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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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Two insurers, a mutual policyholder, and the duty to defend

October 27, 2022 | James D. Bromiley, Giovanni Giuga

MT Insurance Law Blog

Ontario Court of Appeal upholds Application Judge’s treatment of Property Report Evidence In AIG Insurance Company of Canada (“AIG”) v Lloyd’s Underwriters (“Lloyd’s”) (2022 ONCA 699), the Ontario Court of Appeal was tasked with answering “whether two insurers have a […]

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Saskatchewan Court of Appeal rules that multiple proceedings are permitted in many circumstances

October 26, 2022 | Khurrum Awan, Nathanial Day

Class Actions Communiqué

Overview Saskatchewan’s Court of Appeal has held that while multiple or duplicative proceedings are generally undesirable, they are not prohibited. In the decision of Herold v Wassermann,[1] the Court set out the factors to be considered in determining whether an […]

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Estate freezes: What are they and how they can help

October 26, 2022 | Abbie Treslan

Wealth Matters

When a Canadian owns shares in a private company, they might think about using an “estate freeze” to “freeze” or “lock-in” the value of their shares. Why do this? As I explain below, estate freezes can be an effective tax […]

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Governance issues involving contractors and employees

October 25, 2022 | Sarah Fitzpatrick, Geoff Mason

Social Impact Newsletter

A recent Alberta case highlights the governance issues boards can find themselves facing when overseeing their employees and contractors, and the tricky distinction between independent contractors and employees. In Gerling v. Camrose Regional Exhibition & Agricultural Society, 2022 ABCA 210, […]

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Books and records: Document retention policies and best practices when dealing with the CRA

October 20, 2022 | Justin Ng

Tax Notes

The proper maintenance of a business’ books and records is essential when dealing with an audit initiated by the Canada Revenue Agency (the “CRA”). Taxpayers should be cognisant of their recordkeeping obligations under the Income Tax Act (Canada) (the “Act”) […]

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Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership

October 20, 2022 | Alexandre Chano, Stéphanie Pépin

Tax Notes

Partnerships are frequently used in various legal structures as they can be a beneficial vehicle to address certain business needs. Despite the advantages of using a partnership, partners must nevertheless take into account the potential taxation issues that may arise. […]

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A primer on ABIL claims: Part I

October 20, 2022 | Bryant D. Frydberg, Evelyne Vacy-Lyle

Tax Notes

What is an ABIL? This article will be the first in a series of articles that discuss the Allowable Business Investment Loss (“ABIL”), including the interpretation of key terms as well as a discussion of recent case law. Where a […]

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Delay is ok? The Supreme Court of Canada’s ruling on delay and abuse of process in administrative proceedings

October 20, 2022 | Daniel C.P. Stachnik, KC, Dylan Hanwell

Commercial Litigation Communiqué

Administrative proceedings can be complex, difficult to manage and often last multiple years. Recently, in the case of Law Society of Saskatchewan v Abrametz[1], the Supreme Court of Canada (the “SCC”) rejected an expansion of the use of a stay […]

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Liability protection for Saskatchewan employers for COVID-19 measures, including mandatory vaccination

October 20, 2022 | Shayla Klein

Labour and Employment Communiqué

Saskatchewan employers now have statutory protection regarding the implementation of COVID-19 restrictions and regulations at the workplace in accordance with public health recommendations. The Saskatchewan Employment Amendment Act, 2021 confirms that employers who enacted mandatory vaccination policies were within their […]

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Insurance protection for secured lenders

October 19, 2022 | Jenna Zaleski, David Reynolds, Kenneth R. Rosenstein

Financial Services & Restructuring Communiqué

Insurance certificates often provide that a debtor’s secured lenders are an “additional insured” and/or a “loss payee” on the debtor’s insurance policies without the statement that the lender is a “mortgagee” with a “standard mortgage clause.”  These key words need […]

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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.