Contributing Lawyers


Cyndee Todgham Cherniak

United States

Susan Kohn Ross


Andrew Hudson

Partners/Partnerships Are Tricky With GST/HST

Partners and partnerships are different legal entities for goods and services tax (GST) / harmonized sales tax (HST) purposes. Pursuant to subsection 123(1) of the Excise Tax Act (Canada), a partnership is a "person".  ...

Amalgamations and GST/HST

Amalgamations are the combining of one or more corporation to form a new entity.  For example, Corporation A and Corporation B can amalgamate under corporate laws to form Corporation AB.  The assets and liabilities are...

The Trouble With Venture Capital

On August 11, 2009, the Financial Post ran an article written by Brad Cherniak of Sapient Capital Partners in Canada entitled "The trouble with venture capital: Problem is not too little money but too much". It is a great article...

Lang Michener LLP Expands into Hong Kong - Only Canadian Law Firm Registered to Practice in Hong Kong

Lang Michener LLP announced today the opening of its office in Hong Kong, in association with local law firm Angela Ho & Associates. The Hong Kong office will provide Lang Michener's clients with greater access to its Canadian...

CEO/CFO Certifications and Internal Controls

For financial periods ending on or after December 15, 2008, the Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) will certify annually the effectiveness of internal controls for financial reporting...

Economist Magazine Ranks Canada as 4th Best To Do Business

I am happy to inform Trade Lawyers Blog readers that Canada has been ranked as the 4th best place in the world to conduct business.

The Economist Intelligence Unit (EIU), which is part of the same company that publishes The...