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Insights

Miller Thomson has uniquely Canadian insights on the latest legal and business trends and developments, and how they affect you and your organization.

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Government announces GST/HST break on certain holiday essentials

November 22, 2024 | Colleen Ma

Tax Notes

On November 21, 2024, the Department of Finance announced temporary GST/HST relief on certain holiday essentials from December 14, 2024 to February 15, 2025. Many businesses, including retail stores and restaurants, will quickly need to review their product lists and […]

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Affordable housing and the relief of poverty: The CRA updates its guidance

November 21, 2024 | Kaitlyn Nelson, Sarah Fitzpatrick

Social Impact Newsletter

On October 23, 2024, the Canada Revenue Agency (the “CRA”) updated its administrative guidance on the relief of poverty and charitable registration (Document CG-029) (the “Guidance”). The updated Guidance includes new guidance for charities seeking to relieve poverty through affordable […]

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Why your charity should rethink volunteer policies: Lessons from a court decision

November 21, 2024 | David Tang

Social Impact Newsletter

Many charities would be surprised to learn that a court would intervene in an internal decision about whether to allow a volunteer to continue their work. However, that is exactly what the Superior Court of Justice on Ontario did in […]

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Providing crossborder inter-company goods or services? Don’t forget about transfer pricing!

November 14, 2024 | Colleen Ma, Tom Ghag

Transportation & Logistics Communiqué

In the transportation and logistics industry, as with other industries, it is common for corporations in the same multinational group to provide goods and services to one another. If the parties to such a transaction include a Canadian taxpayer (for […]

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Liar, liar, trucks on fire: BC court upholds coverage denial against insured who misrepresented material facts

November 12, 2024 | Karen L. Weslowski, Lara Jung

MT Insurance Law Blog

Introduction Media West Zny Inc. v Insurance Corporation of British Columbia, 2024 BCSC 625, clarifies the law on material misrepresentations in the context of insurance contracts. The decision highlights that, while a plaintiff’s lack of credibility or reliability alone may […]

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If they repudiate, you can remediate: Remedies for Alberta landlords in commercial lease abandonment

November 12, 2024 | Anna Kosa, Khushboo Goyal

Commercial Litigation Communiqué

Long-term commercial leases can pose challenges for both tenants and landlords, particularly  when changing circumstances – whether it be financial, operational, or otherwise – render a lease untenable. In such situations, landlords are at risk of tenants defaulting on their […]

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Diedrich v. Wolters Kluwer: An examination of disclaimer language in software agreements

November 11, 2024 | David Schnurr

Technology, IP and Privacy Newsletter

Introduction The case of Diedrich v. Wolters Kluwer, 2024 WL 291156 (S.D.N.Y. 2024) (“Diedrich”), provides key insights into the interpretation and enforceability of disclaimer language in software agreements (e.g., software license agreements such as end-user license agreements or Software-as-a-Service (SaaS) […]

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My data, everyone’s business – Privacy regulators issue Concluding Joint Statement on data scraping and the protection of privacy

November 11, 2024 | David Krebs, Manahil Arshad

Technology, IP and Privacy Newsletter

On October 28, 2024, the Office of the Privacy Commissioner of Canada (“OPC”) issued a Concluding Joint Statement on data scraping and privacy protection.[1] This document outlines the expectations for organizations to safeguard individuals against the risks posed by unlawful […]

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Adoption du Projet de Loi No 62 : la collaboration au premier plan

November 7, 2024 | Yann-Julien Chouinard, Evelyne Morin, Alexandre Lebeau

Construction Newsletter - Quebec

Le secteur des infrastructures publiques au Québec a été récemment confronté à de nombreux enjeux notamment, la baisse d’intérêt d’acteurs de l’industrie envers les méthodes traditionnelles d’adjudication des contrats. Celle-ci s’explique non seulement par les risques inhérents de ces méthodes […]

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The OSC’s Insights on the OSC Staff’s Approach to Sustainable Finance: An overview

November 5, 2024 | Bruno Caron, Jennifer Jeong, Simon Igelman

MT Biosphere™

On October 7, 2024, the Ontario Securities Commission (the “OSC”) published Insights on the OSC Staff’s Approach to Sustainable Finance (“Insights”). The Insights clarify the OSC’s approach to sustainable finance in alignment with its Strategic Plan for 2024-2030,[1] the 2023-2024 […]

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Disclaimer

This blog sets out a variety of materials relating to the law to be used for educational and non-commercial purposes only; the author(s) of this blog do not intend the blog to be a source of legal advice. Please retain and seek the advice of a lawyer and use your own good judgement before choosing to act on any information included in the blog. If you choose to rely on the materials, you do so entirely at your own risk.