Miller Thomson has uniquely Canadian insights on the latest legal and business trends and developments, and how they affect you and your organization.
Commodity taxes always have a big impact on transactions related to real property. A 7% tax on the purchase price of your hamburger and fries at lunch is not a big deal, but a 7% tax on the purchase price […]
Background After well over a decade of debate, consultation and consideration, on June 26, 2013, Bill C-48 received royal assent. Bill C-48 is an omnibus tax bill that includes, among other measures, revised rules for the taxation of non-resident trusts […]
Relief from forfeiture, the right of the courts to set aside any landlord termination of the lease and to reinstate the evicted tenant to the leased premises, has long been an integral part of the Canadian commercial leasing scene. In […]
Recently, there has been increasing concern about the potential risk of liability relating to privacy breaches involving personal health information. Subsequent to new developments in the law relating to tort liability and the certification of a number of class action […]
( Available in French only )
La demanderesse Caisse Desjardins de Vaudreuil-Soulange (la « Caisse ») demande à la Cour de rendre un jugement sur la requête pour jugement sur des questions de droit préliminaires. La Caisse détient une hypothèque immobilière sur l’immeuble de M. Rémy Brabant. La […]
( Available in French only )
Dans le cours de ses affaires, la débitrice Colbex a remis des produits de viande à Les Entreposages Frigorifiques Total inc. (Total) de manière à ce que cette dernière procède à la congélation, manutention et entreposage desdits produits de viande. […]
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 The Basics The goods and services tax (GST) is a value-added […]
In a recent edition of Excise and GST/HST News, the CRA summarized the timing issues that apply to eligible public service bodies (PSB) when claiming PSB rebates for GST/HST paid on eligible purchases. A PSB is defined as a charity, […]
This posting was authored by Graham Purse, an Associate in the Regina office of Miller Thomson LLP. General Every person paying to a non-resident person a fee, commission, or other amount in respect of services rendered in Canada must withhold 15% […]
On April 25, 2013, the Federal Court of Appeal (“FCA”) released its decision in the case of MacDonald v. R (2013 FCA 110) (“MacDonald”). Unfortunately for the taxpayer, the FCA in a unanimous decision overturned the decision of Justice Hershfield of […]
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.
