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Canadian Property Development Overview ( June 2005 )
Two major universities in British Columbia have embarked on large-scale development projects using the leasehold strata development concept as a means of unlocking tremendous value without disposing of their land bases. They have discovered that land developers are willing to pay prices, on a buildable-square-foot basis, for 99-year leasehold interests in land, which are similar to the prices paid by developers for freehold development land in similar locations. -
New Laws and Trends in Canadian Property Leasing ( May 2006 )
The Supreme Court in Crystalline, (upholding the decision of the Ontario Court of Appeal), held that the original tenant under a lease remains liable on the lease covenant notwithstanding that the lease has been assigned to an assignee who subsequently becomes insolvent and the lease has been disclaimed or repudiated in bankruptcy proceedings. -
What You Need To Know About Financing With Synthetic Leases ( March 1999 )
This article explores synthetic leases which is a financing arrangement that is treated as a lease for financial accounting purposes and a loan for Federal income tax purposes. -
Drafting and Litigating Use Exclusives ( February 2000 )
Commercial leases, particularly leases in retail shopping centers, often contain provisions (known as "use exclusiv. -
The Synthetic Lease: An Introduction and Practice Guide ( December 1999 )
The following is intended to provide a basic overview of the synthetic lease and to provide some practice guides on. -
Impact of Post-petition Defaults On Debtor's Entitlement to Exercise A Lease Renewal Option ( September 1999 )
This article examines Cannery Row Co. v. Leisure Corp., where the Bankruptcy Appellate Panel of the Ninth Circuit concluded that a bankruptcy court is not compelled to allow a debtor to exercise a renewal option contained in a nonresidential real property lease when there is a post-petition default under the lease. -
Synthetic Leases Gain Popularity With Public Technology Companies ( August 1999 )
This article provides a comparison of traditional leases, traditional ownership and off-balance sheet leasing. -
Option to Renew Lease Must Have Determinable Price ( June 1999 )
In T. B. Guillory, Inc. v. North American Gaming Entertainment Corporation, 1999 La. App. LEXIS 3 (La. App. 3d Cir.. -
Tax and Accounting Considerations Affecting Energy Service and Outsourcing Agreements ( June 1999 )
Customers, as well as energy service marketing and business development personnel, frequently contemplate the struc.
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