News & Publications Results
|Employee Life and Health Trusts and Health and Welfare Trusts
This paper reviews the basic features of Employee Life and Health Trusts (ELHT), considers the most recent statements of the CRA and compares the tax and other advantages and disadvantages of using an ELHT versus a Health and Welfare Trust (HWT).
|Canadian Tax Rates, Not Quite a Tax Haven
This article provides a brief overview of the taxes incurred by a corporation subject to tax in Canada.
|Employees who Resign Retain Rights to Sue for Wrongful Dismissal
In the recent decision the Court of Appeal for British Columbia held that an employee who quit his job after being given working notice of termination of employment was nevertheless entitled to sue for damages for wrongful dismissal for the period of reasonable notice in excess of the notice given.
|Structured Private Equity Fund Investments: More Demonstrable Governance, Please
This paper aims to shine a light on moderately to highly structured limited partnership investments (or, sometimes, a limited liability company or corporate investment vehicle), where the investment target is often in an indirect subsidiary or portfolio company one or more levels below.
|Cross Canada Legal Panel: British Columbia Equity Overview / Legal Update
This paper covers the burden of proof and equity in British Columbia and several recent cases on assessment and taxation principles (including the just-released decision of the Supreme Court of Canada in Catalyst Paper Corporation’s challenge of municipal tax rates).
|Lawson Lundell Names New Partners
Lawson Lundell LLP is pleased to announce the addition of Lisa Chamzuk, Randall Chatwin, Christine Kowbel and Justin Young into the partnership.
|Supreme Court of Yukon Considers Duty to Consult and “Free Entry” Mining System
On November 15, 2011, the Supreme Court of Yukon released its decision in Ross River Dena Council v. Government of Yukon, 2011 YKSC 84. The case is important as it is the first court decision to consider the issue of whether the Government of Yukon has a duty to consult with First Nations when recording quartz mineral claims under the Quartz Mining Act (the “Act”). It is also somewhat unique as the recording of a quartz mineral claim by the Mining Recorder is not a discretionary act under the “free entry” system established by the Act.
|How to craft computer policies on personal emails and surfing
This article, published in the December 2011 issue of Small Business Profit Guide, discusses employee privacy rights for information stored on work computers and the importance of adopting a well-conceived policy on computer usage.
The best way to protect your company from being found in violation of employee privacy is to adopt a well-conceived policy on computer usage and enforce it consistently.
|Valerie Mann named one of Canada's Most Powerful Women: Top 100™ by Women's Executive Network
Valerie Mann was one of 10 women recognized in the Professionals category by Women’s Executive Network as one of the 2011 Canada’s Most Powerful Women: Top 100™. Winners of the Top 100 Awards are selected by an independent advisory board and recognize high-achieving women in private, public and not-for-profit sectors.
|Peter Tolensky recognized as one of Canada’s Leading Lawyers Under 40
Congratulations to Peter Tolensky on being named by Lexpert as one of Canada’s leading lawyers under 40. This award further confirms Peter’s place among Canada’s leading real estate counsel. His reputation as a dealmaker makes him top choice for many players in the Canadian real estate industry. Peter is a partner at Lawson Lundell LLP and Chair of its Commercial Real Estate and Development group.
|Reverse Break Fees - Breaking up is hard (and expensive) to do
Valerie Mann discusses reverse break fees in the article, "Breaking up is hard (and expensive) to do", published in the November 22, 2011 issue of Business in Vancouver.
|Environmental Law: Managing Risk - 'I Done What He Told Me To' - What to Do (and Not to Do) When the Regulator Calls
This paper examines the scope of a regulator’s authority to conduct inspections and investigations across a number of common regulatory contexts.
|Legal Challenges for Mining Companies New to Canada’s North
Mining companies investing for the first time in Canada’s North may find the experience unlike any other. This holds true not only for foreign corporations, but also for companies familiar with mining in the Canadian south. This article provides an orientation around some of these unique challenges.
|Labour & Employment Law Bulletin
The following articles can be found in this bulletin:
* Welcome back Deborah Cushing
|Proposed Amendments to Section 892 Regulations
The IRS has today released proposed amendments to the Code Section 892 regulations. Code Section 892 is the provision within the Internal Revenue Code that exempts foreign sovereigns from taxation in respect of investment income earned in the U.S. The primary amendments are described in this article.
|Lawson Lundell Announces Key Addition to Project Development Team: JoAnn P. Jamieson
We are pleased to welcome JoAnn P. Jamieson to our partnership and the Calgary office. JoAnn has recognized expertise and experience in navigating complex regulatory proceedings and environmental processes, and resolving aboriginal and other stakeholder concerns.
|Oil Sands and Shale Gas - Western Canada’s Unconventional Answer to Global Energy Demand
Canada is uniquely positioned to provide an abundance of secure and reliable energy. With conventional oil supply declining, the need for unconventional resources, like oil sands and shale gas, will increase. Alberta and British Columbia, Canada’s two western-most provinces, house the vast majority of Canada’s oil and natural gas deposits, making both provinces key players in the push to develop resources sufficient to meet growing energy demand in North America and beyond.
|Overview of the Differences between the U.S. and Canadian Entity Classification Systems
Entity classification refers to a set of rules used in the U.S. tax system to classify entities for the purposes of the Internal Revenue Code. Once classified, the entity will either be subject to the Code rules for corporations or the Code rules for partnerships.
|Lawson Lundell wins Lexpert Zenith Award for Corporate and Law Firm Social Responsibility
On September 21, 2011, Rita Andreone, Michael Lee, Brad Armstrong, Q.C., Chris Sanderson, Q.C., Michael Morgan and Sarah Nelligan were named winners of 2011 Lexpert Zenith Awards: Celebrating Corporate and Law Firm Social Responsibility.
|Contract Law Update: Developments of Note
This paper reviews judgments dealing with contract law issues relevant to commercial lawyers and business leaders. This paper also considers private international law conventions and treaties that are en route to domestic implementation, and are therefore relevant to commercial practice.