Home / Insights

Insights

Miller Thomson has uniquely Canadian insights on the latest legal and business trends and developments, and how they affect you and your organization.

Filter

Filter Options
Displaying 711-720 of 1800

ONCA Fast Facts: Public Benefit Corporations

February 22, 2022 | Karima Kanani, Michele Szynkaruk

Health Communiqué

In October 2021, the Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force. Not-for-profit corporations incorporated in Ontario will have a three year transition period to make changes to their governing documents to comply with the ONCA. Our ONCA Fast Facts […]

More

2022 merger review thresholds

February 17, 2022 | Eric Dufour, Reema Mahbubani

Competition/Antitrust and Foreign Investment

Highlights The 2022 merger review thresholds under the Competition Act (the “CA”) and the Investment Canada Act (the “ICA”) (collectively, the “Thresholds”) are now in full effect until the next annual adjustment. The Thresholds assist in determining whether a proposed […]

More

Release of draft Canadian tax legislation for public consultation

February 17, 2022 | Ron Choudhury, Tom Ghag, Neil Gurmukh, Anish Kamboj, Colleen Ma, Regan A. O’Neil, Pierce Quaghebeur, CPA, CA, Manjit Singh

Tax Notes

An extensive package of draft legislative proposals was released for public comment by the Department of Finance on February 4, 2022 (the “Proposals”) along with explanatory notes (the “Notes”).  The Proposals include some, but not all, of the measures announced […]

More

CRA significantly expands proposed trust reporting requirements to include bare trust arrangements

February 15, 2022 | Brittany Sud, Stephen Sweeney, TEP

Wealth Matters

In 2018, the Department of Finance Canada released Legislative Proposals, and Explanatory Notes that dealt with, among other topics, the Reporting Requirements for Trusts as first announced in Budget 2018. We posted about these new requirements and some of their […]

More

Update on Bill S-216: The Effective and Accountable Charities Act

February 10, 2022 | Kristina Roberts

Social Impact Newsletter

A year ago, Senator Ratna Omidvar tabled a bill (originally Bill S-222) proposing changes to the Income Tax Act (Canada). The changes would allow charities to collaborate with other organizations more efficiently, furthering the potential to create positive impact in […]

More

What is a charitable purpose? Jim Crerar Charitable Trust (Re)

February 10, 2022 | Sarah Fitzpatrick

Social Impact Newsletter

What is “charity” in a legal sense has developed through judge-made common law. The definition is an important one as organizations that are registered charities must be constituted and operated exclusively for charitable purposes. It is also important for charitable […]

More

ONCA Fast Facts: Incorporation as of right

February 10, 2022 | Karima Kanani, Michele Szynkaruk

Health Communiqué

In October 2021, the Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force. Not-for-profit corporations incorporated in Ontario will have a three-year transition period to make changes to their governing documents to comply with the ONCA. Our ONCA Fast Facts series […]

More

Can a court compel a condominium to vote on removing its board of directors?

February 10, 2022 | Michael Prosia

MT Condominium & Strata Brief

This question was recently considered in the reported decision, Jasper Developments v. York Condominium No. 82, 2022 ONSC 768. By background, York Condominium Corporation No. 82 (“YCC 82”) had significant financial issues, and approved a special assessment of approximately $35,000 […]

More

BC Court of Appeal allows recovery of legal fees as remediation costs

February 8, 2022 | Christie A. McLeod, Steven Evans

EnviroNotes!

Introduction Last year, the British Columbia Court of Appeal (“BCCA”) rendered its decision in Victory Motors (Abbotsford) Ltd. v. Actton Super-Save Gas Stations Ltd., 2021 BCCA 129, providing that legal costs reasonably incurred in connection with the remediation of a […]

More

ONCA Fast Facts

February 3, 2022 | Karima Kanani

Health Communiqué

In October 2021, the Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force. Ontario not-for-profit corporations have three years to transition their governing documents to conform with the ONCA and, if not completed, the documents will then be deemed to be […]

More

Displaying 711-720 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.