim Richards Show" discussing the recent story in Alabama of an employee being fired from his job for refusing to remove a confederate flag...
Collins Barrow National Incorporated
Businesses often require employees to use automobiles to perform their employment duties. Most often, a business will provide an automobile to the employee or will pay the employee for use of the employee's own vehicle.
Stikeman Elliott LLP
The appeal of stock option plans (SOP) is undeniable. Indeed, by linking employees' personal gains to the growth of the company's share value, a SOP offers a flexible form of compensation as well as a long-term incentive program.
Bereskin & Parr LLP
It is very important to provide adequate disclosure when using "means-plus-function" claims in a U.S. patent, particularly in the field of software.
Maples and Calder
Aristos Galatopoulos and Luke Stockdale provide an analysis of recent changes and developments in the area of dispute resolution for the Cayman Islands.
Herdem Attorneys at Law
The world is witnessing a transition from traditional way of living to technology-based lives all around the world.
Smith & Williamson
The Government has requested the Office of Tax Simplification (OTS) to undertake a study on the closer alignment of income tax and National Insurance contributions. The OTS will report before the Budget next year.
Andrews Kurth LLP
Exclusive jurisdiction clauses or arbitration agreements are meant to ensure that disputes are heard in a single forum that is acceptable to both parties.
Seyfarth Shaw LLP
All too often, what is enforceable in one state may be questionable in another and entirely prohibited in the next.
"This Order will make abuse of the TCPA much, much easier. And the primary beneficiaries will be trial lawyers, not the American public."
McDermott Will & Emery
The tests used to determine independent-contractor status and joint-employer status vary somewhat depending on the employment statute involved.
Foley & Lardner
Although there has been a rapid increase in bio/pharma IPR petitions, there are still relatively few that have reached final decisions.
McDermott Will & Emery
On July 24, 2015, the New York Department of Taxation and Finance published guidance on the sales and use tax exemption for "general aviation aircraft," effective September 1, 2015.
Wilson Elser Moskowitz Edelman & Dicker LLP
A recent U.S. Supreme Court decision demonstrates that businesses and people should always proceed with caution when inducing others to use, or contributing to the use of, patented or potentially patented subject matter.
On July 15, 2015, the Centers for Medicare and Medicaid Services (CMS) published the calendar year (CY) 2016 Physician Fee Schedule Proposed Rule.
Troutman Sanders LLP
This settlement serves as another reminder of the risks that employers face in conducting background checks on prospective employees.