Insights

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Résiliation de contrat par l’entrepreneur : l’importance de ne pas résilier à contretemps

Construction Newsletter - Quebec

Introduction Dans le jugement Babalé c. Construction Mikael Proulx inc.[1], la Cour supérieure rappelle qu’il est important pour les entrepreneurs de ne pas résilier leur contrat à contretemps, et ce, même en présence d’un motif sérieux. Faits Un incendie survenu […]

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Proposed changes to the Oil, Gas and Salt Resources Act: Carbon capture, utilization and storage

MT Biosphere™

We previously produced a Practical Primer on Carbon Capture for Business and we continue to actively monitor developments in the regulatory environment relating to carbon capture use and sequestration. In that light, we note the following proposed changes to the […]

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AODA: Meeting design of public spaces accessibility standards during reconstruction – Part 3

MT Condominium & Strata Brief

In Part One of this series we looked at how and when the Accessibility for Ontarians with Disabilities Act, 2005, S.O. 2005, c. 11 (“AODA”) and the design of public spaces requirements provided for by O. Reg. 191/11 Integrated Accessibility […]

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Proposed policy on food advertisements directed to children in Canada

Marketing, Advertising & Product Compliance Communiqué

Editor’s note: since the date of this article being published, Health Canada has extended the deadline to provide feedback to the Proposed Policy to June 19, 2023. Health Canada has released a policy update which indicates that it intends to […]

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Recent consultation on potential amendments to the cannabis regulations

Marketing, Advertising & Product Compliance Communiqué

Health Canada recently sought public feedback on potential amendments to the Cannabis Regulations (the “CR”), which were proposed to reduce current regulatory burdens while still addressing public health and safety risks. Noting that the legal cannabis industry has matured since […]

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Underused housing tax – Canada Revenue Agency publishes additional guidance

Tax Notes

The underused housing tax (the “UHT”) is a new 1% federal tax aimed at taxing vacant or underused housing owned by non?Canadians. Specifically, the UHT affects “owners” (except “excluded owners”) of “residential property” located in Canada. While many Canadian and […]

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Employee ownership trusts in Canada: Plan carefully to avoid unintended tax consequences

Tax Notes

In the United States and the United Kingdom, an employee ownership trust (“EOT”) is a common option for business owners seeking to transfer their business to employees or to establish an employee remuneration plan. In Canada, several different provisions of […]

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Intergenerational business transfers: Bill C-208 developments

Tax Notes

Prior to 2021, section 84.1 of the Income Tax Act (“Act”) created a real impediment to a tax-efficient succession of a family business from one generation to the next, effectively penalizing a sale to a family member compared to an […]

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Missed the SEDAR+ onboarding deadline? What you need to know for the updated SEDAR+ launch on July 25, 2023

Securities Practice Notes

SEDAR+ Overview The Canadian Securities Administrators (“CSA”) is modernizing the electronic filing and data access systems that underpin Canadian securities regulation. The System for Electronic Data Analysis and Retrieval (“SEDAR”) will officially be replaced with SEDAR+ on July 25, 2023, […]

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AI poses new threats to cybersecurity: How Canadian boards can navigate the evolving cyber risk landscape to stay ahead of the curve

MT Cybersecurity Blog

The cybersecurity threat landscape is currently at a time when new threats are continuing to emerge, not the least of which are risks related to the use of artificial intelligence (AI), specifically generative AI. In response, there is increasing pressure […]

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