Insights

Challenges in developing the hydrogen industry: More than hot air – Part 1

MT Biosphere™

With more news and discussion every day on the threat of climate change and the need for society to transition from carbon-emitting fossil fuels to cleaner, renewable energy, most attention has been focused on the same solutions for several years: […]

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Ontario proposes mass termination protections for remote workers and increased information requirements for new hires

Labour and Employment Communiqué

The Ontario Government is proposing updates to employment standards laws to ensure that remote workers receive the same “mass termination” protections as in-office employees.  It is also proposing changes that will enhance the amount of information that employers must give […]

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Canada ratifies the first-ever global treaty to end workplace violence and harassment

Labour and Employment Communiqué

On January 30, 2023, Canada ratified the International Labour Organization’s C190 – Violence and Harassment Convention, 2019 (No. 190) (“C190”), which is the first global treaty on ending violence and harassment in the workplace.  C190 will come into force in […]

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When do you need to charge GST/HST on chargebacks?

Transportation & Logistics Communiqué

Many trucking companies have entered into arrangements with subcontracted carriers or owner-operators/contractors for charges such as fuel, insurance, or licensing fees. Anyone who has entered into such an arrangement should review their contracts from a GST/HST perspective. While the nature […]

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Immigration program expansion provides new path to permanent residency for foreign nationals in transportation and logistics

Transportation & Logistics Communiqué

What is the Federal Skilled Worker Program? The Federal Skilled Worker Program (“FSWP”) is a stream under Canada’s Express Entry system for workers with foreign experience and skills to immigrate to Canada and obtain Permanent Resident (“PR”) status. Express Entry […]

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Minimizing tax losses: The Solana hack

Tax Notes

Throughout the year, many blockchains have been attacked by hackers. These loss events are indicators of the significant losses the cryptocurrency market has experienced. For investors who have suffered, an important consideration is how to utilize these losses. Accordingly, this […]

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The reasonableness of reasonable

Tax Notes

The word “reasonable” has been part of Canadian tax lexicon for over a century.  The 1917 Income War Tax Act allowed at para. 3(1)(a) a deduction in the computation of income for “such reasonable allowance as may be allowed by […]

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ESG at stake – Miller Thomson’s PDAC seminar

MT Biosphere™

Mining companies have an opportunity to play a leading role on developing approaches to respond to the complex challenges of climate change, the loss of nature capital and other sustainability variables. Read our top 10 considerations for mining companies and […]

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( Available in French only )

Vous vendez votre participation dans une société de personnes? Les conséquences potentielles des paragraphes 100(1) et (2) de la Loi de l’impôt sur le revenu

Tax Notes

Le présent numéro du Bulletin fiscal aborde certains aspects fiscaux à prendre en considération lors de la vente d’une participation dans une société de personnes. La vente d’une participation dans une société de personnes peut donner lieu à des gains […]

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Will a court uphold your arbitration agreement?

Breaking Ground: MT Construction Law Western Canada

Construction contracts often contain a hierarchy of dispute resolution provisions commencing with “without prejudice” negotiations, then mediation, and culminating in the dispute being resolved by binding arbitration, rather than traditional litigation. Section 15(1) of British Columbia’s former Arbitration Act, R.S.B.C. […]

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