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

March 2, 2023 | Lauren Hamilton, Gail P. Black, KC

Wealth Matters

Gratuitous transfers into joint tenancy Parents often wish to transfer their real property into joint tenancy with their adult child, or add their child as a co-owner of their bank accounts. The parents may have a number of reasons for […]

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The risks of failing to document memories and diligently progress an action

March 1, 2023 | Paul E. Ryzuk, Ryley Schmidt

Commercial Litigation Communiqué

Introduction and overview Rule 4.31(1)(a) of the Alberta Rules of Court, Alta Reg 124/2010 (the “Rules”) provides that if “delay” has occurred in an action, the Court may dismiss all or any part of a claim if the Court determines […]

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Canadian individuals and corporations may have an underused housing tax filing obligation even when no tax is owed

March 1, 2023 | Justin Ng

Tax Notes

Editor note: On March 27, 2023, the Canada Revenue Agency announced that “no penalties or interest will be applied for UHT returns and payments that the CRA receives before November 1, 2023”. This announcement effectively extends the filing and payment […]

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A primer on GST/HST costs within a securitization structure

February 28, 2023 | Colleen Ma, Ron Choudhury

Structured Finance and Securitization Communiqué

When designing or negotiating a securitization structure, while commercial and non-sales tax issues may take precedence, GST/HST issues should be at the forefront of the structuring discussions in order to avoid tax leakage as a result of sales tax exposure. […]

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Miller Thomson submits comments on draft guidance on registered charities marking grants to non-qualified donees

February 28, 2023

Social Impact Newsletter

On November 30, 2022, the Canada Revenue Agency (“CRA”) released a draft guidance on how it would enforce the recent amendments to the Income Tax Act (Canada) that now permit charities to provide grants directly to non-qualified donees.  CRA encouraged […]

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Amending statements of purpose: Special considerations for Ontario charities

February 28, 2023 | Gwenyth Stadig

Social Impact Newsletter

When purposes need to be amended The Ontario Not-for-Profit Corporations Act, 2010 (“ONCA”) was proclaimed into law on October 19, 2021. The ONCA replaces Part III of the Ontario Corporations Act and significantly modernizes the legislation that governs non-share capital […]

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Does a school board provide services to a parent?

February 21, 2023 | Chloe Kyrtsakas, Safa Bajwa, Renata Antoniuk

Morning Recess Education Law Newsletter

In MM v Thames Valley District School Board, 2022 HRTO 1431, the Human Rights Tribunal of Ontario (the “Tribunal”) recently dismissed an application brought by a mother against a school board where the mother alleged that the school board had […]

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Court upholds reconsideration of Code of Conduct breach

February 21, 2023 | Gillian Tuck Kutarna, Renata Antoniuk

Morning Recess Education Law Newsletter

In Del Grande v. Toronto Catholic District School Board,[1] the Divisional Court (the “Court”) recently dismissed an application for Judicial Review brought by a TCDSB Trustee (the “Applicant”). The Board of Trustee decision under review related to the enforcement of […]

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Maintaining a legally unenforceable caveat on title to a condominium unit: Should this be permitted?

February 21, 2023 | Michael Gibson, Ryley Schmidt

MT Condominium & Strata Brief

In the recent Alberta Court of King’s Bench decision The Owners: Condominium Plan No. 9311533 v Shui Ming Tong Foundation, the Applications Judge was asked to determine two questions: Whether a unit owner is entitled, by operation of the Limitations […]

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Carbon finance series: Canada’s voluntary carbon market (VCM)

February 16, 2023 | P. Jason Kroft, Ghazal Hamedani

MT Biosphere™

We are back with the next installment in our carbon finance series.  In our last article, we discussed the key carbon pricing regimes across Canadian provinces.  This article will provide an overview of some salient aspects of the voluntary carbon […]

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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.