In this presentation, FMC Partner, David Little discusses the in's and out's of doing business in Canada.
Canadian Economic Update
Key indicators
Trade with Florida
Top Considerations for Cross Border Business
What constitutes “doing business in Canada?”
Immigration
Labour & Employment
Foreign Investment
Tax
Securities and Corporate
Litigating in Canada
Doing Business in Quebec
Doing business in an international context can be daunting. WeiserMazars serves as a bridge between the United States and the global markets, making doing business easier and less risky for our clients. We connect overseas clients with American professionals and service the tax, transaction services and financial reporting needs of foreign entities based in the U.S.
Startup Basics: Money People and TechnologyRoger Royse
The Royse Law firm offers significant advise that early stage startups should ensure they understand. The slides contain great considerations that startups should utilize. Our team is a full service firm that provides legal counseling to many startups. Please contact us so we can help you ensure the health of your startup. (01/2018)
Business Law Training | State and Local Taxes: Key Developments That Will Aff...Quarles & Brady
Most businesses pay more state and local taxes than federal. This program will update you on some of the key developments in the state and local tax world that will affect your companies now and in the future. Topics include how changes in federal law will affect state taxes, the ongoing debacle over sales tax collection requirements, an explanation of how states are fundamentally changing their corporate taxes, and much more.
An Introduction to the Legal Aspects of Investing and Establishing a Business in Canada. Borden Ladner Gervais LLP (BLG), a leading full-service, Canadian law firm, is driven to help achieve the best possible results for all our clients. BLG’s more than 750 lawyers, intellectual property agents and other legal professionals in five offices provide corporate, litigation and arbitration, as well as intellectual property solutions to a wide range of clients nationally and internationally,.
Doing business in an international context can be daunting. WeiserMazars serves as a bridge between the United States and the global markets, making doing business easier and less risky for our clients. We connect overseas clients with American professionals and service the tax, transaction services and financial reporting needs of foreign entities based in the U.S.
Startup Basics: Money People and TechnologyRoger Royse
The Royse Law firm offers significant advise that early stage startups should ensure they understand. The slides contain great considerations that startups should utilize. Our team is a full service firm that provides legal counseling to many startups. Please contact us so we can help you ensure the health of your startup. (01/2018)
Business Law Training | State and Local Taxes: Key Developments That Will Aff...Quarles & Brady
Most businesses pay more state and local taxes than federal. This program will update you on some of the key developments in the state and local tax world that will affect your companies now and in the future. Topics include how changes in federal law will affect state taxes, the ongoing debacle over sales tax collection requirements, an explanation of how states are fundamentally changing their corporate taxes, and much more.
An Introduction to the Legal Aspects of Investing and Establishing a Business in Canada. Borden Ladner Gervais LLP (BLG), a leading full-service, Canadian law firm, is driven to help achieve the best possible results for all our clients. BLG’s more than 750 lawyers, intellectual property agents and other legal professionals in five offices provide corporate, litigation and arbitration, as well as intellectual property solutions to a wide range of clients nationally and internationally,.
The partnership of Kegler Brown, the Ohio Small Business Development Center and the Ohio Development Services Agency, presented "Your Guide to Business + Legal Success in Latin America" as a panel discussion on July 28, 2015. The panel, consisting of local industry professionals, discussed best practices for conducting business in Brazil, Chile and Colombia.
Roberta Winch, international program director at the Ohio SBDC hosted by CSCC introduced the speakers and opened the program and Vinita Bahri-Mehra, global business attorney and Asia-Pacific team leader at Kegler Brown, moderated the panel. Speakers included: Amy Freedman , international trade specialist at U.S. Department of Commerce; Zoe Munro, program manager at Council of Great Lakes Governors; Fidel Quinones , senior director + general manager, Latin America consumer business group at The Scotts Miracle-Gro Company; Brian Sturtz, director, international tax services at GBQ Partners; and David M. Wilson, global business attorney at Kegler Brown.
Kegler Brown global business attorneys Luis Alcalde and David Wilson presented " Exporting from the United States: Key Legal Considerations" at the 2014 Ohio Export Internship Program.
They discussed international trade in a legal context, international trading or transfers, due diligence, FCPA and why compliance is important.
This presentation serves as study notes for the e-learning material titled: "South African Hedge funds and international developments"
These notes focus on FATCA and its Impact on the Hedge Fund Industry.
http://www.hedgefund-sa.co.za/fatca
If it’s happening in Delaware, you want to know about it. 65% of the Fortune 500 are incorporated in Delaware, and over 150,000 new entities were formed in 2013 alone. Whether you work in a corporation or at a law firm, you’ll need to answer the questions, “Why Delaware?” and “What do I need to know to get the best results?”
Join CT’s expert staff attorneys for a unique view on working with Delaware. No other registered agent does as much work with Delaware — you’ll learn nuances and experience you simply can’t get anywhere else.
