Perspectives juridiques

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Saskatchewan Court of Appeal confirms proof of a material change in risk requires strong evidentiary foundation

Blogue : Droit des assurances

Introduction Wynward Insurance Group v Smith Building and Development Ltd, 2023 SKCA 57 highlights significant considerations for insurers who are considering denying claims on the basis of an insured’s failure to disclose a material change in risk. Background facts The […]

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Confirming Alberta’s approach to specific performance: Kroetsch v Chick, 2023 ABKB 326

Communiqué sur le litige commercial

Introduction and overview Specific performance is an equitable remedy that can be ordered by a court to compel a person to perform a contractual obligation. This remedy is only available when monetary damages are inadequate. In the recent decision of […]

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Administrative dissolution of charities and not-for-profits introduced by Corporations Canada

Impact Social

This July, Corporations Canada will begin issuing administrative dissolutions to not-for-profit (“NFP”) corporations governed by the Canada Not-for-profit Corporations Act (“CNCA”), that have not filed their annual returns for three (3) or more consecutive years. Corporations Canada requires every active […]

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Social purpose real estate projects

Impact Social

Social purpose real estate projects: The goals Social purpose real estate development is an endeavor that seeks to address challenging and pressing issues such as affordability of suitable housing and access to rental space in communities across Canada. The goals […]

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Appel d’offres en cours : La Cour d’appel confirme l’interdiction pour un donneur d’ouvrage de négocier parallèlement avec un tiers

À-Propos Juridique Construction

Le 26 août 2021, notre collègue Yann-Julien Chouinard vous faisait état du jugement rendu par la Cour supérieure dans l’affaire 9150-2732 Québec inc. c. Ville de Montréal[1] quant à l’interdiction pour le donneur d’ouvrage de négocier avec un tiers alors qu’un […]

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New reportable transaction rules receive Royal Assent

Bulletin fiscal

Bill C-47 received Royal Assent on June 22, 2023, bringing into effect the new expanded reportable transaction rules. A failure to report as required by the new rules could result in substantial penalties for both taxpayers and their advisors. Taxpayers […]

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Zero-rated supplies: Do not forget the burden of proof!

Bulletin fiscal

The burden of proof in tax matters is a topic frequently addressed by commentators and dealt with in provincial and federal case law. However, the concept itself is sometimes confused with other tax concepts. For example, many taxpayers consider the […]

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Mobile apps: What businesses should know a year after the Tim Hortons data tracking scandal

Blogue Cybersécurité de MT

Many businesses are tapping into the digital economy by creating mobile apps to enhance customer experience, build brand awareness, and boost marketing outcomes, which often includes collecting (sometimes very detailed) information from users. However, creating and deploying these apps comes […]

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Alberta Court of Appeal reduces damage award to account for insured’s actual loss

Blogue : Droit des assurances

Introduction In Shelter Canadian Properties Limited v Aviva Insurance Company of Canada, 2023 ABCA 74, the Alberta Court of Appeal reduced an indemnity payment for loss of rental income to account for the increase in the net rental income of […]

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Driving down Canada’s transportation emissions: Federal Clean Fuel Regulations now in force

MT Biosphère MC

Canada’s long-awaited Clean Fuel Regulations (CFR, under the Canadian Environmental Protection Act, 1999) came into force on July 1, 2023.  Efforts to develop a national clean fuel standard began in 2016, the objective of which is to incentivize the adoption […]

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