Cross-Border Securitization Transactions between Canada and the U.S. – Key Legal Considerations

In recent years, there has been a significant increase in the volume of cross-border securitization transactions between Canada and the U.S., with market participants now regularly pursuing cross-border securitization transactions in a wide range of contexts.
McCarthy Tétrault has prepared Cross-Border Securitization Transactions between Canada and the U.S. – Key Legal Considerations to provide an overview of some of the legal considerations of Canadian law that are common throughout cross-border securitization transactions. The article highlights some of the main principles of Canadian law that U.S. legal practitioners should bear in mind when working on cross-border securitization transactions between Canada and the U.S., including:
- Licensing
- Tax (including Income Taxes, Withholding Taxes and Sales Taxes)
- Personal Property Security (including provincial Personal Property Security Acts and the Civil Code of Québec)
- Interest Rates
- Currency
- Assignability
- “True Sale”
- Securities Law (including Disclosure and Filing Requirements, the Canadian Wrapper Exemption and the International Dealer Exemption)
Cross-Border Securitization Transactions between Canada and the U.S.
Key Legal Considerations
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