The partnership of Kegler Brown, the Ohio Small Business Development Center and the Ohio Development Services Agency, presented "Your Guide to Business + Legal Success in Latin America" as a panel discussion on July 28, 2015. The panel, consisting of local industry professionals, discussed best practices for conducting business in Brazil, Chile and Colombia.
Roberta Winch, international program director at the Ohio SBDC hosted by CSCC introduced the speakers and opened the program and Vinita Bahri-Mehra, global business attorney and Asia-Pacific team leader at Kegler Brown, moderated the panel. Speakers included: Amy Freedman , international trade specialist at U.S. Department of Commerce; Zoe Munro, program manager at Council of Great Lakes Governors; Fidel Quinones , senior director + general manager, Latin America consumer business group at The Scotts Miracle-Gro Company; Brian Sturtz, director, international tax services at GBQ Partners; and David M. Wilson, global business attorney at Kegler Brown.
Kegler Brown global business attorneys Luis Alcalde and David Wilson presented " Exporting from the United States: Key Legal Considerations" at the 2014 Ohio Export Internship Program.
They discussed international trade in a legal context, international trading or transfers, due diligence, FCPA and why compliance is important.
This presentation serves as study notes for the e-learning material titled: "South African Hedge funds and international developments"
These notes focus on FATCA and its Impact on the Hedge Fund Industry.
http://www.hedgefund-sa.co.za/fatca
If it’s happening in Delaware, you want to know about it. 65% of the Fortune 500 are incorporated in Delaware, and over 150,000 new entities were formed in 2013 alone. Whether you work in a corporation or at a law firm, you’ll need to answer the questions, “Why Delaware?” and “What do I need to know to get the best results?”
Join CT’s expert staff attorneys for a unique view on working with Delaware. No other registered agent does as much work with Delaware — you’ll learn nuances and experience you simply can’t get anywhere else.
The Differences Between Canada and the U.S. in Advertising, Promotions & Priv...This account is closed
In this presentation, Brenda Pritchard of Gowlings and Jason Gordon of Winston & Strawn discuss the differences between Canadian and U.S. rules for advertising, promotions, and privacy law.
Topics covered include:
-Contest and sweepstakes requirements
-Children’s advertising/promotions
-Online privacy requirements
-Environmental advertising
-User-generated content
-Comparative advertising
Avoiding Frostbite: A Primer on Northbound M&ANow Dentons
This presentation focuses on the details of mergers and acquistions in Canada. It covers an overview of Canada's economy and opportunities, regulatory environment updates, supported and contested deals in Canada, how to manage the media as well as a M&A checklist.
We were honoured to be invited back this year to be the exclusive author of two articles on Canadian M&A for the highly respected legal publisher Chambers and Partners.
Chambers and Partners has published the latest edition of its Corporate M&A 2023 Global Practice Guide, and we are delighted to once again be included in the Canadian M&A section of this comprehensive publication.
This year, the comprehensive guide covers 55 jurisdictions. With Frank Aquila from Sullivan & Cromwell LLP acting as Contributing Editor, the guide provides the latest legal information on acquiring a company, antitrust regulations, restrictions on foreign investments, stakebuilding, negotiation, mandatory offer thresholds, conditions for a takeover offer, squeeze-out mechanisms, disclosure, duties of directors, defensive measures and shareholder activism.
The entire guide is available to view online at no charge, and it has a handy “Compare locations” tab for comparing selected topics by jurisdiction. We welcome you to take a moment to visit the links and enjoy all of the available resources.
The complete Chambers Corporate M&A 2023 Global Practice Guide can be found at: https://practiceguides.chambers.com/practice-guides/corporate-ma-2023.
We were honoured to be invited back this year to be the exclusive author of two articles on Canadian M&A for the highly respected legal publisher Chambers and Partners.
Chambers and Partners has published the latest edition of its Corporate M&A 2023 Global Practice Guide, and we are delighted to once again be included in the Canadian M&A section of this comprehensive publication.
This year, the comprehensive guide covers 55 jurisdictions. With Frank Aquila from Sullivan & Cromwell LLP acting as Contributing Editor, the guide provides the latest legal information on acquiring a company, antitrust regulations, restrictions on foreign investments, stakebuilding, negotiation, mandatory offer thresholds, conditions for a takeover offer, squeeze-out mechanisms, disclosure, duties of directors, defensive measures and shareholder activism.
The entire guide is available to view online at no charge, and it has a handy “Compare locations” tab for comparing selected topics by jurisdiction. We welcome you to take a moment to visit the links and enjoy all of the available resources.
The complete Chambers Corporate M&A 2023 Global Practice Guide can be found at: https://practiceguides.chambers.com/practice-guides/corporate-ma-2023.
SkyLaw was honoured to be invited to be the exclusive author of two articles on Canadian M&A for the highly respected legal publisher Chambers and Partners.
