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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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Registered Charity T3010 Mailing Address Change

September 25, 2018 | Sarah Fitzpatrick

Social Impact Newsletter

To meet their obligations under the Income Tax Act (Canada), all registered charities must file a Registered Charity Information Return (T3010) on an annual basis within six months of their financial year end. Canada Revenue Agency has issued an update […]

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Alberta’s new Act to Strengthen Financial Security for Persons with Disabilities

September 6, 2018 | Jacklynn Pivovar

Wealth Matters

Effective April 1, 2018, Alberta introduced changes to the Assured Income for the Severely Handicapped Act and Regulations to allow families and guardians more options for financial support for persons with disabilities without negatively affecting their entitlement to provincial benefits […]

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Do you have a Duty to Report A Medically Unfit Driver? New Reporting Requirements in Effect

August 24, 2018 | Kathryn M. Frelick, Alissa Raphael

Health Communiqué

After 40 years without change, amendments to the medical and vision reporting requirements under Ontario’s Highway Traffic Act (“HTA”) are in effect.  The amendments are significant and have broad implications for health industry clients. Starting July 1, 2018, physicians and […]

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Where a Plaintiff is Ordinarily Resident Outside of Ontario, Under What Circumstances will a Court Order Security for Costs?

August 7, 2018 | Teneil MacNeil

MT Insurance Law Blog

General Legal Principles Rule 56.01 of the Rules of Civil Procedure, R.R.O. 1990, Reg. 194 provides that the Court, on motion by a defendant in a proceeding, may make an order for security for costs where it appears that the […]

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Beneficial Interests in Discretionary Trusts and the Associated Corporations Rules; Moules Industriels v. The Queen

August 7, 2018 | Stephen Sweeney, TEP

Wealth Matters

When two or more corporations are associated for the purposes of the associated corporation rules in section 256 of the Income Tax Act (the “Act”), those corporations are required to share a business limit and, consequently, eligibility for the small […]

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Recognizing and Understanding Undue Influence in Estate Planning

August 7, 2018 | Matt Trotta

Wealth Matters

Undue influence is a troubling issue in estate planning as it is not always apparent to even the most experienced of lawyers when taking instructions from clients. The circumstances of influence are frequently not disclosed by a client, and the […]

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Canadian Income Tax on US Charities

July 31, 2018 | Robert B. Hayhoe

Social Impact Newsletter

How does a US charity make sure that it does not pay Canadian tax?  By applying for an exemption letter from the Canada Revenue Agency (CRA). In Canada, only a charity that is a Canadian registered charity is exempt generally […]

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Implicit Waiver of Privilege

July 20, 2018 | Imran Ahmad, Katherine Barbacki

MT Cybersecurity Blog

Overview Solicitor-client privilege and litigation privilege are a fundamental component of our justice system. Solicitor-client privilege is intended to provide “full, free and frank communication between those who need legal advice and those who are best able to provide it,” […]

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Who is My Neighbour? SCC Rules on Foreseeability and the Duty of Care in Tort Law

July 3, 2018 | Philip A. Carson, Steve Rehak

Lloyd's Brief: Canadian Legal Perspectives

In Canadian tort law, a duty of care requires a relationship of sufficient proximity.  That relationship is informed by the foreseeability of an adverse consequence of one’s actions, subject to policy reasons that a duty of care should not be […]

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School Boards Can Transfer a Student for Safety Reasons

June 28, 2018 | Baktash Waseil

Morning Recess Education Law Newsletter

Recently, in K.W. v Toronto Catholic District School Board, 2018 ONSC 2794, the Divisional Court confirmed that school boards have the authority to impose an administrative transfer on a student to preserve the safety and well-being of other students. By […]

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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.