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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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Meaning of Carrying On Business in Canada

March 31, 2014

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by Crystal Taylora Partner in the Saskatoon Office and Graham Pursean associate in the Regina Office ofMiller Thomson LLP As a non-resident engaging in activities in Canada, it is important to understand whether your activities will […]

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Tread carefully through ‘additional name insured’ territory

February 3, 2014 | Barbara Zeller

Leasing Times

One of the many tricky terms in the insurance provisions of a lease is the common clause requiring that the landlord be included as an “additional named insured” in the tenant’s commercial general liability policy (“CGL“). While it is always […]

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Transfer to Small Claims Court? I Don’t Think So…

February 3, 2014 | James B. Prior

MT Insurance Law Blog

In a recent decision in a personal injury action, a Superior Court Judge denied a plaintiff’s motion to transfer her action to Small Claims Court despite her assertion that her damages would properly be assessed under the $25,000 limit of […]

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Alberta Introduces Compassionate Care Leave

January 24, 2014 | Stephen M. Torscher

Canadian Labour & Employment Law Blog

Late last year, the Government of Alberta quietly announced that Bill 203, the Employment Standards (Compassionate Care Leave) Amendment Act, 2012, would come into force on February 1, 2014.  Bill 203 was introduced to the Alberta Legislature on November 1, […]

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A Non-Resident Disposing of Taxable Canadian Property

December 31, 2013

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by  Cheryl Teron, a Partner in the Vancouver Office of Miller Thomson LLP and Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP A non-resident of Canada may have to pay Canadian income tax on taxable capital […]

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The Restrictive Covenant Taxation Scheme: Killing a Fly with a Sledgehammer

November 28, 2013

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 The Federal Court of Appeal’s decisions in Canada v. Fortino and Manrell v. Canada held that payments for a non-competition agreement were not […]

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“Jointly and in Concert”: Alberta court confirms applicability of early warning system in the context of proxy fight

November 21, 2013 | Andréa Girardin

Securities Practice Notes

On September 10, 2013, the Alberta Court of Queen’s Bench released its reasons for judgment in Genesis Land Development Corp. v. Smoothwater Capital Corporation, 2013 ABQB 509 (“Genesis”). In August 2013, Genesis Land Development Corp. (“Genesis”) had applied for an […]

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Owner Vicariously Liable for Drunk Driver’s Accident

November 8, 2013 | James B. Prior

MT Insurance Law Blog

Recently, the Ontario Superior Court of Justice considered the vicarious liability of an owner of a vehicle for the negligence of the driver of the vehicle in the unfortunate case of Watts v. Boyce, Dunham and Co-Operators. The lawsuit in […]

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Think Twice Before Using an LLC in Canada

October 31, 2013

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by Cheryl Teron a Partner in the Vancouver Office of Miller Thomson LLP and Stephen Rukavina an Associate in the Vancouver Office of Miller Thomson LLP Introduction A limited liability company (“LLC”) is a common type […]

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The Indian Act Tax Exemption & Commercial Fishing Income

October 18, 2013

Aboriginal Law Update

Introduction Section 87 of the Indian Act, R.S.C. 1985, c. I-5 can exempt the property of First Nation individuals and bands from taxation.  For obvious reasons, this exemption can provide very valuable benefits to First Nation individuals, bands, and their […]

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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.