We are very happy to announce that the Chambers Corporate M&A 2021 Global Practice Guide is now available to view online without charge. With Frank Aquila from Sullivan & Cromwell LLP acting as Contributing Editor, the guide covers an impressive 59 jurisdictions.
These are the sections contributed by SkyLaw:
Law and Practice - Pg. 1 to 20
Trends and Developments - Pg. 23 to 27
Author Bios and Firm Info - Pg. 21 to 22, Pg. 28-29
The complete Chambers Corporate M&A 2021 Global Practice Guide can be found at: https://practiceguides.chambers.com/practice-guides/corporate-ma-2021.
In house Counsel Alert: Foreign and Domestic Corruption PresentationThis account is closed
In this audio presentation, Glen Jennings and Michael Misener (standing in for Kristine Robidoux) from Gowlings discuss Foreign and Domestic Corruption including, an overview of corruption globally; an outline of the Canadian legislative framework; and a discussion of some key case studies. They provide in-depth analysis of the Griffiths Energy Case and highlight what in-house counsel can learn from it.
Doing Business in Canada: People IssuesNow Dentons
In this presentation, FMC's Andrea Raso Amer and Phebe Chan, readers can get an in-depth summary about doing business in Canada. The presentation addresses issues such as Labour and Employment Law, Canadian Immigration, Business Immigration, Labour Market Opinions and Provincial Nominee Programs.
Stephen Harper and CPC (Conservative Party of Canada) fiscal record is a cata...paul young cpa, cga
This presentation discusses Harper as well as other governments in Canada as part of highlighting how each government responded to the issues they faced while governing Canada.
This presentation will highlight the fact many people will have a say when it comes to Harper as well as Justin Trudeau and the Liberals. It is up to individuals to not take anybody's word at face value!
Blog – Failure of Trudeaunomics
Justin Trudeau may key promises in 2015.
a) Making housing more affordable. Housing has grown on average of nearly 10% per year as compared to wage growth of 3.2%
b) Household debt has hit record levels since 2015
c) FDI has gone elsewhere to countries like Australia - https://www.austrade.gov.au/news/economic-analysis/who-invests-in-australia-analysing-2020-s-4-trillion-record-for-foreign-investment
d) Inflation is at an 18-year high - https://www.linkedin.com/posts/malundy_canadian-inflation-hits-30-year-high-as-omicron-activity-6877347398188982272-DjpM/
e) Trudeau’s deficits were neither small nor effective to address issues facing the economy like productivity, innovation, skills gaps, housing costs, etc. - https://www.slideshare.net/paulyoungcga/how-can-bank-of-canada-achieve-its-2-inflation-target-for-canada
1. Wage growth – https://www.saltwire.com/nova-scotia/news/wage-growth-outpaces-inflation-as-job-vacancies-surge-to-record-100672882/
2. Housing - https://betterdwelling.com/canadas-gap-between-real-estate-prices-and-incomes-looks-ridiculous-beside-us-data/
3. Record household debt - https://www.reuters.com/markets/rates-bonds/canada-q3-household-debt-to-income-ratio-rises-1773-2021-12-10/
4. FDI in decline as compare to Canada’s peers - https://www.cpacanada.ca/en/public-interest/public-policy-government-relations/policy-advocacy/cpa-canada-tax-review-initiative/taxes-and-canadians/stifling-foreign-investment-holding-canada-back
5. Job Quality - https://www.thestar.com/business/2021/12/09/small-businesses-automating-to-deal-with-worker-shortage-survey.html
6. Canadian dollar - https://www.nasdaq.com/articles/canada-fx-debt-canadian-dollar-extends-rebound-as-domestic-economy-grows
7. GDP and slow growth - https://thoughtleadership.rbc.com/the-great-canadian-restart-how-2022-can-spark-an-era-of-greener-more-robust-growth/ and https://www.bnnbloomberg.ca/canadian-consumers-power-5-4-annualized-growth-1.1688906
8. Immigration - https://www.bnnbloomberg.ca/canada-tops-record-immigration-goal-of-401-000-residents-1.1700063
9. Inflation - https://www.healthing.ca/opinion/opinion-ottawa-gets-an-inflation-dividend-the-rest-of-us-dont/
10. Job vacancies - https://www.ctvnews.ca/business/labour-shortages-continue-as-quarterly-job-vacancies-reach-all-time-high-1.5718167
For the globally minded entrepreneur, the United States is often the best place to expand. From funding rounds to the customer base to potential partners – everything in the United States is geared towards growth. But to succeed you need to do it right.
This presentation provides valuable tips to get you started on your journey while addressing some of the challenges international startups face when setting up in the United States. Content contributed by the international law firm Fried Frank, the U.S. Embassy in London, and Early Growth Financial Services.
