Insights

Fairness and economic substance: Select comments on the proposed changes to the General Anti-Avoidance Rule

Tax Notes

Canada’s 2023 federal budget was released on March 28, 2023 and contained proposals for changes to the general anti-avoidance rule (“GAAR”). We published a summary overview of the proposed changes to the GAAR on March 28. This article provides some […]

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Federal Court of Appeal affirms application of Subsection 84(2) of the Income Tax Act (Canada) to a hybrid business sale transaction

Tax Notes

In the context of a sale of a business operated by a corporation, the seller and buyer typically have competing interests. Whereas sellers tend to prefer selling their shares of the corporation so that they can receive the sale proceeds […]

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( Available in French only )

En présence d’une erreur matérielle au bordereau de soumission, quel en sera le prix effectif?

Construction Newsletter - Quebec

Sommaire La Cour supérieure a récemment tranché en faveur d’un entrepreneur qui avait été contraint par le donneur d’ouvrage à signer un contrat à un prix plus bas que celui indiqué à sa soumission, et ce, en raison d’une erreur […]

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Recent amendments to certain Canadian Securities Exchange policies: Part 1

Securities Practice Notes

Introduction On March 30, 2023, the Canadian Securities Exchange (the “CSE”) received final approval from the Ontario Securities Commission to revise its policies (the “Amendments”). The Amendments came into effect on April 3, 2023 and contain significant changes to the […]

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CCS Contracting Ltd. v. Condominium Corporation No. 1520090 and certificates of Lis Pendens under the Prompt Payment and Construction Lien Act

Breaking Ground: MT Construction Law Western Canada

Introduction The Prompt Payment and Construction Lien Act (the “PPCLA”),[1] and it’s predecessor the Builders’ Lien Act, have a few overarching themes, one of which is efficient and streamlined dispute resolution both to ensure funds are promptly paid, and to […]

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Ontario Court provides conflict of interest guidance to school board trustees

Morning Recess Education Law Newsletter

A recent Ontario Superior Court decision regarding an application by the London District Catholic School Board[1] (LDCSB) has provided some welcome guidance regarding conflicts of interest to trustees whose family members are employed by a school board they serve. Seven […]

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Meaningful consent and data protection of third-party apps: Federal Court dismisses Privacy Commissioner’s complaint against Facebook

MT Cybersecurity Blog

On April 13, 2023, the Federal Court handed down its decision in a case brought by the Office of the Privacy Commissioner of Canada (the “OPC”) against Facebook Inc. (“Facebook”).[1] The case centers around Facebook’s obligations with respect to third-party […]

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British Columbia’s provincial bill regulating money service businesses

Structured Finance and Securitization Communiqué

Money service businesses (“MSBs”) will now have greater oversight by the British Columbia Financial Services Authority (“BCFSA”). On March 29, 2023, British Columbia put forward Bill 19 – 2023 Money Services Businesses Act (“Bill 19”) which aims to regulate MSBs […]

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Condo living: Single-family restrictions, occupancy standards and human rights

MT Condominium & Strata Brief

Ontario is a hot-spot for immigration. The Greater Toronto Area (“GTA”) has experienced substantial population growth, but the pandemic and other factors have slowed construction. There are more and more people moving to the GTA, but new housing is struggling […]

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Important changes for BC societies taking effect in May 2023

Social Impact Newsletter

This past weekend, parts of British Columbia were as hot as 27 degrees—a first for 2023. But springlike weather wasn’t the only change greeting British Columbians at the end of a dreary April. The Government of BC announced that new […]

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