but for your grace

Winnipeg Free Press - March 27, 2009

How to Underpay Your Tax Instalments

The answer is sometimes yes, but pushing the instalment envelope can be costly business. You can pay less than the amounts specified on your CRA instalment request with no harm, if you end up owing CRA nothing when you file your next tax return. This can be useful if you had a couple of unusually high tax years and don't want to send the government enormous amounts of money you don't expect to owe them in the following year. For example, if you had large capital gains (remember those?), sever...

Canada Law Articles in English - (January 06, 2004)

Living With 'AMPS' The New Customs Penalty System

Mr Jamie Wilks - McMillan Binch Mendelsohn LLP

... Administrative Monetary Penalty System ("AMPS") for hundreds of different kinds of customs ...... During this grace-period, the CCRA found an error rate of 20% to ...... Yet, as the above statistics indicate, many auto parts manufacturers/suppliers may not have adequately prepared for AMPS. It is imperative that you do so, if you ...

Canada Law Articles in English - (May 27, 2002)

Significant Differences Between the Canadian & U.S. Patent Systems

Mr Ronald Faggetter - Smart & Biggar/Fetherstonhaugh

... Examination , in order for a patent to issue, a patent application must be ...... Examination may be deferred for up to five years from the Canadian filing date. ...... Prosecution History Estoppel , the prosecution history of an application for patent cannot be used in construing the claims ...

Canada Law Articles in English - (October 02, 2009)

Inside The Box: Final Form Of Canadian Federal Credit Regulations Published

Mr Stephen Redican, Rebecca C.W. Chan and Tiffany Murray - Borden Ladner Gervais LLP

Every federally regulated entity that extends credit to consumers in Canada will be interested in the final form of federal Credit Business Practices ......: Canadian Federal Regulations to Prompt Changes for Credit Card Issuers and Other Creditors." As ...

Canada Law Articles in English - (September 30, 2008)

National 'Do Not Call' Registry To Launch September 30, 2008

Ms Carol O'Brien - Cassels Brock & Blackwell LLP

...ry will be launched by the Canadian Radio-television and Telecommunications Commission Amendments to the Telecommunications Act were passed in 2005 that provided for the creation of a National DNC List, and ...

Canada Law Articles in English - (May 27, 2009)

Proposed New Rules Announced For Credit Cards And Other Loans

Ms Sharissa Ellyn - Blake, Cassels & Graydon LLP

...cial institutions legislation The government is accepting comments on the As drafted, the two sets of regulations would come into force upon registration and there no indication of ...... CBP Regulations apply to FRFIs As drafted, this is not limited to affiliates carrying on business in Canada and would include affiliates of an authorized foreign bank or a company. The proposed ...

Canada Law Articles in English - (April 12, 2007)

STA Alert: Why Your Pledges Of Limited Partnership Units May Be Ticking Time Bombs Under The Securities Transfer Act, 2006

Mr Robert Scavone - McMillan Binch Mendelsohn LLP

May Day! May Day! May 1, 2007 is an important date for any lender whose loans are secured by pledges of ...... If you took a pledge of partnership units before January 1, 2007, you may be at risk of losing the benefit of your security to third parties or a trustee in ...

Canada Law Articles in English - (April 04, 2007)

Why Your Pledges Of Limited Partnership Units May Be Ticking Time Bombs Under The Securities Transfer Act, 2006

Mr Robert Scavone - McMillan Binch Mendelsohn LLP

May Day! May Day! May 1, 2007 is an important date for any lender whose loans are secured by pledges of ...... If you took a pledge of partnership units before January 1, 2007, you may be at risk of losing the benefit of your security to third parties or a trustee in ...

Canada Law Articles in English - (October 20, 2004)

Waste Diversion - Recycling and Product Stewardship

Mr Robert Fishlock - Blake, Cassels & Graydon LLP

This article was originally published in Blakes Bulletin on Environmental Law - October 2004 The Ontario government established April 20, 2004 as the date for companies to register with Waste Diversion ...