Topics include:
- Key legal, tax and visa/immigration issues to consider when expanding to the United States
- Hiring and other human resources concerns
- Information on federal, state and local incentives and support for startups
1. Housing affordability – During 2015 election is when Ralph Goodale said Harper had the worse household debt in Canadian history https://nationalpost.com/opinion/ralph-goodale-the-myth-of-the-roaring-canadian-economy . Fast forward to 2022 and now you are seeing household affordability the worse in over 30 years - https://www.macleans.ca/longforms/down-payments-are-less-affordable-than-ever-unless-you-have-generational-wealth/
2. Trudeau’s deficits with neither effective nor small - https://torontosun.com/opinion/columnists/goldstein-lets-stop-pretending-trudeaus-deficit-projections-are-real
3. Trudeau environmental policies had many issues - https://www.theglobeandmail.com/politics/article-contradictory-spending-slow-pace-trouble-trudeau-governments-emissions/
4. Immigration is a concern due to fact there is a job quality issue - https://www.slideshare.net/paulyoungcga/has-canada-immigration-policies-been-effective
5. GDP was sluggish pre-covid19 and little was said by MSM and Trudeau’s team - https://www.slideshare.net/paulyoungcga/world-and-slow-economic-growth
6. Supply chain was in bad shape pre-covid19 - https://www.slideshare.net/paulyoungcga/analysis-of-the-goods-producing-sector-canada-august-2019-and-september-2019
7. Trudeau never brought Canada back on the world scene - https://www.slideshare.net/paulyoungcga/foreign-affairs-and-policies-is-canada-back-250969830
8. Trudeau promise to help small business and the went on to hiking small businesses taxes as he called small business owners tax cheats. https://www.slideshare.net/paulyoungcga/canada-small-business-survival-analysis-and-commentary
9. Trudeau promise to be more open and transparent and has failed - https://www.slideshare.net/paulyoungcga/justin-trudeau-governance-model-january-15-2022
10. Trudeau policies never address productivity - https://www.slideshare.net/paulyoungcga/how-to-improve-canada-global-competitiveness-250791285
11. Trudeau’s team has ignored many audit reports. Trudeau has done little to improve outcomes on various programs - https://www.slideshare.net/paulyoungcga/fiscal-update-for-canada-december-2021
Foreign Workers, International Tax and Oil & Gas Market UpdateNow Dentons
In this presentation, FMC Partner Shawna Vogel and Associate Yasmeen Nizam team up with MNP Partner David Yager and Associate Kathy Bonazew to deliver information about foreign workers, international tax and oil & gas market updates. The following topics are discussed:
- We Need Foreign Workers Now
- New Developments in Permanent Residence Applications for Workers
- State of Canada’s Oil & Gas Industry and Future Employment Needs
- Taxation in Canada
In this presentation, FMC Partners Rob McDonald and Marlon Rajakaruna describe the importance of protecting your start-up company’s intellectual property (IP). The following topics are discussed:
- Types of Intellectual Property
- Patents
- Copyright
- Trade-marks
- Other Ways to Protect IP
- Protecting Your IP in Commercial Agreements
Privacy and Security in Mobile E-CommerceNow Dentons
In this presentation, FMC’s Timothy Banks describes the important issues to consider when thinking about privacy and security in mobile e-commerce. The presentation includes a discussion of the following topics:
- Outlines for M-Commerce
- Overview of Guidelines
- Special Issues (address book information, online behavioral tracking and analytics, geolocation data, children, and ongoing emerging issues)
- Transparency and Accountability in Design (consent, representations and disclaimers and applying Canada’s Anti-Spam Legislation)
- The three dimensions of M-Commerce
In this presentation, FMC’s Bernard Roth outlines the current trends in energy regulatory law. The presentation includes the following topics:
- Trends in Facilities Regulation
- Alberta Non-Utility Oil and Gas Facilities
- AER Structure
- Responsible Energy Development
- Federal Budget Legislative Changes
- Federal Fisheries Act
- Navigable Waters Protection Act
- Canadian Environmental Assessment Act
- Trends in Utilities Regulation
- Performance Based Regulation for Alberta Utilities
In this presentation, FMC’s Bill Gilliland and Dan Shea discuss deal points relating to survey of deals and deal terms, including:
• Survey
• Material Adverse Change
• Non-solicitation and Superior Proposals
• Regulatory Approval Language
• Break Fees
• Expense Reimbursement
• Go-Shop Provisions
In this presentation, FMC’s Doris Bonora and Mark Woltersdorf outline the important considerations when planning before death, including:
- Power of Attorney
- Personal Directive
- Farm Tax Planning
- Estate Freeze
- Wills
Risk Apportionment in the Purchase and Sale TransactionNow Dentons
In this presentation, FMC’s Leanne Krawchuk discusses risk apportionment in the purchase and sale transaction, including:
- Representations and Warranties
- Indemnity Clauses and Limitations
- Purchase Price Adjustments and Holdbacks/Escrow
- Maximize the Value Proposition
- Due Diligence
Letters of Intent - Tips and Traps for Commercial LawyersNow Dentons
In this presentation, FMC’s Heather Barnhouse discusses the purpose of a letter of intent (LOI) and the common issues with LOI. She then discusses a relevant case (IHAG – Holding A.G. c. Intrawest Corporation, 2009 QCCS 2699) and provides an overview of the lessons learned and future application.
