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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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Arbitration clauses – a thorny issue for third-party beneficiaries seeking to litigate

2 novembre 2023 | Alice M.L. Wong, Emma L. Johnston, Annie Redmond

Des idées en chantier : Droit de la construction MT – Ouest du Canada

Husky Oil Operations Limited v. Technip Stone & Webster Process Technology Inc.[1] Summary This case involves an interesting set of facts in a construction context. Husky Oil Operations Limited (“Husky Oil”), the project owner, commenced an action against Technip Stone […]

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Proposal to amend the valuation for duty regulations

26 octobre 2023 | Daniel Kiselbach, MBA, Satinder Bains, Tom Ghag

Bulletin du groupe Commerce mondial et douanes

The Canada Border Services Agency (“CBSA”) is proposing amendments to the Valuation for Duty Regulations (Canada) (the “Regulations”). The CBSA takes the position that the current valuation rules provide an unfair advantage to non-resident importers (“NRIs”). The CBSA notes that […]

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CFI Funding Trust and ITC documentation: Implications for customs law

26 octobre 2023 | Daniel Kiselbach, MBA, Satinder Bains

Bulletin du groupe Commerce mondial et douanes

The Tax Court of Canada (“TCC”) issued a ruling in CFI Funding Trust v. The Queen,[1] respecting documentary requirements under s.169(4) of the Excise Tax Act (Canada) (the “ETA”),[2] a provision outlining the form requirements for input tax credits (“ITCs”). […]

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Canada’s action to eliminate forced labour and child labour

26 octobre 2023 | Daniel Kiselbach, MBA, Tom Ghag

Bulletin du groupe Commerce mondial et douanes

Introduction In furtherance of Canada’s commitment to eliminate forced labour and child labour, the Fighting Against Forced Labour and Child Labour in Supply Chains Act (Canada) (the “Act”) received Royal Assent on May 11, 2023.[1] The Act imposes reporting obligations […]

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The impacts of climate change on worker health and safety: What should employers be thinking about?

26 octobre 2023 | Bryan J. Buttigieg

MT Biosphère MC

A heavy storm in Southern Ontario in the Spring of 2022 (labelled a “Derecho” by our meteorologists) caused extensive property damage over a wide swath of some of the most densely populated area of the country. It served as yet […]

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Artificial intelligence in legal limbo: Alberta’s courts are the latest to provide guidance over the use of generative AI in legal submissions

24 octobre 2023 | Alicia York, Caitlin Smith

Communiqué sur le litige commercial

Introduction The use of Artificial Intelligence (AI) is becoming increasingly prevalent in legal practice and is being used by various practitioners and self-represented litigants as a tool to assist with legal research and court submissions. However, the integration of AI […]

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Ontario Superior Court provides clarity on the availability of lien rights in connection with pre-fabricated structures

19 octobre 2023 | Riccardo Del Vecchio, Michael Fazzari

Des idées en chantier : Droit de la construction MT – Ontario

In On Point Ltd. v. Conseil des Ecoles Catholiques du Centre Est et al, 2023 ONSC 1341, the Ontario Superior Court of Justice confirmed that the construction and installation of portable classrooms are “improvements” as that term is defined under […]

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Rescission and s. 74 of the Condominium Act: Chen v Brookfield Residential (Ontario) Limited, 2022 ONCA 887

19 octobre 2023 | Matthew Gray, Mario Concordia, Jaclyn Tarola

Des idées en chantier : Droit de la construction MT – Ontario

The Ontario Court of Appeal recently upheld a decision in Chen v Brookfield Residential (Ontario) Limited, 2022 ONCA 887, invalidating a home buyer’s Notice of Rescission, affirming that the buyer anticipatorily breached the contract and entitling the developer to retain […]

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Wearing the mantle of environmental obligations: Implications for secured lenders in Canada

16 octobre 2023 | Tamara Farber, Craig A. Mills

Alerte environnement

Introduction In a recent case involving Mantle Materials Group, Ltd. (2023 ABKB 488, « Mantle« )[1], the intersection of environmental obligations and insolvency law in Canada has again come into sharp focus. It is the latest iteration of Alberta cases where the […]

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Reminder: File Underused housing tax Returns by October 31st to avoid failure to file penalties and interest

12 octobre 2023 | Colleen Ma

Bulletin fiscal

Underused housing tax (“UHT”) Returns must be filed by October 31, 2023 to avoid failure to file penalties and interest. UHT Returns are due annually on April 30. However, on March 27, 2023, the Canada Revenue Agency provided transitional relief […]

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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.