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Canada's Booming M&A Market: Trends And Strategic Considerations For Cross-Border Transactions

Nature And Scope Of Canada's M&A Boom Canada is in the midst of an M&A boom, with growth in transaction value significantly outpacing robust growth in the United States and worldwide. During 2005, the dollar value of announced Canadian deals increased by nearly 85 percent over 2004 levels...

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A Life Sciences Practice That Leads The Discussion

Editor: Ms. Reicin, we last spoke in September of 2004. Would you tell us something about the evolution of Torys' life sciences practice during the past two years? Reicin: The life sciences practice has grown dramatically. We have expanded in all the disciplines that are specific to the life...

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The Intellectual Property Discussion In Canada Heats Up

Editor: Mr. Coster, would you tell our readers something about your professional experience? Coster: I have a B.Sc. in Physics from the University of Toronto and a law degree from Osgoode Hall Law School. I am also a registered patent agent for the Canadian and U.S. patent offices. I articled...

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S-Ox Is Not Revolutionizing Officer And Director Liability (Yet)

The Sarbanes-Oxley Act of 2002(S-Ox) was a significant and sweeping legislative response to the corporate accounting scandals and ensuing bankruptcies that followed the high tech boom of the late 1990s, as epitomized by the collapse of Enron. Most provisions ofS-Ox gave the Securities and Exchange...

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SEC And PCAOB Host Public Roundtable On Internal Control

The internal control rules under section 404 of the Sarbanes-Oxley Act of 2002 have been in place for two years in the United States and have generated more controversy than any other corporate governance reform. The Securities and Exchange Commission and the Public Company Accounting Oversight...

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Changes In GAAP Put Spotlight On Environmental Disclosure

Recent changes to accounting rules governing asset retirement obligations, particularly with respect to environmental legal obligations, have put the spotlight on environmental disclosure. The new rules are quite complex and ambiguous. Many of the finer points in their application have yet to be...

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U.S. Appellate Court To Decide Whether Foreign Patent Claims Are In Play

Has the trend toward a one-stop shopping world pervaded our legal system, and specifically the patent community? We are well aware of recent globalization and the accompanying expansion of cross-border research and development, outsourcing to manufacturing facilities abroad and blossoming...

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