Protect you Rights and Avoid Liability! Current Developments and Major Implic...Now Dentons
In this presentation, FMC's Margot Patterson discusses current developments and major implications for IP legal guidelines in advertising, including:
1. Changing Copyright Rules: User Generated Content
2. How Social Media is changing your marketing practices and how you protect your brand
3. Yours, Mine and Ours: Best practices for third-party content (partners & consumers)
In this presentation, FMC's Alan Hutchison discusses Preliminary Economic Assessments (PEAs) by going over the recent focus on PEAs, providing important considerations, and going through 4 different scenarios related to PEAs.
An Introduction to Legal Aspects of Customer Acquisitions for StartupsNow Dentons
In this presentation, FMC’s Gal Smolar discusses an introduction to the legal aspects of customer acquisitions for startups. The presentation focuses on customer acquisitions, acquisition contracts, trends, right to data, restrictive covenants, exclusivity, joint development and customer acquisition tips.
Gal Smolar is a partner in FMC’s Vancouver office. Gal is a Practitioner of Foreign Law and brings to Fraser Milner Casgrain his broad international experience in commercial and corporate law and in particular in the field of technology.
Update on Hydraulic Fracturing:Preparing for Gasland 2Now Dentons
In this presentation, FMC Law's Alex MacWilliam discusses hydraulic fracturing. The presentation covers the hydraulic fracturing process; the legislative and regulatory management of key issues related to hydraulic fracturing; liability issues in fracturing litigation; finally, lessons and trends related to hydraulic fracturing.
In this presentation, V. Peter Harder describes why Canada engages with China, while Rob McDonald and Margot Patterson outline the changes to copyright laws in Canada.
In this presentation, Rob McDonald and Stephen Parker discuss the following topics related to intellectual property:
- IP Due Diligence in Commercial Transactions
- Common IP Disputes that Arise in Business
- The New Copyright Modernization Act
In this presentation, Rob McDonald outlines the key amendments to the Copyright Act and explains how Canada's copyright laws will change with the new Copyright Modernization Act.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
Embracing GenAI - A Strategic ImperativePeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
Synthetic Fiber Construction in lab .pptxPavel ( NSTU)
Synthetic fiber production is a fascinating and complex field that blends chemistry, engineering, and environmental science. By understanding these aspects, students can gain a comprehensive view of synthetic fiber production, its impact on society and the environment, and the potential for future innovations. Synthetic fibers play a crucial role in modern society, impacting various aspects of daily life, industry, and the environment. ynthetic fibers are integral to modern life, offering a range of benefits from cost-effectiveness and versatility to innovative applications and performance characteristics. While they pose environmental challenges, ongoing research and development aim to create more sustainable and eco-friendly alternatives. Understanding the importance of synthetic fibers helps in appreciating their role in the economy, industry, and daily life, while also emphasizing the need for sustainable practices and innovation.
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
Model Attribute Check Company Auto PropertyCeline George
In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
Avoiding Frostbite: Top Considerations for Doing Business in Canada
1. Avoiding Frostbite
Top Considerations for Doing Business in Canada
Presented by:
Ross H. Manella, Partner, Hinshaw
David P. Little, Partner, FMC
rmanella@hinshawlaw.com
david.little@fmc‐law.com
(954) 375.1138
(613) 783.9639
www.fmc‐law.com
Daniel A. Zabludowski, Partner, Hinshaw
http://www.doingbusinessincanada.com
danz@hinshawlaw.com
(305) 358.7747
www.hinshawlaw.com
1
2. Overview
• Canadian Economic Update
– Key indicators
– Trade with Florida
• Top Considerations for Cross Border Business
– What constitutes “doing business in Canada?”
