Intra-group foreign debt in the Canadian resource industry

March 31, 2012

The Department of Finance recently released proposed amendments to Canada’s foreign affiliate regime including rules dealing with so-called upstream loans. Bruce Sinclair and Kirsten Kjellander of Blake, Cassels & Graydon explore implications of these proposals for multinational enterprises involved in the natural resource industry.

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Intra-group foreign debt in the Canadian resource industry

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