Insights

Consenting to proposed budget amendments

Social Impact Newsletter

Among the few technical tax measures affecting the charitable and non-profit sector proposed in the federal budget tabled on April 19, 2021 (the “2021 Budget”), one of the proposed budget amendments expands the ability for the Minister of National Revenue […]

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Why it matters that the Supreme Court decision reinforced the existence of hidden contracts in charity/nonprofit governance

Social Impact Newsletter

Covenants, which lawyers call contracts, lie at the heart of many of the world’s religions. If we reflect on the Kendrick brothers’ film, Courageous, contemporary North American culture is similarly attracted to the use of resolutions or covenants between not […]

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( Available in French only )

Abus par un donneur d’ouvrage : l’obligation d’information et les limites d’une clause de modification

Construction Newsletter - Quebec

Sommaire Le 10 mars 2021, la Cour supérieure rendait un important jugement dans le dossier BPTH et BPYA c. le CHUM[1], piloté par l’équipe de droit de la construction de Miller Thomson. La Cour a conclu que les modifications apportées par […]

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Insurance for wrongful dismissal claims: A comparison of coverages

Lloyd's Brief: Canadian Legal Perspectives

Coverage for workplace-related claims (such as wrongful dismissal and human rights complaints) has become increasingly common in the Canadian insurance landscape. While certain employment practices liability insurance policies (“EPLs”) do provide coverage exclusively in relation to such claims, oftentimes coverage […]

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Bill 218, Supporting Ontario’s Recovery and Municipal Elections Act, 2020

Lloyd's Brief: Canadian Legal Perspectives

Since the onset of the COVID-19 pandemic, growing and prospective litigation has become a concern for governments in Canada. In response to such concerns, the provinces of British Columbia and Nova Scotia have introduced legislation aimed at providing protection from […]

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The UK slams the door on recklessness for deliberate exclusions

Lloyd's Brief: Canadian Legal Perspectives

The UK Supreme Court in Grant v International Insurance Company of Hanover Limited[1] considered an insurance policy that included an exclusion for “liability arising out of deliberate acts, wilful default or neglect” of an employee. This case is significant as the […]

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( Available in French only )

Organisme public et octroi de contrat de gré à gré

Construction Newsletter - Quebec

Journal Constructo – 24 juin 2021 Introduction La Loi sur les contrats des organismes publics [1] («  Loi ») a été adoptée dans le but d’encadrer les conditions applicables en matière de contrats publics qu’un organisme public peut conclure avec […]

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New taxation rules impacting transfers of family businesses to the next generation Everything you thought you knew about intergenerational transfers is now wrong

Wealth Matters

Owners of family small business corporations, family farming and fishing corporations, especially those contemplating intergenerational transfers of those businesses, should take note of a significant change to Canada’s tax laws designed to “level the playing-field” between related-party and arm’s-length transfers. […]

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Further Builders’ Lien Act amendments passed, will become law

Breaking Ground: MT Construction Law Western Canada

Miller Thomson LLP has written several articles over the past year in which we discussed the major changes coming to Alberta’s Builders’ Lien Act (the “Act”) under Bill 37 and newly enacted Bill 62, the latter of which received Royal […]

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Proposed amendments to adopt mandatory electronic logging devices for Ontario carriers

Transportation & Logistics Communiqué

Ontario’s Ministry of Transportation (MTO) has announced that it proposes to amend Ontario’s Hours of Service Regulation 555/06 under the Highway Traffic Act (ON) to implement a mandatory requirement for motor carriers who only operate in Ontario to start using […]

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