– Immigration
– Labour & Employment
– Foreign Investment
– Tax
– Securities and Corporate
– Litigating in Canada
– Doing Business in Quebec
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3. Economic Update – Key Indicators
• Population: CDA – 34M; Florida 19M
• Change in real GDP (2011): CDA ‐ + 2.5%; US ‐ + 2.9%
• Forecast change in real GDP (2012): CDA ‐ + 2.1%; US ‐ + 2.2%
• Change in residential construction (2011):
CDA ‐ + 2.1%; US ‐ ‐5.3%
• Forecast change in residential construction (2012):
CDA ‐ ‐ 2.0%; US ‐ +14.6%
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4. Economic Update – Key Indicators
• Unemployment rate (Mar/Apr 2012)(1): CDA ‐ 7.2%; US ‐ 8.1%
• Budget deficit (2011): CDA ‐ Cdn$33.4 billion(2); US ‐ US$1.3
trillion(3)
• Forecast budget deficit (2012): CDA ‐ Cdn$16 billion(4); US ‐
US$1.1 trillion(3)
• National Debt (May 2012): CDA – $583B; US – US$14.7T
• Exchange rate (May 4, 2012): Cdn$1.00 = US$1.0046(5)
Sources: (1) Statistics Canada; Census Bureau
(2) Finance Canada
(3) Congressional Budget Office
(4) Toronto Dominion Bank
(5) Bank of Canada
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5. Florida – Not Just for Snowbirds
• $597B in bilateral trade between Canada and U.S. (2011)
• Close to $8B in products movement between Canada and
Florida (does not include close to $3.5B in tourism) (2011)
• Close to 500,000 jobs in Florida depend on Canada – U.S. trade
• Canadian imports from Florida have grown by over 50% in the
last decade – Canada ranks 3rd only to Switzerland and Brazil as
Florida’s largest market for goods made in the state
• Florida’s largest foreign market for agriculture is Canada –
about 25% ‐ larger than Florida’s next 4 foreign markets for
agriculture combined
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6. Canada's Economic Driver – Natural Resources
• Canada is largest foreign energy supplier to U.S.
• Natural gas, electricity and oil – about 13% of Canada’s
exports to Florida in this area are in the energy sector
• Challenges to this ongoing relationship
• Keystone XL pipeline hold‐up
• Opening of energy trade with Asian markets
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8. Provincial Concentration
of Direct Trade with Florida
% of Population % of Imports from % of Exports to Florida
of Canada Florida
Ontario 39 50.3 37.0
Quebec 23 18.6 24.1
West and North 31 29.0 15.8
East 7 2.1 23.1
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10. What Constitutes “Doing Business in Canada?”
• Act of doing business with Canada covers the broad range of simply
exporting goods to Canada from outside the country to maintaining a
“permanent establishment” in Canada, and all points in between
• Forms of business organizations are very similar to what you see in the
United States – corporations, partnerships, limited partnerships, joint
ventures, etc. although Canadian law is generally more protective of
minority interests compared to the United States
• Subsidiary operations
• Branch operations
• Selling into Canada
• Really is an income tax exercise – i.e., whether the operation will attract
income tax liability within Canada
• Treaty Protection – NAFTA
• Canadian import controls a factor
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11. Immigration
• Subject to very limited exceptions, in order to work in Canada, citizens of
another country must either obtain permanent resident status or obtain a
“work permit”
• Work permits require formal application process and, if issued cover from a
few months of service to 3 years depending on circumstances
• Exceptions to work permit requirements for Americans under NAFTA are:
– business visitors
– intra‐company transferees
– entrepreneurs
– professionals
• While a US‐based company may own or control a Canadian‐based business,
this does not give it the right to staff the Canadian business with non‐
Canadians
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12. Employment Law in Canada
• No employment at will
• Terminated employees are entitled to notice of termination or pay in lieu thereof
• Most employers subject to provincial employment standards legislation (only about
10% of employees are under Federal jurisdiction ie. banks, railways, airline, federal
government)
– Employers have to comply with employment standards legislation in every Province in
which they operate
• Provincial employment standards legislation establishes minimum termination
entitlements (1‐8 weeks)
• Additional severance obligations may apply for longer term employees in Ontario
• Common law notice is in addition to employment standards minimums
– May be as much as 1 month per year of employment (no more than 24 months);
determined with reference to employee’s position, age, length of service, etc.
– Can contract out of common law notice but can’t contract out of employment standards
• Unions common in many industries
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13. Employment Context
• In appropriate cases, the corporate veil may be pierced and the
individual or entity behind the corporate employer may become
personally liable to the employee – important for U.S.‐based parents
• The employment standards legislation in several provinces include
“common employer” provisions, for example s. 4(1) of the Ontario
Employment Standards Act states:
4. (1) Subsection (2) applies if,
(a) associated or related activities or businesses are or were carried on by or
through an employer and one or more other persons; and
(b) the intent or effect of their doing so is or has been to directly or indirectly
defeat the intent and purpose of this Act. 2000, c. 41, s. 4 (1).
(2) The employer and the other person or persons described in subsection
(1) shall all be treated as one employer for the purposes of this Act. 2000,
c. 41, s. 4 (2).
