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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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Farm Fixtures: A Saskatchewan Perspective

March 25, 2013 | David G. Gerecke, Q.C., Kit McGuinness

The Food Web: Canadian Agribusiness and Food Law

Our February 28th blog post (“Farm Fixtures: Feed Bunks, Portable Cattle Squeezes, Feedmills and Granaries”) provided an excellent overview of the law surrounding farm fixtures in Canada. This post intends to build on it by offering perspective from one of […]

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Tax Treatment of the Provision of Rent-Free Leases to Charity

January 31, 2013 | Andrew Valentine

Social Impact Newsletter

Charities are occasionally offered the opportunity to use the property of another person free of charge.  This may include the provision of rent-free office or parking space, or the use of physical resources such as cars or equipment.  In some […]

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Canadian Thin Capitalization Regime

January 11, 2013

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by Lyne M. Gaulin and John M. Campbell Miller Thomson LLP Existing Canadian Thin Cap Regime The existing Canadian thin cap regime protects the Canadian tax base from excessive interest deductions by limiting the amount of […]

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The Commercial Lease — Not Just Another Contract

January 2, 2013

Leasing Times

The undisputed seminal case on lease remedies, Highway Properties Ltd. v. Kelly, Douglas & Co. Ltd. (“Highway Properties”) was challenged a few years back by the British Columbia Court of Appeal in Evergreen Building Ltd. v. IBI Leaseholds Ltd. (“Evergreen”). […]

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Repair and Maintenance Obligations Under the Commercial Lease

December 18, 2012 | Philip A. Carson

Real Estate Report - Alberta

A typical commercial lease places most or all of the responsibility for repairs and maintenance on the tenant, except that the tenant’s obligations may be limited in respect of reasonable wear and tear, and the landlord may be responsible for […]

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Right to Work Legislation in Parliament

December 11, 2012 | Gerald D. Chipeur, KC

Canadian Labour & Employment Law Blog

Has right to work legislation been introduced in Parliament? Not yet. However, the seed has been planted. In the fall of 2012, Mr. Pierre Poilievre, M.P. and Parliamentary Secretary to the Minister of Transport, issued a public letter expressing the view […]

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Conflicts of Interest: Avoiding Sticky Situations

December 6, 2012 | Valerie Dixon

Canadian Labour & Employment Law Blog

As Toronto Mayor Rob Ford discovered the hard way, sometimes a conflict of interest is the end of the road (well, maybe). While Mayor Ford’s troubles didn’t relate to employment – he was found to have breached the Ontario Municipal […]

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Laying the Foundation for a Build-to-Suit Lease

December 3, 2012 | Savvas Kotsopoulos

Leasing Times

A build-to-suit (or design-build) lease is essentially a landlord/developer’s agreement to construct a purpose built building, usually for a single tenant. The landlord will typically own or ground lease the lands (and once constructed, the building) and has the option […]

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The defense of laches in grievance arbitration – The one who drags its feet may lose its right!

November 27, 2012

Canadian Labour & Employment Law Blog

Author: Béatrice Arronis We have all been told at least once, “Sorry, you’re too late”. What if it was your turn to say it? It is well known that in the context of grievance arbitration, both unions and employers must […]

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Cross-Border Consequences of Secondment

November 23, 2012

Carrying on Business in Canada For Non-Residents Blog

Cross-Border Consequences of Secondment This posting was authored by Cheryl Teron and Stephen Rukavina Miller Thomson LLP. Secondment often involves one company (the “Lending Employer”) lending its employees to another related company in another country (the “Receiving Employer”) for the […]

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Displaying 1731-1740 of 1800

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.