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The underlying tension between Telus and Mason, relates to the proposed alteration to the share structure of Telus, and the resulting elimination of the distinction between Telus shares that have a right to vote, and those that do…
A recent article in the New York Times covers an interesting position taken by the IRS in relation to a piece of artwork entitled “Canyon” and created by Robert Rauschenberg (the “Artwork”). The “sculptural combine” Artwork includes a…
The Internet Corporation for Assigned Names and Numbers (“ICANN”) has today revealed a list of all the new generic Top-Level Domain names that have been applied for. Currently there are only 22 gTLDs, (e.g. .com, .net, .org), but…
As of January 9, 2012, it will be possible to establish an Individual (Single-Member) Limited Liability Company (“EIRELI”) in Brazil, following an amendment to the Brazilian Civil Code (Law No. 12.441). While the EIRELI represents an improvement in…
Many United States (“US”) citizens living around the world may not be aware of the US tax reporting requirements that every US citizen, regardless of where they live in the world, has an obligation to file a federal…
Many Liberals are today floating that tired canard, of Tory failure in matters of foreign policy, as a result of Canada not securing a seat for itself on the UN Security Council. But is that really evidence of…
The Canadian government has joined forces with the European Union and numerous business and manufacturing groups in opposing a piece of legislation that they say would be cost prohibitive for foreign businesses and could violate international trading standards,…
WASHINGTON – Canada’s ambassador to the United States has issued a stern warning to the most powerful congressional leaders on Capitol Hill over a protectionist piece of legislation that “will have a disproportionally negative impact on intertwined U.S.-Canada…
The End of the HST in British Columbia
On April 1, 2013, nearly every provision of the Provincial Sales Tax Act (“PSTA”) shall come into force, and the existing Harmonized Sales Tax's brief interlude in British Columbia, shall come to an end. In a political sense,…