Last blog added on Monday, May 14th, 2012

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Blawg Briefs is published by Aird & Berlis LLP.

Recent Posts

Below is a preview of the five most recent posts from the blog Blawg Briefs. To read these posts in their entirely or subscribe to future updates from this blog, please visit their website!

Tax News Flash - Supreme Court Confirms Central Management and Control Test for Trust Residency

The Supreme Court of Canada today released its judgment in St. Michael Trust Corp. et al v. The Queen, 2012 SCC 14, denying the taxpayer’s appeal and holding that the appellant trusts, both of which had a Barbados resident trustee and were formed under the laws of Barbados, were resident in Canada... Read more »

CIPO to Accept Registration of Sound Marks

The more we hear something, the more it resonates with us. Sound can be a powerful trigger. Many gamers would recognize the Super Mario theme song even if heard out of context, just as many movie-lovers would identify the Twentieth Century Fox drum roll by ear. Sounds can be, and often have been, si... Read more »

Tax News Flash - Federal Budget 2012

Corporate Measures Thin Capitalization The thin capitalization rules limit the deductibility of an interest expense of a Canadian resident corporation in respect of debts owing to a specified non-resident shareholder generally where the debt to equity ratio in respect of debts owing to specified no... Read more »

A&B Donates One Million Aeroplan Miles to Help Children in Need

A&B is proud to announce that, on March 2, 2012, our firm donated one million Aeroplan miles to the Air Canada Foundation. The not-for-profit organization, which focuses on the health and well-being of children in need, was launched on February 29. As one of the first donors to Air Canada’s n... Read more »

Top Court Rules ISPs are Not Broadcasters

Internet service providers (“ISPs”) are not subject to Canada’s broadcast regulations, according to a decision recently released by Canada’s top court. In Reference re Broadcasting Act, 2012 SCC 4, the Supreme Court of Canada (the “Court”) confirmed a 2010 decision by the Federal Court o... Read more »

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