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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
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

                                                      2
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%




                                                                  3
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




                                                                   4
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


                                                                  5
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




                                                                  6
Exports to Canada from Florida
• Fruits and vegetables
• IT products/electronic components
• Medical devices and equipment 
• Pharmaceuticals
• Telecommunications equipment
• Fertilizers
• Aerospace products and parts




                                      7
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




                                                                                   8
Top Considerations for Doing Business in 
Canada
• What Constitutes Doing Business in Canada?
• Immigration
• Labor & Employment Laws
• Foreign Investment Review
• Income Tax
• Securities and Regulatory Overview
• Litigating in Canada
• Doing Business in Quebec


                                               9
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

                                                                                 10
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

                                                                             11
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



                                                                                             12
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
                                                                                                                 13
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




                                                                    14
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)


                                                                       15
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

                                                                               16
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




                                                                          17
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




                                                                           18
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



                                                                                 19
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




                                                                                       20
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




                                                  21
Canadian Court Structure 
• 10 provinces, 3 territories
• Constitutional authority for the judicial system is divided between the 
  federal and provincial governments
• Provincial level of courts have jurisdiction over the majority of disputes 
• Provincial Superior Court Judges appointed by federal government
• Criminal Code is federal, administered by courts at the provincial level




                                                                                22
Canadian Court Structure




Provincial Level
• Most litigation is dealt with at the provincial level
• Judges are appointed by the federal government
• Variety of court structures in each province but all have a trial level and an 
  appellate level


                                                                                    23
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




                                                                               24
Canadian Court Structure
Quebec Legal System
• All provinces except Quebec are common law jurisdictions  
• The foundation of Quebec's legal system is the Civil Code of Quebec which 
  was initially based on and inspired by the Napoleonic Code of 1804




                                                                               25
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

                                       26
Civil Trials
• Most civil cases in Canada are tried by a judge without a jury
• Jury Notices may be served but are routinely struck
• No codification of evidentiary rules (based on Judge made 
  Common Law) – no equivalent to US Federal Rules of Evidence
• Trials conducted in a manner similar to the U.S.




                                                                   27
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




                                                                                 28
Costs
Loser Pays System:
• Costs regime varies from jurisdiction to jurisdiction
• Costs = legal fees and disbursements
• In Ontario, costs are payable on either of two scales
   – Partial Indemnity: 30% ‐ 60% of actual costs
   – Substantial Indemnity: 75%‐85% of actual costs
• Offers to settle which are not accepted can have costs 
  consequences for plaintiffs and defendants (increases the 
  scale of costs)
• Unproven allegations of fraud usually attract substantial 
  indemnity costs

                                                               29
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)



                                                                             30
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


                                                                                                     31
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



                                                                         32
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




                                                                       33
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



                                                                             34
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 


                                                                                     35
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• More than 500 lawyers across Canada
• For more information, please visit our website at 
  www.fmc‐law.com

                                                                   36
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

                                                                   37
The preceding presentation contains examples of the kinds of 
issues companies dealing with doing business in Canada could 
face. If you are faced with one of these issues, please retain 
professional assistance as each situation is unique.




                                                                  38
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



                                                                                 39

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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 2
  • 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% 3
  • 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 4
  • 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 5
  • 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 6
  • 7. Exports to Canada from Florida • Fruits and vegetables • IT products/electronic components • Medical devices and equipment  • Pharmaceuticals • Telecommunications equipment • Fertilizers • Aerospace products and parts 7
  • 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 8
  • 9. Top Considerations for Doing Business in  Canada • What Constitutes Doing Business in Canada? • Immigration • Labor & Employment Laws • Foreign Investment Review • Income Tax • Securities and Regulatory Overview • Litigating in Canada • Doing Business in Quebec 9
  • 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 10
  • 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 11
  • 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 12
  • 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 13
  • 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 14
  • 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) 15
  • 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 16
  • 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 17
  • 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 18
  • 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 19
  • 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 20
  • 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 21
  • 22. Canadian Court Structure  • 10 provinces, 3 territories • Constitutional authority for the judicial system is divided between the  federal and provincial governments • Provincial level of courts have jurisdiction over the majority of disputes  • Provincial Superior Court Judges appointed by federal government • Criminal Code is federal, administered by courts at the provincial level 22
  • 23. Canadian Court Structure Provincial Level • Most litigation is dealt with at the provincial level • Judges are appointed by the federal government • Variety of court structures in each province but all have a trial level and an  appellate level 23
  • 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 24
  • 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 26
  • 27. Civil Trials • Most civil cases in Canada are tried by a judge without a jury • Jury Notices may be served but are routinely struck • No codification of evidentiary rules (based on Judge made  Common Law) – no equivalent to US Federal Rules of Evidence • Trials conducted in a manner similar to the U.S. 27
  • 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 28
  • 29. Costs Loser Pays System: • Costs regime varies from jurisdiction to jurisdiction • Costs = legal fees and disbursements • In Ontario, costs are payable on either of two scales – Partial Indemnity: 30% ‐ 60% of actual costs – Substantial Indemnity: 75%‐85% of actual costs • Offers to settle which are not accepted can have costs  consequences for plaintiffs and defendants (increases the  scale of costs) • Unproven allegations of fraud usually attract substantial  indemnity costs 29
  • 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) 30
  • 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 31
  • 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 32
  • 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 33
  • 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 34
  • 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  35
  • 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 36
  • 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 37
  • 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 39