Searching Content indexed under Securitization & Structured Finance by Osler, Hoskin & Harcourt LLP ordered by Published Date Descending.
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Are Private Equity And Other Collective Investors Entitled To Tax Treaty Benefits?
In November 2015, Prime Minister Justin Trudeau and the other G20 leaders endorsed the OECD's base erosion and profit shifting (BEPS) measures.
17 Jan 2017
Inapplicability Of The Personal Property Security Act (Ontario) To Insurance
We recently represented a US bank in Ontario on a secured refinancing for a Canadian borrower.
3 May 2012
Securitization Available For Canadian Uninsured Conventional Residential Mortgages?
At the American Securitization Forum annual conference last month, a panel discussed the future of U.S. mortgage finance.
10 Feb 2012
Further Extension Of Exemption From Rule 17g-5(A)(3) For Certain Non-U.S. Transactions
On November 16, 2011, the Securities and Exchange Commission ("SEC") issued an order extending the temporary exemption for rating agencies from the requirements for Rule 17g-5 for certain non-U.S. transactions for a further one-year period, expiring December 2, 2012.
15 Dec 2011
Canada's Federal Department Of Finance Issues Covered Bonds Consultation Paper
Covered bonds are debt instruments that are generally issued by financial institutions and secured by a cover pool of high-quality assets held by a special purpose vehicle (SPV) which guarantees repayment of the covered bonds if the issuer defaults on the bond payments.
8 Jul 2011
Title Documents vs. Vehicle Permits: Canadian Practice In Automotive Lease Transactions
The Globe and Mail Report on Business for April 11, 2011 reported that GM was expanding the availability of lease financing for its vehicles. With developments such as this, it may be that securitizations of automotive leases will return in some volume to the securitization marketplace.
12 May 2011
CSA Propose Amended National “Soft Dollar” Legislation
The CSA have proposed a National Instrument 23-102 Use of Client Brokerage Commissions as Payment for Order Execution Services or Research and a companion policy.
18 Mar 2008
What are You Doing to get Ready for Civil Liability in the Secondary Market?
The Ontario government has proclaimed amendments to the Ontario Securities Act to create new causes of action for disgruntled investors in the secondary market with respect to misleading, insufficient or late corporate disclosure in Ontario. The amendments will become effective on December 31, 2005. As there is currently no statutory civil liability for deficient secondary market disclosure, these amendments represent a fundamental change to the existing law in Ontario, and could expose issuer
5 Oct 2005
Canada’s Federal Court Allows Tax Deduction for Foreign Currency Loss Sustained Upon Debt Repayment
The Court of Appeal held that a debtor’s foreign currency loss arising on the redemption of debentures was deductible from business profits under a specific Canadian tax rule, but the Court’s reasons may have broader consequences. In some situations, taking immediate action may result in significant tax savings.
12 Nov 2004
Succeeding in Québec: Business Law Developments Multinationals Should Know About
The business and legal landscape in Québec continues to evolve – and offers growing opportunities for foreign-based companies doing business in Canada’s second-largest province. In this update, we outline recent key developments in financial services reform, litigation, tax incentives and other areas.
10 Sep 2004
Private Equity Investing in Canada: Avoiding the Pitfalls
While the Canadian market is increasingly seen as an attractive one for U.S. private equity investors, real success depends on identifying the substantive differences between the two regimes and structuring the investment accordingly.
20 Jul 2004
Canadian Transfer Pricing Developments Multinationals Should Know About
Prompted by government concerns about the depletion of Canada’s tax base, tax authorities here are now using transfer pricing principles as a primary audit tool to evaluate – and challenge – income allocation to Canada by multinationals. As a result, virtually all cross-border business activities between related parties are now subject to transfer pricing audits. Here, we look at some of the key areas tax authorities are zeroing in on.
16 Jul 2004
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