Search LESA Resources
Areas of Law
Content Type
Author
Find by author/faculty...
Author listing includes first and last names only.
Date
-
OC-62137.07Review case law and highlight some of the legal tools for fixing mistakes in corporate and commercial documents, including common law rectification, rescission, and some provisions of the Business Corporations Act. The materials also include suggestions for how to deal with mistakes both during the drafting process and after it is completed. This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 35 minutes.
-
OC-62137.06Review some fundamental asset sale tax concepts to help corporate lawyers understand the basic tax consequences that could arise from the sale. Topics include classification of property, depreciable versus non-depreciable capital property, drafting tips and traps, earn-outs and contingent considerations, restrictive covenants, common tax elections, and hybrid sales. This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 39 minutes.
-
OC-62137.05Explore common income tax considerations that arise in share purchase transactions, with an emphasis on particularly important items for non-tax practitioners to understand. Discuss general income tax considerations and specific considerations for non-arm’s length purchase transactions. This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 42 minutes.
-
OC-62137.04Discuss the context on section 85 of the Income Tax Act for drafting purposes. Identify situations where a section 85 rollover can be used as a tax planning tool, review legislative requirements and mechanics of the provision, and consider related income tax and sales tax matters. Discuss how to document a section 85 rollover transaction against this technical background. This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 37 minutes.
-
OC-62137.03Discuss how section 86 of the Income Tax Act allows for the exchange of shares within the same corporation to occur on a tax-deferred basis when certain criteria are met. Identify how section 86 differs from section 51, note certain issues and situations to watch for, discuss the implications of the tax on split income (TOSI) regime, outline considerations when working with accountant, share best practices to implement in anticipation of Canada Revenue Agency review of section 86 transactions, and summarize post-transaction issues and opportunities. This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 50 minutes.
-
OC-62137.01Dive into an introduction to the Tax Court of Canada and a judicial perspective on strategies for helping clients with Tax Court matters. This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 42 minutes.
-
OC-62137.02Discuss the purpose of a tax-deferred share exchange and identify some fundamental concepts for planning and implementing a share exchange. Explore the technical requirements and mechanics of section 51 of the Income Tax Act. Review some practical issues that arise in planning or documenting a section 51 share exchange. This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 40 minutes.
-
OC-62125Explore the plurality of legal systems and the question of how indigenous laws co-exist with common law, examine cultural biases, and understand how different cultures and experiences can affect legal processes and procedures. This on-demand program was originally presented as an in-person program in September 2019. Total running time is 3 hours, 30 minutes.
-
62138.05This paper discusses aspects of the business valuation exercise that may underlie or create consternation amongst shareholders, particularly in situations involving exits from a business. This paper is part of a collection presented at LESA’s Shareholder Disputes program in Calgary on October 25, 2019 and in Edmonton on October 29, 2019.
-
62138.04This paper explores the extent to which Alberta law maintains a strict distinction between oppression remedy and derivative action. First, this paper distinguishes between personal action and derivative action in the context of Foss v Harbottle and discusses the Supreme Court of Canada’s recent Burnette decision outlining a two-step test that differentiates them. Next, this paper distinguishes between the nature of harm that must be established in each case. Finally, the paper assesses important appellate case law, including cases from the Alberta Court of Appeal. This paper is part of a collection presented at LESA’s Shareholder Disputes program in Calgary on October 25, 2019 and in Edmonton on October 29, 2019.
-
62138.02This paper describes the framework used by the court to determine whether or not to order an investigation of a corporation under Part 18 of the Business Corporations Act. It explores the purpose of, test for, and proper scope of such an investigation. This paper is part of a collection presented at LESA’s Shareholder Disputes program in Calgary on October 25, 2019 and in Edmonton on October 29, 2019.
-
62138.01This paper highlights some procedural issues that may arise in handling claims seeking the oppression remedies available under Part 19 of the Business Corporations Act. Both oppression claim and derivative action topics are discussed. This paper is part of a collection presented at LESA’s Shareholder Disputes program in Calgary on October 25, 2019 and in Edmonton on October 29, 2019.
