Insights

Canada Revenue Agency Eliminates Tax Deferral for Joint Ventures

Tax Notes

CRA has announced that it is withdrawing its administrative position allowing participants in a joint venture (“JV”) to establish a fiscal period for the JV that differs from the fiscal periods of the JV participants.  This change was made inevitable […]

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Capital Cost Struggles

Leasing Times

The struggle between landlords and tenants regarding capital costs is not a new one.  Commercial leases address this issue in a variety of ways.  A very recent decision of the Ontario Superior Court of Justice in RioCan Holdings Inc. v. […]

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( Available in French only )

Les travaux ont une fin, mais quand survient-elle ?

Construction Newsletter - Quebec

Le Code civil du Québec (« CCQ ») confère à certains intervenants impliqués dans la réalisation d’un projet de construction, le droit de bénéficier de l’hypothèque légale de la construction. Celle-ci est acquise en « faveur des architecte, ingénieur, fournisseur de […]

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( Available in French only )

L’ordre public et les stipulations contractuelles

Construction Newsletter - Quebec

En vertu de l’article 1413 du Code civil du Québec, un contrat dont l’objet est contraire à l’ordre public est nul. Une déclaration de nullité peut, suivant les circonstances, ne toucher que certaines des clauses contenues au contrat dans la […]

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Extra-Jurisdictional Recognition of Enduring Powers of Attorney and Representation Agreements in British Columbia

Wealth Matters

Significant amendments to the Power of Attorney Act and the Representation Agreement Act came into force in British Columbia on September 1, 2011. While powers of attorney or representation agreements made before this date are still valid, the new legislation […]

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What does “Authorized by Law” to Drive Mean?

MT Insurance Law Blog

The Court of Appeal for Ontario has released a decision interpreting the meaning of the phrase “authorized by law” in s. 4(1) of O. Reg. 777/93 (Statutory Condition 4 in the OAP). In Kereluik v. Jevco, the insured Kereluik was […]

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Privacy Law Primer for Alberta Charities and Non-Profits

Social Impact Newsletter

In Alberta, both federal and provincial privacy statutes govern the collection, use and disclosure of personal information.  These are the Personal Information Protection and Electronic Documents Act (PIPEDA) and the Alberta Personal Information Protection Act (PIPA), which impact for-profit entities […]

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Entitlements of Employees who Resign with an Extended Notice Period

Canadian Labour & Employment Law Blog

In the absence of a contractual provision to the contrary, an employee must provide his or her employer with reasonable notice of his or her resignation. Occasionally, however, an employer may find itself faced with the question of how to […]

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( Available in French only )

Le paiement des matériaux fournis pour la construction d’un ouvrage

Construction Newsletter - Quebec

Les fournisseurs de matériaux qui souhaitent protéger leurs créances se prévalent du mécanisme de l’hypothèque légale ou produisent une réclamation à la compagnie d’assurance ayant fourni un cautionnement de paiement de la main d’œuvre et des matériaux. Il arrive toutefois […]

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( Available in French only )

Quand l’entrepreneur dispose d’un motif sérieux pour mettre un terme au contrat

Construction Newsletter - Quebec

Dans une rubrique antérieure du présent journal, nous traitions du droit exceptionnel dont dispose le donneur d’ouvrage de résilier le contrat de construction sans motif et des limites à ce droit. Ce faisant, nous soulignions le contraste entre ce privilège […]

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