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Searching Content indexed under Securitization & Structured Finance by Blake, Cassels & Graydon LLP ordered by Published Date Descending.
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1
OSFI Issues Updated Securitization Framework For Insurers
The Office of the Superintendent of Financial Institutions (OSFI) recently published Draft Guideline B-5: Asset Securitization (Draft Guideline)
Canada
5 Oct 2018
2
​New Securities Rules for ABCP Conduits Coming into Effect May 5, 2015
Canada’s C$30-billion market for "asset-backed commercial paper" will soon be regulated by Canada’s securities regulators (CSA) for the first time.
Canada
3 Mar 2015
3
Implementation Of Canadian Derivatives Trade Reporting Obligations Postponed
On April 10, 2014, Canadian regulators announced that the effective dates for derivatives trade reporting obligations will be postponed.
Canada
15 Apr 2014
4
Canadian Legislative Covered Bond Rules Now In Place
Canadian banks and other federally incorporated financial institutions may now begin applying for registration of covered bond programs under Canada's new legislative covered bond regime pursuant to federal legislation enacted in June 2012 and new guidelines for covered bond programs issued in December 2012.
Canada
1 Mar 2013
5
PPSA 2007: What’s Changing
The year 2007 is an exciting time from a business law reform perspective. Two-thirds of the Ontario Government’s threephase plan to modernize and reinvigorate Ontario’s business laws will come into force during this year.
Canada
 
17 Jun 2007
6
Easing The Rules For Receivables-Based Financing And Securitization
The upcoming amendments to the Ontario Personal Property Security Act (PPSA) address, at least in part, three separate issues that receivables financiers face in Ontario:
Canada
 
17 Jun 2007
7
Ministry Of Public Works Issues Request For Proposals To Provide Recommendations For Crown-Owned Real Estate Portfolio
On June 16, 2006, The Honourable Michael M. Fortier, Minister of Public Works and Government Services, issued a request for proposals (RFP) inviting advisers to provide innovative and useful recommendations on Public Works and Government Services Canada’s (PWGSC) real property objectives:
Canada
 
17 Sep 2006
8
The Corporate Borrower Requirement And Back-To-Back Loans
The Canada Revenue Agency (the CRA) has recently issued several administrative income tax rulings which expand the possible application of the 5/25 exemption for interest paid by Canadian corporate borrowers, by blessing back-to-back loan arrangements. The rulings confirm that the general anti-avoidance rule (GAAR) would not be applied to deny the 5/25 exemption in the circumstances presented.
Canada
 
1 Jun 2005
9
The Canadian Problem With Limited Liability Companies – A Self-Help Approach
The administrative position of Canada Revenue Agency (CRA) with respect to U.S. limited liability companies (LLCs) has created considerable consternation. CRA consistently repeated its position that LLCs that are treated as fiscally transparent for U.S. tax purposes will not be entitled to the benefits of the Canada-U.S. Tax Convention (the Convention) on the basis that they do not qualify as residents of the U.S. for purposes of the Convention even where all the members are U.S. residents.
Canada
 
21 Apr 2005
10
Priority Of Registered Leases In Québec
Issues surrounding the registration of offers to lease and leases of real property have been the subject of a number of recent cases of interest to mortgage lenders in Québec.
Canada
 
13 Apr 2005
11
Cross-Border Guarantees — Some Transfer Pricing Relief
Transactions entered into between a Canadian taxpayer or partnership and a non-arm’s length non-resident are generally subject to the transfer pricing rules contained in section 247 of the Income Tax Act.
Canada
 
13 Apr 2005
12
Enforcing Borrowers’ Undertakings
Last minute issues often arise on mortgage loans which cannot be completed before closing. A work order may be discovered, a utility account may be outstanding or a compliance letter confirming the status of a registered encumbrance may not be available. If the lender considers the issue to be relatively minor, the lender may elect to close the transaction and advance the loan on the basis of an undertaking from the borrower or its solicitor.
Canada
 
6 Apr 2005
13
Plan Mergers After The ING Case
In 2000, National Steel Car Limited (NSC) filed an application pursuant to section 81 of the Pension Benefits Act (Ontario) (the PBA) to transfer the assets of its pension plan for salaried employees (the Salaried Plan) to its pension plan for hourly-paid employees (the Hourly Plan). The Salaried Plan had a substantial surplus while the Hourly Plan had an unfunded liability. Following the transfer, the merged plan would still have a surplus and no solvency deficiency.
Canada
 
15 Mar 2005
14
Leasehold Mortgages
In some cases, a borrower may not be the freehold owner of real property, but instead will hold its interest pursuant to a long term ground lease. Ground leases give rise to particular challenges for mortgage lenders.
Canada
 
15 Mar 2005
15
Certification of Continuous Disclosure – Representations and Repercussions
Multilateral Instrument 52-109 – "Certification of Disclosure in Issuers’ Annual and Interim Filings" – was issued by Ontario’s securities regulators on January 16, 2004.
Canada
14 Sep 2004
16
Federal Court Of Appeal And GAAR – Good News/Bad News
The Federal Court of Appeal (FCA) recently dismissed the Crown’s appeals in Canada Trustcoand Imperial Oil with respect to the application of the general anti-avoidance rule (GAAR) in the Canadian Income Tax Act.
Canada
16 Jul 2004
17
Applying The Transfer Pricing Rules To Guarantees
At the time Canada was amending its transfer pricing rules, much concern – and some confusion – arose over the potential application of the rules to financial transactions. This was particularly the case where the tax consequences of applying those rules to financial transactions were already regulated under other provisions of the Canadian Income Tax Act.
Canada
5 Jul 2004
18
Income Trusts—A Maturing Capital Markets Sector
In the past two years, the income trust has developed into an extremely widespread and versatile vehicle for acquiring and repackaging an increasingly diverse range of businesses in an effort to maximize value. A widely cited statistic for 2002 is that almost 90% of Canadian initial public offerings in that year were made through income trusts, with roughly 45 businesses effectively being sold to the public through income trust offerings. As of early September, 2003, activity remained strong, wi
Canada
7 Jun 2004
19
Restrictions On Non-Resident Ownership
For a number of reasons, income trusts have featured prominently in the business media in the last few months. One issue that has garnered its share of headlines concerns the restrictions on ownership of income trusts by non-residents that often apply under Canadian income tax law
Canada
7 Jun 2004
20
Monitoring Non-Resident Ownership
Widespread use of the depository system in Canada and the U.S. imposes practical limits on income trusts’ ability to monitor and control non-resident ownership of their units. Many income trusts are subject to restrictions on the ownership of their units by non-residents of Canada .
Canada
7 Jun 2004
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