Minden Gross LLP


Current issues – a selection of legislative and administrative developments of interest to the owner-manager February 2012 Joan E. Jung Summary of a selection of current legislative and administrative issues of interest to owner-manager businesses and their advisors. Originally published by the Canadian Tax Foundation – 2011 Ontario Tax Conference Copthorne – What's that smell? January 2012 Michael Goldberg What was at stake and what we learned in the SCC decision in Copthorne When Good Isn’t Good Enough: The Onus of “Best Efforts" December 2011 Daniel Wiener What are "best efforts" provisions in leases? Its IP Licensee is Insolvent November 2011 David Ullmann Two key issues when a licensee of intellectual property becomes insolvent and enters, either voluntarily or involuntarily, into a restructuring or insolvency process. Tax Planning Your Will November 2011 Matthew Getzler and Rachel Goldman Testamentary trusts, those trusts which are created upon an individuals’ death pursuant to a will, are most often utilized for practical purposes. Originally published in Tax Notes, November 2011, CCH Canadian Limited publication. Landlord's Duty to Mitigate November 2011 Melodie D. Eng Landlords have four potential remedies where a tenant is in breach of or has repudiated a lease. Update - Federal Budget "Targets" Planning Involving Minors November 2011 Michael Goldberg Follow-up to an April 2011 article on Budget Resolution 23 involving capital gains splitting with minors.		Partnership Anti-Deferral Rules – The Clock is Ticking September 2011 Tax Group On August 16th, the Department of Finance released detailed draft legislation relating to the partnership anti-deferral rules. These proposals are designed to eliminate the deferral of corporate tax resultant from partnership fiscal periods that end after the year end of the partner. Partnership Anti-Deferral Rules – The Clock is Ticking September 2011 Tax Group On August 16th, the Department of Finance released detailed draft legislation relating to the partnership anti-deferral rules. These proposals are designed to eliminate the deferral of corporate tax resultant from partnership fiscal periods that end after the year end of the partner. Raising Capital August 2011 Kobi Bessin One of the biggest challenges facing a start-up company is raising money - there are choices! Owner - Manager Update August 2011 Matthew Getzler Is the dividend alternative always best for the owner-manager, despite the tax advantages it presents? My Final Answer (For Now) August 2011 David Louis Follow up on: 2011 Federal Budget; Tax traps that can arise in commonplace transactions; and Rethinking RRSPs Highway to Hell: The CRA’s High Net Worth Initiative July 2011 David Louis A CRA initiative - which was virtually unknown only months ago – is dramatically changing the ground rules on how affluent entrepreneurs and their private corporations interact with the CRA	Follow us on Twitter Find out everything we are up to at the firm. Doing Business in Canada Click here for our answers to the 10 most frequently asked question that companies ask when considering expansion to Canada. Start Me Up by Minden Our fixed fee solution for start up companies. Click here for complete details Irvin Schein's Blog Follow Irvin as he comments on recent cases.