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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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Department of Finance releases draft legislation limiting expense deductions for short-term rentals

January 11, 2024 | Carolyn S. Inglis

Tax Notes

On December 20, 2023, the Department of Finance released for consultation draft legislation to amend the Income Tax Act (the “Act”).  The draft legislation is intended to implement the measure previously announced in the 2023 Fall Economic Statement to deny […]

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The Federal Government’s Fall Economic Statement 2023 – A welcome change for employee ownership trusts

January 11, 2024 | Andrew Rodrigues

Tax Notes

Employee ownership trusts Employee ownership trusts (“EOTs”) were introduced in the Government of Canada’s (the “Federal Government”) Budget 2023.[1] Generally speaking, an EOT is a Canadian resident trust holding shares of a “qualifying business,”[2] which is exclusively for the benefit […]

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Kelana Holdings Ltd. v 393510 Alberta Ltd.: Civil contempt standards and implications for enforcement

January 10, 2024 | Bryan Hosking, Annie Redmond, Danielle M. Bouchard

Commercial Litigation Communiqué

A recent decision by the Alberta Court of King’s Bench in Kelana Holdings Ltd. v 393510 Alberta Ltd., 2023 ABKB 486 [Kelana],[1] provides clarity for parties looking to exercise their rights of enforcement when a party does not comply with […]

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Nouveaux pouvoirs de l’AMP : quel usage en a-t-elle fait?

January 9, 2024 | Tania L. Pinheiro, Evelyne Morin

Construction Newsletter - Quebec

En examinant des décisions rendues par l’AMP depuis l’élargissement de ses pouvoirs et la remise en question subséquente de ces décisions par voie de contestation judiciaire, le présent article dresse un portrait de l’utilisation qu’a faite l’AMP de ses nouveaux […]

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EU Artificial Intelligence Act: A groundbreaking agreement shaping the future of AI Regulation

January 9, 2024 | David Krebs, Jonathan Tong, Maryam Zargar, Garhet Maze

MT Cybersecurity Blog

On December 9, 2023, a provisional agreement on the EU Artificial Intelligence Act (“AI Act”) (“Provisional Agreement”) was reached between the Council presidency and the European Parliament. This groundbreaking Regulation aims to ensure the safety of AI systems in the […]

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A year in review: Key 2023 employment law decisions

January 8, 2024 | Erin Minuk, Safa Warsi

Labour and Employment Communiqué

As 2023 comes to a close, it is time to look back on important cases that shaped the employment law landscape over the past year. The cases highlighted below serve as helpful reminders of the potential costs associated with faulty […]

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Changes to Real Property Matters: s.194 of the Education Act and O. Reg. 374/23

January 4, 2024 | Jaclyn Tarola, Julia Cicconi, Nadya Tymochenko

Morning Recess Education Law Newsletter

The Better Schools and Student Outcomes Act, 2023, S.O. 2023, c. 11 has come into force with respect to the newly imposed powers of the province in acquisitions and dispositions of school board property. Beginning December 31, 2023, considerable changes […]

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Top five recent condo cases

January 2, 2024 | Justin McLarty

MT Condominium & Strata Brief

As a new year starts, we provide our thoughts on five recent interesting condo cases in Ontario. While the Condominium Authority Tribunal (“CAT”) is now doing much of the heavy lifting for compliance issues, the Small Claims Court and Superior […]

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The Ontario Superior Court of Justice emphasizes the importance of document disclosure

December 28, 2023 | Riccardo Del Vecchio, Michael Fazzari

Breaking Ground: MT Construction Law Ontario Edition

In Premform Limited v. Heights Rental Construction Inc., 2023 ONSC 955, and in the context of a motion for directions and leave as required, Associate Justice Robinson of the Ontario Superior Court of Justice dealt with the admissibility of a […]

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Municipal Land Transfer Tax to increase for “high value” residential properties in January 2024

December 28, 2023 | Michael Carli, Mario Concordia, Jaclyn Tarola

Breaking Ground: MT Construction Law Ontario Edition

On September 6, 2023, the City of Toronto approved increased graduated Municipal Land Transfer Tax (the “MLTT”) rates for residential properties valued in excess of $3,000,000.00 to assist with the reduction of Toronto’s budget deficit. There will be additional graduated […]

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Displaying 211-220 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.