Perspectives juridiques

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Moore v. Getahun – Court of Appeal Clarifies Rules Regarding Expert Witnesses

Blogue de l'équipe de litige

In January of 2014, Madam Justice Wilson of the Ontario Superior Court of Justice released her reasons in Moore v. Getahun. The case was not noteworthy for the facts, which related to a motorcycle accident in which the plaintiff injured his […]

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Bad Faith and Claims Surviving Bankruptcy

Blogue de l'équipe de litige

One of the primary reasons why people declare bankruptcy is that upon being discharged, the bankrupt person is released from their obligation to repay most of the debts that had existed at the time they went bankrupt. I say most […]

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What To Do With Sleeping Dogs: Dismissal for Delay

Sommaire Lloyd’s : Perspectives juridiques canadiennes

In most Canadian jurisdictions, a plaintiff’s claim can be dismissed for delay. Lord Salmon, in Fitzpatrick v. Batger & Co., [1967] 2 All E.R. 657, articulated the problem of dormant claims, as follows: [The defendants] no doubt, however, were relying […]

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Garantie légale contre la perte d’ouvrage : le droit du client

À-Propos Juridique Construction

Journal Constructo – 4 décembre 2014 La loi prévoit une garantie de cinq ans contre la perte d’un ouvrage immobilier suite à sa construction. [1] Cette garantie s’applique lorsque l’immeuble affecté de vices graves ne peut pas servir à l’usage […]

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Surplus Stripping Limits Clarified

Bulletin fiscal

Although the taxpayers were largely unsuccessful in the case of Descarries v. R., 2014 TCC 75, the decision of Tax Court Judge Hogan J. provides a useful analysis of the limits to be applied to “surplus stripping” and contains much that is […]

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CRA Comments on Tax Treatment of Fundraising Event Organized by an Individual

Impact Social

A technical interpretation published recently by the CRA addresses the tax treatment of fundraising events organized by individuals.  While many of the factual details of the event are redacted from the published document, the technical is nonetheless revealing of certain […]

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Why Would Anyone Want an Unlimited Liability Company?

Blogue : Exploiter une entreprise au Canada pour les non-résidents

This posting was authored by Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP An unlimited liability company (“ULC”) is a common entity US businesses use as a Canadian subsidiary or to hold Canadian assets.  This can seem […]

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Canadian Federal Revised Anti-Avoidance Back-to-Back Loan Arrangement Proposals Provide Some Relief for Certain Financing Transactions Involving Multinational Groups

Dernières nouvelles en matière de fiscalité internationale

Lyne M. Gaulin, CPA, CA (Ontario, Canada), CPA (State of Illinois, USA), Tax Partner Miller Thomson LLP, Toronto [email protected] 416-595-8590 In Budget 2014, the Federal Government introduced new anti-avoidance rules for back-to-back loan arrangements aimed at financing transactions where a third […]

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Part XIII Tax: Withholding Tax on Canadian-Source Income

Blogue : Exploiter une entreprise au Canada pour les non-résidents

Introduction When a Canadian resident makes a payment to a non-resident, the Canadian payor is required to withhold 25% in certain circumstances. Generally, the requirement arises where the payment is of a passive nature – this includes interest, dividends, rents, […]

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GST/HST & Asset Sales: The Section 167 Election

Blogue : Exploiter une entreprise au Canada pour les non-résidents

This posting was authored by Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP Introduction The goods and services tax (“GST”) is a value-added tax charged on most supplies made in Canada of goods, services, real property and […]

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