Insights

Taking over existing leases: A tenant’s perspective

Leasing Times

In many transactions involving the purchase and sale of a business, the seller may not own the property where the business is carried on but may have an existing lease of the property.  In a situation where there is a […]

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Considerations on Winding Up a Charity

Social Impact Newsletter

We are asked from time to time to assist with the dissolution of an existing registered charity.  However, often we suggest to our clients that it might be better for them to either amalgamate the existing charity into another charity […]

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Moore v. Getahun – Court of Appeal Clarifies Rules Regarding Expert Witnesses

MT Litigation Blog

In January of 2014, Madam Justice Wilson of the Ontario Superior Court of Justice released her reasons in Moore v. Getahun. The case was not noteworthy for the facts, which related to a motorcycle accident in which the plaintiff injured his […]

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Bad Faith and Claims Surviving Bankruptcy

MT Litigation Blog

One of the primary reasons why people declare bankruptcy is that upon being discharged, the bankrupt person is released from their obligation to repay most of the debts that had existed at the time they went bankrupt. I say most […]

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What To Do With Sleeping Dogs: Dismissal for Delay

Lloyd's Brief: Canadian Legal Perspectives

In most Canadian jurisdictions, a plaintiff’s claim can be dismissed for delay. Lord Salmon, in Fitzpatrick v. Batger & Co., [1967] 2 All E.R. 657, articulated the problem of dormant claims, as follows: [The defendants] no doubt, however, were relying […]

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( Available in French only )

Garantie légale contre la perte d’ouvrage : le droit du client

Construction Newsletter - Quebec

Journal Constructo – 4 décembre 2014 La loi prévoit une garantie de cinq ans contre la perte d’un ouvrage immobilier suite à sa construction. [1] Cette garantie s’applique lorsque l’immeuble affecté de vices graves ne peut pas servir à l’usage […]

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Surplus Stripping Limits Clarified

Tax Notes

Although the taxpayers were largely unsuccessful in the case of Descarries v. R., 2014 TCC 75, the decision of Tax Court Judge Hogan J. provides a useful analysis of the limits to be applied to “surplus stripping” and contains much that is […]

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CRA Comments on Tax Treatment of Fundraising Event Organized by an Individual

Social Impact Newsletter

A technical interpretation published recently by the CRA addresses the tax treatment of fundraising events organized by individuals.  While many of the factual details of the event are redacted from the published document, the technical is nonetheless revealing of certain […]

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Why Would Anyone Want an Unlimited Liability Company?

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP An unlimited liability company (“ULC”) is a common entity US businesses use as a Canadian subsidiary or to hold Canadian assets.  This can seem […]

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Canadian Federal Revised Anti-Avoidance Back-to-Back Loan Arrangement Proposals Provide Some Relief for Certain Financing Transactions Involving Multinational Groups

International Tax Newsletter

Lyne M. Gaulin, CPA, CA (Ontario, Canada), CPA (State of Illinois, USA), Tax Partner Miller Thomson LLP, Toronto [email protected] 416-595-8590 In Budget 2014, the Federal Government introduced new anti-avoidance rules for back-to-back loan arrangements aimed at financing transactions where a third […]

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