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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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The Luxembourg Protocol: Registration of security interests against railway rolling stock in new public international registry

April 19, 2023 | Jane Huang, Cindy K. Adams

Transportation & Logistics Communiqué

The Luxembourg Protocol to the Cape Town Convention on International Interests in Mobile Equipment (the “Protocol”) will, when in force, set up a new global legal regime that will make it easier and cheaper for the private sector to finance […]

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OSFI’s Guideline B-15 on climate risk management is now in effect

April 18, 2023 | P. Jason Kroft, Ghazal Hamedani, Bruno Caron

MT Biosphere™

As part of the growing global regulatory focus on addressing risks to financial institutions presented by evolving issues like climate change, the Office of the Superintendent of Financial Institutions (“OSFI”) issued draft Guideline B-15: Climate Risk Management (the “Draft”) in […]

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Birhane v. Medhanie Alem Eritrean Orthodox Tewahdo Church preaches important lessons for Ontario charities and not-for-profit organizations and their directors

April 18, 2023 | Caitlin Lee

Social Impact Newsletter

Introduction The recent Ontario Superior Court of Justice (the “Court”) decision in Birhane v. Medhanie Alem Eritrean Orthodox Tewahdo Church (“Birhane”) reflects the importance of organizations upholding their electoral procedural requirements as required by corporate law and governing documents. This […]

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Budget 2023 and changes to the alternative minimum tax: Be careful when donating publicly listed securities

April 18, 2023 | Amanda J. Stacey, Troy McEachren

Social Impact Newsletter

High-net worth clients who plan to donate publicly listed securities (e.g. public company shares, ETFs, mutual fund units, etc.) to charity should be aware—and wary—of proposed tax changes in the 2023 Federal Budget. Introduced in 1986, the federal alternative minimum […]

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Enforceability of non-competition clauses

April 18, 2023 | Danny Alcorn

Labour and Employment Communiqué

Canadian employers regularly attempt to protect their interests through “non-competition” clauses in their employment agreements, particularly when hiring employees who will play a key role within the employer’s organization, have access to sensitive client/customer information, and/or work closely with the […]

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Before setting off on the yellow brick road of tax controversy, do you know where it leads?

April 13, 2023 | Molly Luu

Tax Notes

Dealing with tax authorities can be very distressing for taxpayers. Correspondence from the tax authorities often contain deadlines which are easy for the taxpayer to miss. In a recent Tax Court of Canada decision, Osadchuck v. The King, 2023 TCC […]

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Reminder: New Canadian requirements for food and beverage product advertising that may be directed to children

April 13, 2023 | Jaclyne Reive, Chloe Kyrtsakas

Marketing, Advertising & Product Compliance Communiqué

Ad Standards Canada (“Ad Standards”) has indicated that, later in 2023, it will begin administering and enforcing the Code for the Responsible Advertising of Food and Beverage Products to Children (the “Code”), which requires advertisers to use caution when advertising […]

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New regulations for supplemented foods

April 13, 2023 | Jaclyne Reive, Andrea Chiu

Marketing, Advertising & Product Compliance Communiqué

In 2022, Health Canada introduced the Supplemented Foods Regulations to help better safeguard consumer health and safety while also providing a clear regulatory framework for supplemented foods. The requirements for supplemented foods, including compositional and labelling requirements, are outlined in […]

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Canada’s new foreign homebuyer ban: An estate planner’s view

April 12, 2023 | Stephen Hsia

Wealth Matters

Clients, their advisors, and estate planners need to be careful about Canada’s new foreign homebuyer ban. The Prohibition on the Purchase of Residential Property by Non-Canadians Act, S.C. 2022, c. 10, s. 235 (the “Act”) came into force on January […]

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Gratuitous transfers into joint tenancy and the gift of the right of survivorship: Part 2

April 12, 2023 | Lauren Hamilton, Gail P. Black, KC

Wealth Matters

In the first part of this two-part series, we discussed the ownership interests that can arise when property is gratuitously transferred into joint tenancy. We focused specifically on the gift of the right of survivorship. In this second part, we […]

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Displaying 401-410 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.