Insights

( Available in French only )

Planification de vente d’achalandage – Incidences fiscales du budget fédéral de 2016

Tax Newsletter - Québec (French)

Les immobilisations admissibles comprennent les listes de clients, les droits de franchise, les permis, les licences, les quotas et d’autres biens incorporels. Elles comprennent également l’achalandage, qui correspond de façon générale à l’excédent de la valeur d’une société sur la […]

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( Available in French only )

Ce que je construis est-ce un immeuble ou un meuble ?

Construction Newsletter - Quebec

Journal Constructo – 10 mai 2016 Le principe est bien connu dans l’industrie de la construction : celui qui participe à la construction ou à la rénovation d’un immeuble a droit à l’hypothèque légale pour garantir la plus-value donnée à cet […]

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Employees Who Rent Vehicles for Work: Liability Insurance Implications When Accidents Occur

MT Insurance Law Blog

The frequency with which employees rent vehicles for employment purposes is a common occurrence. Amendments to certain legislation in Ontario introduced a priority scheme for liability coverage, and corresponding changes to the standard Ontario Automobile Policy reconfigured personal coverage to […]

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Summary of CRA Filing Requirements for Tax-Exempt Corporations

Social Impact Newsletter

There are a number of persons besides Canadian registered charities and non-profit organizations that have special tax-exempt status under the federal Income Tax Act (Canada) (the “Act”).  These persons are listed in a section of the Act called “miscellaneous exemptions.”  […]

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Software Development and Licensing: What Retailers Need to Know

Retail Industry Update

Every retailer today uses some form of software, whether it be a computer program running on local hardware, a hosted web site or an application running in the cloud or on a mobile device. Unfortunately, many retailers purchase such software […]

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Containing the Spread of Fire(wall)

MT Insurance Law Blog

Implementation of internal firewalls between accident benefits and bodily injury departments has been a struggle for automobile insurers since the publication of the Insurance Bureau of Canada’s Bulletin 184, called “Internal Transfer of Information from Accident Benefits Adjuster to Tort […]

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Advanced Payments: When and Why?

MT Insurance Law Blog

With the pending changes to the SABS, tort adjusters will undoubtedly be called upon by Plaintiff counsel to make advance payments to cover such things as medical expenses, lost wages and attendant care.  Seriously injured Plaintiff’s facing a combined $65,000 […]

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Monetary Claims

Financial Services & Restructuring Communiqué

Highlights A new regime for security over monetary claims came into force January 1, 2016. A “monetary claim” is (i) a claim for payment solely in money that (ii) is owed to the debtor by its creditor or a third party. […]

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Testamentary Freedom and Policy Constraints

Wealth Matters

It is a hallmark of common law jurisdictions that testators have freedom of testamentary disposition , subject only to three exceptions. In other words, an individual may dispose of his or her property as he or she wishes, even if […]

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Court of Appeal Rules that Contractual Limitation Period within Insurance Policy Overrides the Statutory Two-Year Limitation Period

MT Insurance Law Blog

The Ontario Court of Appeal has affirmed that a contractual condition within an insurance contract imposing a limitation period of 1 year will override the statutory two-year limitation period found within the Limitations Act, 2002. In Daverne v. John Switzer […]

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