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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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Pertinent Loan or Indebtedness Regime

November 14, 2012 | John M. Campbell

International Tax Newsletter

IN THIS SECTION: PLOI Relieving Rule for Subsection 15(2) Shareholder Indebtedness Scope of PLOI Exception PLOI Elections Certain Reorganizations Involving Canadian Resident Corporate Creditors Deemed Interest Income To File or Not to File a PLOI Election? Application Date PLOI Relieving […]

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Foreign Affiliate Dumping Transactions

November 14, 2012 | John M. Campbell

International Tax Newsletter

Anti-Surplus Stripping Rule for Canadian Resident Corporations Controlled by Non-Residents Bill C-45 adds a new anti-surplus stripping rule to the Income Tax Act (Canada) (the “Act”) as section 212.3.  This provision will apply to a corporation that is: resident in […]

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Tax Tips for Recreational Property Owners

October 10, 2012

Wealth Matters

One of the most common and biggest tax savings measures available to Canadians is the principal residence exemption from capital gains tax.  Ordinarily, if you sell a property for more than you paid to buy it, you have a capital […]

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The Case of the Missing Records – Part 2

September 28, 2012

Social Impact Newsletter

This is second in a series of articles about how to deal with deficiencies in corporate records. In Part 1, we addressed the importance of conducting thorough searches of any available records and evidence of past corporate decisions and actions.  […]

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Replacing Donation Receipts

September 28, 2012 | Kate Lazier

Social Impact Newsletter

From time to time a charitable tax receipt needs to be replaced.  The procedure for issuing replacement receipts depends on whether the first receipt was lost, spoiled or needs to be cancelled due to a return of the gift. Lost […]

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Scents and Sensitivities

September 18, 2012 | Thomas V. Duke

Canadian Labour & Employment Law Blog

Employers often face a variety of complaints from employees about health concerns due to individual conditions. One Ontario employer recently faced a Human Rights complaint for its failure to eliminate all scents from the workplace in the case of Kovios […]

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Long Term Leases and Ontario’s Planning Act

September 4, 2012

Leasing Times

Section 50 of the Planning Act and its predecessor sections have been in force for many years. Subsections 50(3) and 50(5) begin with a general prohibition against any conveyance, mortgage, purchase and sale agreement, or “any agreement that has the […]

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Corporate Tax Rates for Non-Residents Carrying on Business in Canada

August 7, 2012

Carrying on Business in Canada For Non-Residents Blog

Foreign companies that want to carry on business in Canada generally do so through a Canadian branch or a Canadian subsidiary. This post outlines the general tax rates for non-residents carrying on business in Canada using one of those structures. […]

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Gender Identity and Access to Women’s Washroom Facilities

July 9, 2012

Canadian Labour & Employment Law Blog

Author: Erik Marshall In response to a communiqué we recently published, in which we reported that a proposed amendment to the Ontario Human Rights Code (“Ontario Code”) that would see “gender identity” and “gender expression” added to the list of […]

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CRA Comments on NPO Issues Facing Sports Clubs and Associations

June 30, 2012 | Andrew Valentine

Social Impact Newsletter

Two recent CRA technical interpretations offer guidance into the CRA’s views on issues affecting sports clubs and associations operating as non-profit organizations (“NPOs”).  As part of an ongoing audit project, the CRA is reviewing the operations of a wide range […]

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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.