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Perspectives juridiques

Miller Thomson a une perspective canadienne unique sur les plus récents développements et les dernières tendances du monde des affaires et du droit, et sur l’impact que ces enjeux peuvent avoir sur vous et votre organisation.

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Tax Tips for Recreational Property Owners

10 octobre 2012

Gestion de patrimoine

One of the most common and biggest tax savings measures available to Canadians is the principal residence exemption from capital gains tax.  Ordinarily, if you sell a property for more than you paid to buy it, you have a capital […]

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The Case of the Missing Records – Part 2

28 septembre 2012

Impact Social

This is second in a series of articles about how to deal with deficiencies in corporate records. In Part 1, we addressed the importance of conducting thorough searches of any available records and evidence of past corporate decisions and actions.  […]

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Replacing Donation Receipts

28 septembre 2012 | Kate Lazier

Impact Social

From time to time a charitable tax receipt needs to be replaced.  The procedure for issuing replacement receipts depends on whether the first receipt was lost, spoiled or needs to be cancelled due to a return of the gift. Lost […]

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Scents and Sensitivities

18 septembre 2012 | Thomas V. Duke

Blogue du secteur du droit du travail et de l'emploi au Canada

Employers often face a variety of complaints from employees about health concerns due to individual conditions. One Ontario employer recently faced a Human Rights complaint for its failure to eliminate all scents from the workplace in the case of Kovios […]

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Long Term Leases and Ontario’s Planning Act

4 septembre 2012

Baux à la une

Section 50 of the Planning Act and its predecessor sections have been in force for many years. Subsections 50(3) and 50(5) begin with a general prohibition against any conveyance, mortgage, purchase and sale agreement, or “any agreement that has the […]

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Corporate Tax Rates for Non-Residents Carrying on Business in Canada

7 août 2012

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

Foreign companies that want to carry on business in Canada generally do so through a Canadian branch or a Canadian subsidiary. This post outlines the general tax rates for non-residents carrying on business in Canada using one of those structures. […]

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Gender Identity and Access to Women’s Washroom Facilities

9 juillet 2012

Blogue du secteur du droit du travail et de l'emploi au Canada

Author: Erik Marshall In response to a communiqué we recently published, in which we reported that a proposed amendment to the Ontario Human Rights Code (“Ontario Code”) that would see “gender identity” and “gender expression” added to the list of […]

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CRA Comments on NPO Issues Facing Sports Clubs and Associations

30 juin 2012 | Andrew Valentine

Impact Social

Two recent CRA technical interpretations offer guidance into the CRA’s views on issues affecting sports clubs and associations operating as non-profit organizations (“NPOs”).  As part of an ongoing audit project, the CRA is reviewing the operations of a wide range […]

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Canada Revenue Agency Eliminates Tax Deferral for Joint Ventures

13 juin 2012

Bulletin fiscal

CRA has announced that it is withdrawing its administrative position allowing participants in a joint venture (“JV”) to establish a fiscal period for the JV that differs from the fiscal periods of the JV participants.  This change was made inevitable […]

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Capital Cost Struggles

1 juin 2012

Baux à la une

The struggle between landlords and tenants regarding capital costs is not a new one.  Commercial leases address this issue in a variety of ways.  A very recent decision of the Ontario Superior Court of Justice in RioCan Holdings Inc. v. […]

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Affichage de 1741-1750 of 1798

Avis de non-responsabilité

Les renseignements affichés sur ce blogue contiennent des points de droit variés fournis uniquement à des fins informatives et non commerciales. Ces renseignements ne constituent pas un avis juridique de la part de l’auteur. Nous mettons en garde les lecteurs de ne pas prendre de décision particulière sans avoir préalablement obtenu l’avis juridique d’un professionnel qualifié. Toute personne qui décide de prendre une décision en s’appuyant sur ces renseignements le fait à ses propres risques.