Canadian Tax Planning and “Reportable Transactions”
The Government of Canada passed legislation requiring disclosure of reportable transactions to the Canada Revenue Agency (CRA). The legislation addresses concerns about how aggressive tax avoidance transactions affect the fairness of the income tax system – everyone must…
The Evolution of Non-Disclosure Agreements
The multi-jurisdictional protection of intellectual property, related trade secrets, know-how and business methodology is moving away from the "standard issue" Non-Disclosure Agreements (the "NDA"), toward a more comprehensive and multi-layered Non-Disclosure, Non-Use, Non-Competition and Non-Circumvention Agreement (the "NDUCCA").