• When dealing with common employer provisions, the court will
examine the relationship and may lift the corporate veil for purposes
of determining outstanding wages and other payments (but typically
not severance), for example, but this varies from province to
province
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14. Foreign Investment Review
• Governing statute is the Investment Canada Act (ICA)
• Establishment of a new business in Canada, regardless of size,
normally requires no more than the filing of a short notice by
the foreign investor
• The notice is simply for information purposes
• Two exceptions are where the new business is in a culturally‐
sensitive sector, such as publishing, or the new business
triggers a national security review
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15. Foreign Investment Review
• In a direct acquisition of control of an established Canadian
business, through a purchase of assets or voting interests of a
corporation, partnership, trust or joint venture, the foreign
acquirer may be required either to file a notice or an
application for review and approval, depending upon the
circumstances
• Neither obligation will arise if the transaction falls within one
of the general exceptions under the ICA (which general
exceptions are, in turn, subject to specific exceptions for
certain types of business)
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16. Foreign Investment Review
• If none of the exceptions apply, the transaction will be subject
to pre‐closing review if the Canadian business has assets with a
book value in excess of:
– Cdn$312 million (in 2011, with the threshold adjusted annually) if the
investor is from a country that is a member of the World Trade
Organization
– Cdn$5 million otherwise
• As a result of recent amendments to the ICA, the review
threshold will increase upon the promulgation of new
regulations to: Cdn$600 million for that year and the following
year; Cdn$800 million for the next two years; subsequently
Cdn$1 billion indexed to inflation
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17. Foreign Investment Review
• Outside of the cultural industry, there have been only two
transactions that have been rejected under the ICA:
– In 2008, the proposed acquisition of the geospatial business of
MacDonald, Dettwiler and Associates Ltd. by the American company,
Alliant Techsystems
– In 2010, the proposed acquisition of Potash Corporation of
Saskatchewan by the Australian company, BHP Billiton
• The rejections do not seem to represent a sea‐change in
Canada’s openness to foreign investment
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18. Income Tax
• Non‐residents of Canada are generally only taxable on their income from
Canadian activities and investments
• Canadian tax imposed at both the federal and provincial levels ‐ combined
federal and provincial tax rates for corporations range between 28% and
34% depending on the province – although Canadian income tax rates have
been steadily decreasing over the past number of years, no further
downward change is anticipated in Ontario rates for now. Combined
individual tax rates range from 39% to 48.35% depending on the province
• Canada also imposes withholding tax on non‐residents who receive certain
distributions including dividends , interest, rent and management fees
• Canada‐U.S. Tax Treaty provides relief in many instances
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19. Income Tax
• A subsidiary incorporated in Canada will be considered to be a Canadian
resident for income tax purposes and will be subject to income tax on its
income earned globally from any source, subject to a credit for foreign
taxes paid on non‐Canadian income
• Recent federal budget changes have caused concern for any US company
that has a Canadian subsidiary. Thin capitalization rules will be significantly
tightened, making it more difficult to capitalize Canadian subsidiaries with
debt. Also, measures will be implemented designed to restrict the ability
of Canadian subsidiaries from acquiring interests in foreign subsidiaries
• The fact that a foreign business has a Canadian subsidiary carrying on
business in Canada will not generally subject the foreign entity to Canadian
income tax
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20. Regulatory Landscape – Securities
• Any issuance of shares, debt securities or other securities must comply with
Canadian securities laws
• Presently each province and territory has its own securities regulatory regime ‐
provinces have historically regulated the securities industry based on provinces’
constitutional jurisdiction over “property and civil rights”
• Federal government has proposed to enact a national securities regime proposed
national act would create a single regulator under the federal umbrella
• Currently operate using a passport system developed in cooperation among the
provinces – filing/approval in one jurisdiction will automatically apply in others
• Recent movement towards having a national securities regulator determined
unconstitutional by the Supreme Court of Canada in December 2011 – lack of
national regulator perceived abroad as hindrance to foreign investment
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21. Litigating in Canada
1. Canada or the United States?
– The Canadian Court Structure
– Civil Litigation in the Canadian Context
– Acquiring Evidence in Canada
2. Keeping the U.S. Parent out of the fight
– Piercing the Corporate Veil
3. Enforcing U.S. Judgments in Canada
4. International Arbitration
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24. Canadian Court Structure
Federal Level
• Federal Court: defined jurisdiction in certain areas such as intellectual
property, maritime law and federal‐provincial disputes
• Tax Court: hears federal tax cases
• Federal Court of Appeal: reviews decisions of Federal Court, Tax Court
and certain tribunals (e.g. National Energy Board)
• Supreme Court of Canada: hears appeals for appellate courts of all
provinces and from the Federal Court of Appeal. Ordinarily, parties must
apply for leave to appeal except in certain criminal cases – “national
importance” test
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26. Administrative Tribunals
• Provincial tribunals include:
– Securities
– Financial Services/Pensions
– Labour and Human Rights
– Alcohol and Gaming
– Energy and Environmental
• Federal tribunals include:
– Energy
– Immigration and Refugee
– Labour and Human Rights
– Communications
– Transportation
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28. Damages
Damages:
• Punitive damages:
– Canadian courts are traditionally cautious and conservative
– Most punitive damage awards fall below $100,000 (highest award is $1 million)
– Punitive damage awards are virtually unheard of in breach of contract
cases
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30. Choice of Forum: Canada v. U.S.
