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Canada’s new data breach notification rules: What you need to know
All businesses, big and small, need to be ready for Canada’s new mandatory data breach notification rules under the Personal Information Protection and Electronic Documents Act (“PIPEDA”).
In Callidus we “Trust” – The SCC Rules on the Deemed Trust Provisions of the Excise Tax Act and Overturns the Federal Court of Appeal Ruling in Callidus Capital Corporation v. Her Majesty the Queen
Callidus Capital Corporation v. Her Majesty the Queen, 2018 SCC 47 (SCC) Callidus was a secured creditor of Cheese Factory Road Holdings Inc. Pursuant to a trust agreement, Cheese Factory held all funds received in trust for Callidus and remitted them to be applied to its debt. The amounts paid to Callidus under this arrangement […]
A Closer Look at Illicit Loans and Financial Assistance in Newfoundland and Labrador
A few years ago, we canvassed the now outdated and antiquated financial assistance (or illicit loan) provisions that remain in the Newfoundland Corporations Act (the “Act”) and the problems they create for financial institutions seeking guarantees in financing transactions. This article seeks to examine in greater detail the solutions and work-arounds.