Insights

The importance of a corporation’s (active and good) corporate status at the time of preserving and perfecting a construction lien

Breaking Ground: MT Construction Law Ontario Edition

A December 2021 Ontario court decision, 9727868 Canada Inc. (Plug & Play Solutions) v. Deltro Electric Ltd., 2021 ONSC 8182, serves as another chapter in a precautionary tale – there is little, if any, room for fairness or sympathy when […]

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Legislative definitions and the relevance of a lien claimant’s status in the prosecution of the construction lien remedy

Breaking Ground: MT Construction Law Ontario Edition

In an October 2021 Ontario Superior Court decision, Mahendran v. 9660143 Inc. et al. 2021 ONSC 6678, the Court ordered the discharge of a claim for lien in a situation where the lien claimant was held to be an owner […]

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Federal Commissioner tables recommendations for privacy law reform

MT Cybersecurity Blog

In the context of the Canadian Government’s plans to replace the current federal private sector privacy legislation in Canada – The Personal Information Protection and Electronic Documents Act (the “PIPEDA“), the Office of the Privacy Commissioner of Canada (the “OPC“) has […]

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5 tips arising from Ontario Divisional Court’s denial of property tax exemption for lands owned by places of worship

Social Impact Newsletter

Ontario’s religious organizations are used to relying upon Ontario’s Assessment Act’s property tax exemptions for lands owned by a church or religious organization and used as “a place of worship and the land used in connection with it.” The Divisional […]

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Donations of time and money do not create a trust: A look at Mee et al. v. Y.M.C.A.

Social Impact Newsletter

A recent decision of the Ontario Superior Court of Justice was unequivocal in its refusal to recognize a trust in certain recreational lands owned by the YMCA. The court did not mince its words. It said to find otherwise would […]

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ONCA Fast Facts: Records and registers

Health Communiqué

In October 2021, Ontario’s Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force. Not-for-profit corporations in Ontario have three years to transition their governing documents to conform with ONCA. Our ONCA Fast Facts series explores what is new and different in […]

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French data protection authority fines health software provider €1.5M for failing to protect personal information

MT Cybersecurity Blog

Cybersecurity attacks, data security, and privacy breaches are no longer confined to the technical and esoteric discussions of lawyers, IT professionals, and privacy communities but rather over the past two years have become part of “coffee row” and “water cooler” […]

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( Available in French only )

Appel d’offres public : pouvoir discrétionnaire du donneur d’ouvrage en présence d’une clause de rejet automatique

Construction Newsletter - Quebec

Dans notre infolettre du mois de janvier 2022, ma collègue Me Evelyne Morin présentait un résumé du jugement rendu dans l’affaire Entreprises QMD inc. c. Ville de Montréal[1] par la Cour d’appel, qui a confirmé la décision du juge de première instance […]

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Post-COVID emigration: Don’t forget the tax!

Tax Notes

As COVID-19 travel restrictions are lifted, individuals who are usually resident in another country but sheltered in place in Canada during the pandemic may decide to return to their countries of residence. Those individuals who are planning to leave Canada […]

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Recent changes to pertinent loan or indebtedness (PLOI) elections

Tax Notes

On March 25, 2022, the Canada Revenue Agency (the “CRA“) issued a notice to tax professionals outlining certain changes to “pertinent loan or indebtedness” (“PLOI“) elections, including PLOI elections made in respect of cross-border shareholder loans under subsection 15(2.11) of […]

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