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Searching Content indexed under Litigation, Mediation & Arbitration by Bill Maclagan ordered by Published Date Descending.
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Armís Length And Back-To-Back Loans
One of the critical elements in complying with the 5/25 exemption is that the borrower and lender must act at armís length at the time an interest payment is made. Whether or not parties act at armís length is a mixed question of law and fact. Related persons are deemed not to deal at armís length. It is a question of fact whether other persons deal at armís length.
Canada
 
1 Jun 2005
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Canada Enhances Tax Incentives For Green Energy Projects
For a number of years, Canada has offered tax incentives to encourage the development of efficient or so-called Green Energy Projects. These incentives include an accelerated capital cost allowance deduction for the capital cost of certain assets and an immediate deduction for certain expenses incurred in the development of Green Energy Projects.
Canada
 
3 Mar 2005
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