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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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Wearing the mantle of environmental obligations: Implications for secured lenders in Canada

October 16, 2023 | Tamara Farber, Craig A. Mills

EnviroNotes!

Introduction In a recent case involving Mantle Materials Group, Ltd. (2023 ABKB 488, “Mantle“)[1], the intersection of environmental obligations and insolvency law in Canada has again come into sharp focus. It is the latest iteration of Alberta cases where the […]

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Reminder: File Underused housing tax Returns by October 31st to avoid failure to file penalties and interest

October 12, 2023 | Colleen Ma

Tax Notes

Underused housing tax (“UHT”) Returns must be filed by October 31, 2023 to avoid failure to file penalties and interest. UHT Returns are due annually on April 30. However, on March 27, 2023, the Canada Revenue Agency provided transitional relief […]

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Reportable uncertain tax treatment rules

October 12, 2023 | Victoria Rodrigues, Justin Ng

Tax Notes

The mandatory disclosure rules contained in Bill C-47 are now in effect. While there has been a great deal of discussion regarding the reportable and notifiable transaction rules, Bill C-47 also introduced new reporting obligations in respect of “reportable uncertain […]

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Règlements et jugements : est-ce que la TPS et la TVQ s’appliquent?

October 11, 2023 | Marie-Hélène Tremblay, Emmanuelle Laliberté

Construction Newsletter - Quebec

Plusieurs personnes croient que des sommes monétaires payées dans le cadre d’un règlement ou suite à un jugement ne sont pas assujetties à la TPS et à la TVQ. Cette présomption n’est toutefois pas exacte et une analyse plus détaillée […]

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Contamination de puits artésiens durant l’exécution des travaux : le devoir d’information du MTQ a-t-il été respecté?

October 11, 2023 | Camille Beaudry, Judy Fan

Construction Newsletter - Quebec

Sommaire À la suite de travaux d’excavation du roc, l’eau des puits artésiens de plusieurs résidents a été contaminée, engendrant des frais de décontamination importants. La Cour, dans l’affaire Couillard Construction limitée c. Procureur général du Québec[1], doit déterminer à […]

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Ontario Court rejects motion filed under section 47 of the Construction Act; clarifies the concept of “abandonment of contract” in construction lien matter

October 6, 2023 | Khurrum Awan, Titli Datta, Michelle Buddecke

Breaking Ground: MT Construction Law Western Canada

Summary and significance In S31 Inc. v. Ecolomondo Environmental (Hawkesbury) Inc., 2023 ONSC 5071 [S31 Inc.], the Defendant (“Ecolomondo”), pursuant to a construction lien claim made by the Plaintiff (“S31”), filed a motion under section 47 of the (Ontario) Construction […]

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Misfeasance in public office: 6165347 Manitoba Inc et al v The City of Winnipeg et al, 2023 MBKB 114

October 5, 2023 | Michael Kirk, KC, Jordon W. Magico

Commercial Litigation Communiqué

Introduction and overview A recent decision from the Manitoba Court of King’s Bench, 6165347 Manitoba Inc et al v The City of Winnipeg et al, 2023 MBKB 114, sheds light on the tort of misfeasance in public office. The central […]

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The Dufresne Group Inc. settles with the Competition Bureau over deceptive marketing practices

October 4, 2023 | Andrea Chiu

Marketing, Advertising & Product Compliance Communiqué

On September 26, 2023, The Dufresne Group Inc. (TDG) and its affiliated companies, recognized for their prominent retail brands, Dufresne Furniture and Appliances, and select Ashley HomeStores, entered into a consent agreement with the Competition Bureau of Canada. The conclusion […]

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The business conduct rule in Canada’s over-the-counter derivatives market: Principles and framework

October 3, 2023 | P. Jason Kroft, Mark Sandor, Keshbir Brar, Eugene Y. Yeung

Structured Finance and Securitization Communiqué

On September 28, 2023, the regulatory authorities of the Canadian Securities Administrators (“CSA”) announced the adoption of Multilateral Instrument 93-101 Derivatives: Business Conduct (the “MI”) and the Companion Policy 93-101 Derivatives: Business Conduct (the “CP”, and together with the MI, […]

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The proposed new tax on share buybacks

October 3, 2023 | Ron Choudhury, Tom Ghag

Tax Notes

With the release of the 2022 Fall Economic Statement, the Federal Government proposed a new tax on repurchases of equity by certain entities (the “Buyback Tax”). The draft legislative proposals and explanatory notes published by the Department of Finance on […]

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Displaying 271-280 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.