Posts from September 2013.
Posted in Tax

On September 26, 2013 the Supreme Court released its decision in the Envision[1] case. The case deals with the amalgamation of two credit unions, but has broader implications for the tax treatment of amalgamations in Canada, and will be of interest to Canadian corporations contemplating a merger in the future.

In 2001, two BC credit unions amalgamated to form Envision. The ...

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Gender diversity on corporate boards is a hot issue in Canada.  A recent report by TD Economics showed the extent of the disparity between Canada and other developed economies.  Women represent only 11% of board members for companies in the S&P/TSX Composite Index, with 43% of boards being all-male and 28% having just one female board member.  The report concluded that, in light ...

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