• Determination of forum is a matter within the discretion of the
court (subject to a contractual forum clause)
• Onus on the party challenging jurisdiction
• Factors considered
– Where did the alleged tortious acts occur/where was the contract
signed
– Location of witnesses
– Location of evidence
– Jurisdiction in which the factual issues arose
– Residence of parties/place of business
– Any loss of juridical advantage to the plaintiff(s) (e.g. limitation
periods)
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31. Enforcement of U.S. Judgments
• As a general rule, Canadian courts will enforce foreign judgments,
including non‐monetary awards, without requiring the merits of the
case to be re‐litigated
• To be enforceable:
1. The foreign court must have had jurisdiction based on a “real and substantial
connection” to the jurisdiction in which the judgment was rendered
• Defendant attorned to the foreign court
• Defendant ordinarily resident or carries on business in the foreign jurisdiction
• Van Breda v. Village Resorts Ltd. (Ontario): Jurisdiction may be warranted on
grounds of fairness, even though the real and substantial test is not satisfied (a.k.a.
“forum of necessity” doctrine)
2. The decision must be final (although may be appealable)
3. The legal procedure followed must be just and fair
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32. Doing Business in Quebec
• Common Law vs. Civil Law
– The Civil Code of Quebec determines contractual obligations unless
the parties modify them
– Common Law awards damages for breach of contract and does not
hold parties to their contractual obligations
– Civil Law provides mechanisms for judicial enforcement of
performance obligations
– Civil Law provides for a duty to act in good faith even at the pre‐
contractual stage whereas there is no such requirement under
Common Law
– There seems to be a converging of the common law and the civil law in
order to facilitate cross‐border transactions
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33. Doing Business in Quebec
• French Language Requirements
– In Quebec businesses are required to adopt a French trade name
– In Quebec consumer contracts, i.e., Smartphone contract, must be
written in French in the absence of an express agreement to the
contrary
– Commercial contracts pre‐determined by one party and contracts with
standard clauses must be written in French in the absence of an
express agreement to the contrary
– If the consumer contract is only written in English and absent an
express agreement to the contrary, the contract may be unenforceable
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34. Doing Business in Quebec
• Employment Law Differences
– Absent a serious fault or just cause for dismissal, minimum notice or
pay in lieu of notice is required for every terminated employee
depending on their length of service:
• 3 months to 1 year – 1 week notice
• 1 to 5 years – 2 weeks notice
• 5 to 10 years – 4 weeks notice
• 10+ years – 8 weeks notice
– Quebec Labour Standards allow for administrative complaints where
an employee can specifically seek reinstatement
– A stipulation of non‐compete may not be enforceable where the
employee is terminated without just and sufficient cause
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35. Doing Business in Quebec
• Security Interests in Personal Property
– Canada’s rules with respect to security granted by debtors against personal
property are similar to the U.S. Uniform Commercial Code and are referred to
as Personal Property Security Acts (PPSA) regulated on a province by province
basis (other than Quebec)
– While Quebec does not use PPSAs, the system is substantively similar
– Quebec requires security to be taken over “movable” or personal property by
way of an “hypothec”
– Security by way of an hypothec is perfected by “publishing” (ie: filing) a notice
at the Personal and Movable Real Rights Registry Office
– All hypothecs must be “published” or registered in order for the secured
party’s interests to be enforceable against third parties
– Quebec, like the rest of Canada uses the “first to perfect” rule to determine
the priority of security interests
– Substantially the same rights and remedies are available to creditors in Quebec
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36. About FMC
• Offices in Montréal, Ottawa, Toronto, Edmonton, Calgary and
Vancouver
• Over 60 areas of expertise, including Business Immigration,
Competition | Antitrust | Foreign Investment Review,
Construction | Infrastructure, Corporate | Commercial, Cross‐
Border, Employment | Labour, Energy, Entertainment | Sports
| Media, Financial Services, Litigation & Dispute Resolution,
Mergers & Acquisitions, Privacy, Real Estate, Securities |
Corporate Finance, Tax, Technology, and Transportation
• More than 500 lawyers across Canada
• For more information, please visit our website at
www.fmc‐law.com
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37. About Hinshaw
• Full‐service national law firm with an emphasis in litigation,
corporate and business law, environmental, labor and
employment law, professional liability defense, and wealth
preservation and taxation matters
• Provides coordinated legal services across the United States, as
well as regionally and locally
• Approximately 500 attorneys in 24 offices located in Arizona,
California, Florida, Illinois, Indiana, Massachusetts, Minnesota,
Missouri, New York, Oregon, Rhode Island and Wisconsin
• Industries include construction, financial services, health care,
insurance, legal, manufacturing, real estate, retail and
transportation
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39. Thank You
Questions?
David P. Little, Partner, FMC Ross H. Manella, Partner, Hinshaw
david.little@fmc‐law.com rmanella@hinshawlaw.com
(613) 783.9639 (954) 375.1138
www.fmc‐law.com
http://www.doingbusinessincanada.com Daniel A. Zabludowski, Partner, Hinshaw
danz@hinshawlaw.com
(305) 358.7747
www.hinshawlaw.com
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