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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 Treatment of Non-Profit Organizations

1 juillet 2010

Impact Social

A CRA technical interpretation released earlier this year addresses several issues related to the tax treatment of non-profit organizations (NPO). In the document, CRA reviews the treatment of the income of an NPO upon the loss of NPO status, the […]

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Cross-Border Tax: Canada-US Tax Treaty Update: CRA Views on Treaty Benefits on Dividends Paid by Canadian ULC’s

1 juillet 2010

Bulletin fiscal

Treaty benefits will generally be denied under the new anti-hybrid rule under Article IV(7)(b) of the Canada-US Tax Treaty (the “Treaty”) in respect of any dividends paid on or after January 1, 2010 by Canadian unlimited liability corporations (“Canadian ULCs”). […]

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The Crown Duty to Disclose in Criminal Proceedings: R v McNeill

1 juin 2010 | Bryan J. Buttigieg

Bulletin droit criminel et réglementation

In the year that has passed since the Supreme Court of Canada decision in R v Neill, the extent of the impact of decision on the Crown obligation to disclose has become clearer. Crowns, defence lawyers, witnesses and accused have […]

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Tercon Contractors v. B.C.: It’s Only A Matter Of Time!

1 juin 2010 | William (Bill) M. Pigott

Bulletin droit de la construction et infrastructures

We shouldn’t be surprised that the Supreme Court of Canada – in Tercon Contractors Ltd. v. BC – should confirm that Contract A is a real contract, meaning that the parties can pursue their legitimate goals in their contracts which include […]

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The Land Use Licence – A Right Without an Interest (And Why That Matters)

10 mai 2010 | John A. Cross, KC

Rapport immobilier

Just what is a land use « licence » anyway? The current edition of a Canadian leasing law textbook defines a licence as the granting of permission to another party to do something which they could not otherwise do without trespassing on […]

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Alberta Exempts Registered Savings Plans from Seizure

21 mars 2010 | Wendi P. Crowe

Gestion de patrimoine

Jonathan Ablett, Articling Student Miller Thomson Edmonton [email protected] One more province has joined the ranks of extending creditor protection to registered savings plans. Alberta’s Civil Enforcement Amendment Act came into force on October 1, 2009 (the “Act”). It applies to […]

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Canada’s First Criminal Conviction for Illegal Insider Trading

21 mars 2010

Alerte valeurs mobilières

Canada’s first criminal conviction for illegal insider trading occurred on November 6, 2009, when Justice Robert Bigelow of the Ontario Court of Justice accepted a guilty plea from Stan Grmovsek. Sentencing was delayed until January 7, 2010 to facilitate the […]

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Cross-Border Tax: Canadian Multinationals Allowed to Double-Dip

1 mars 2010

Bulletin fiscal

Historically, Canadian multinationals have generally been entitled to deduct interest incurred in respect of borrowed funds used to invest, directly or indirectly, in foreign affiliates. The deductibility of interest related to the financing of foreign affiliates combined with the favourable […]

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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.