Publication
CIPO patent filing trends 2024 and forward-looking commentary
CIPO released a 2024 report showing a decrease of approximately 6% in overall patent applications filed into Canada
Equipment leasing: Tax principles and structuring
Portfolio 545 - 3rd
Bloomberg Tax
United States | Publication | November 2023
Equipment leasing is more than an archaic form of doing business. It is an opportunity that exists now for investors and developers who want to deploy their resources in a tax-efficient way.
David Burton and Richard J. Wright examine key equipment leasing issues and explain what structuring tools are available and pitfalls to avoid to capitalize on that opportunity.
Read chapter one of the Bloomberg Tax portfolio, "Equipment leasing: Tax principles and structuring."
Recent publications
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CSA proposes new “access equals delivery” model for financial statements and accompanying MD&A
Recognizing securityholders’ increased use of electronic means to access financial information of reporting issuers, the CSA is proposing the expansion of its “access equals delivery” model to allow reporting issuers to deliver such information by giving notice to securityholders that such information may be accessed electronically.
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A look at the actions taken by companies in the first year of reporting under Canada’s new modern slavery legislation
Under Canada’s new modern slavery legislation, the Fighting Against Forced Labour and Child Labour in Supply Chains Act, applicable entities must file a report by May 31 each year describing the risks of forced labour and child labour in their business and supply chains and steps taken to address those risks.
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