Perspectives juridiques

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Reportable uncertain tax treatment rules

Bulletin fiscal

The mandatory disclosure rules contained in Bill C-47 are now in effect. While there has been a great deal of discussion regarding the reportable and notifiable transaction rules, Bill C-47 also introduced new reporting obligations in respect of “reportable uncertain […]

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Règlements et jugements : est-ce que la TPS et la TVQ s’appliquent?

À-Propos Juridique Construction

Plusieurs personnes croient que des sommes monétaires payées dans le cadre d’un règlement ou suite à un jugement ne sont pas assujetties à la TPS et à la TVQ. Cette présomption n’est toutefois pas exacte et une analyse plus détaillée […]

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Contamination de puits artésiens durant l’exécution des travaux : le devoir d’information du MTQ a-t-il été respecté?

À-Propos Juridique Construction

Sommaire À la suite de travaux d’excavation du roc, l’eau des puits artésiens de plusieurs résidents a été contaminée, engendrant des frais de décontamination importants. La Cour, dans l’affaire Couillard Construction limitée c. Procureur général du Québec[1], doit déterminer à […]

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Ontario Court rejects motion filed under section 47 of the Construction Act; clarifies the concept of “abandonment of contract” in construction lien matter

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

Summary and significance In S31 Inc. v. Ecolomondo Environmental (Hawkesbury) Inc., 2023 ONSC 5071 [S31 Inc.], the Defendant (“Ecolomondo”), pursuant to a construction lien claim made by the Plaintiff (“S31”), filed a motion under section 47 of the (Ontario) Construction […]

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Misfeasance in public office: 6165347 Manitoba Inc et al v The City of Winnipeg et al, 2023 MBKB 114

Communiqué sur le litige commercial

Introduction and overview A recent decision from the Manitoba Court of King’s Bench, 6165347 Manitoba Inc et al v The City of Winnipeg et al, 2023 MBKB 114, sheds light on the tort of misfeasance in public office. The central […]

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The Dufresne Group Inc. settles with the Competition Bureau over deceptive marketing practices

Communiqué Droit en matière de marketing, publicité et conformité des produits

On September 26, 2023, The Dufresne Group Inc. (TDG) and its affiliated companies, recognized for their prominent retail brands, Dufresne Furniture and Appliances, and select Ashley HomeStores, entered into a consent agreement with the Competition Bureau of Canada. The conclusion […]

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The business conduct rule in Canada’s over-the-counter derivatives market: Principles and framework

Communiqué sur le financement structuré et la titrisation

On September 28, 2023, the regulatory authorities of the Canadian Securities Administrators (“CSA”) announced the adoption of Multilateral Instrument 93-101 Derivatives: Business Conduct (the “MI”) and the Companion Policy 93-101 Derivatives: Business Conduct (the “CP”, and together with the MI, […]

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The proposed new tax on share buybacks

Bulletin fiscal

With the release of the 2022 Fall Economic Statement, the Federal Government proposed a new tax on repurchases of equity by certain entities (the “Buyback Tax”). The draft legislative proposals and explanatory notes published by the Department of Finance on […]

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The GAAR reinforcements – What even is economic substance?

Bulletin fiscal

As part of its 35th anniversary celebrations, the general anti-avoidance rule is getting some renovations. New support beams are being installed and a paint job is planned as a package announced as part of the 2023 federal budget and then […]

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BC Supreme Court adds defendant to action after expiration of limitation period

Blogue : Droit des assurances

Introduction The BC Supreme Court recently considered the issue of whether a party could be added as a defendant to an action after the relevant limitation period had expired. Background facts In Stiller v Parsons, 2023 BCSC 872, the plaintiff […]

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