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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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2024 Canada Federal Budget – Government Focus on Personal Tax Measures

April 16, 2024

Federal Budget Review

On April 16, 2024 (“Budget Day”), the Deputy Prime Minister and Minister of Finance, Chrystia Freeland, introduced Canada’s 2024 federal budget (the “2024 Federal Budget”). Leading up to Budget Day, it was widely predicted that the 2024 Federal Budget would […]

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Forced intervention and recourse in warranty: recent analysis of the Québec Superior Court

April 16, 2024 | Jasmine de Guise, Mathieu Boily

Commercial Litigation Communiqué

The Québec Code of Civil Procedure c-25.01 provides litigants with two procedural mechanisms for involving a third party in the proceedings, namely, (1) a recourse in warranty, which allows the litigant to be indemnified for an adverse judgment, and (2) forced […]

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Redevelopment considerations for faith groups

April 15, 2024 | Michael J. Wren, Matthew Marriott

Real Estate Report

Many faith groups in Canada are faced with a similar issue: dwindling congregations and financial resources coupled with aging real estate assets which are often subject to designation under the Ontario Heritage Act. Those tasked with the stewardship of places […]

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Moving manufacturing and processing (taxable income) to Yukon: This math is mathing!

April 11, 2024 | Raymond G. Adlington

Tax Notes

I love math. I appreciate the coexistence of precision and ambiguity within math. I enjoy the patterns and randomness that present simultaneously within math. I smirk looking back at the quirky symbols and the superscripts and subscripts I once used […]

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Taxpayer relief in Maverick Oilfield Services Ltd.

April 11, 2024 | Justin Ng

Tax Notes

Despite their best efforts, taxpayers may sometimes fail to comply with their obligations under the Income Tax Act (Canada) (the “ITA”) and incur interest and penalties as a result. In such circumstances, subsection 220(3.1) of the ITA provides the Canada […]

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Alberta Human Rights Tribunal cracks down on workplace discrimination with highest general damages award to date

April 10, 2024 | Teri Treiber, Kira Lagadin

Labour and Employment Communiqué

A recent decision by the Alberta Human Rights Tribunal (the “Tribunal”) has sent a clear message that it will not take sexual harassment in the workplace lightly. In Oliva, Pascoe, and Strong v Gursoy, 2024 AHRC 45, three complainants (the […]

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CARM, and the “Big Bang”

April 10, 2024 | Daniel Kiselbach, MBA, Satinder Bains, Michael Hanuman

Global Trade and Customs Bulletin

The new CBSA Assessment and Revenue Management (“CARM”) is scheduled to launch on May 13, 2024. The implementation approach of the Canada Border Services Agency (“CBSA”) is being  described as a “big bang,” this is because CBSA plans to introduce […]

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“A solemn promise” – enforcement of an undertaking and the doctrine of functus officio

April 9, 2024 | Debra Curcio Lister, KC

Commercial Litigation Communiqué

The Alberta Court of King’s Bench in Star Energy Canada Inc v Builders Energy Services Ltd, 2023 ABKB 641 affirmed and enforced an undertaking personally given by the principal of Star Energy Canada Inc. (“SEC”), the plaintiff in the lawsuit, […]

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Liability for defamatory statements reposted on social media

April 9, 2024 | Emma L. Johnston, Caitlin Smith

Commercial Litigation Communiqué

INTRODUCTION Social media offers a platform for the sharing of information; however, the use of social media presents unique and significant legal challenges and potential liability, including the issues of jurisdiction and defamation. In Durand v Higgins, 2024 ABKB 108 […]

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Grimes v Governors of the University of Lethbridge, 2023 ABKB 432: A defence of Schedule C

April 9, 2024 | Alice M.L. Wong, Kaitlynd Hiller

Commercial Litigation Communiqué

Litigation is often a lengthy and costly experience for those involved in commercial disputes. Parties often assume that if they are successful, their entire legal fees will be paid for by the losing side. However, in Alberta that is the […]

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Displaying 141-150 of 1800

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.