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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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AODA: Meeting design of public spaces accessibility standards during reconstruction – Part 3

13 juin 2023 | Justin McLarty

Bulletin MT Condominiums & Copropriétés

In Part One of this series we looked at how and when the Accessibility for Ontarians with Disabilities Act, 2005, S.O. 2005, c. 11 (“AODA”) and the design of public spaces requirements provided for by O. Reg. 191/11 Integrated Accessibility […]

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Proposed policy on food advertisements directed to children in Canada

9 juin 2023 | Jaclyne Reive, Chloe Kyrtsakas

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

Editor’s note: since the date of this article being published, Health Canada has extended the deadline to provide feedback to the Proposed Policy to June 19, 2023. Health Canada has released a policy update which indicates that it intends to […]

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Recent consultation on potential amendments to the cannabis regulations

9 juin 2023 | Alissa Ricioppo, Andrea Chiu

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

Health Canada recently sought public feedback on potential amendments to the Cannabis Regulations (the “CR”), which were proposed to reduce current regulatory burdens while still addressing public health and safety risks. Noting that the legal cannabis industry has matured since […]

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Underused housing tax – Canada Revenue Agency publishes additional guidance

8 juin 2023 | Colleen Ma

Bulletin fiscal

The underused housing tax (the “UHT”) is a new 1% federal tax aimed at taxing vacant or underused housing owned by non?Canadians. Specifically, the UHT affects “owners” (except “excluded owners”) of “residential property” located in Canada. While many Canadian and […]

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Employee ownership trusts in Canada: Plan carefully to avoid unintended tax consequences

8 juin 2023 | Stéphanie Pépin, Emmanuelle Laliberté

Bulletin fiscal

In the United States and the United Kingdom, an employee ownership trust (“EOT”) is a common option for business owners seeking to transfer their business to employees or to establish an employee remuneration plan. In Canada, several different provisions of […]

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Intergenerational business transfers: Bill C-208 developments

8 juin 2023 | Andrew C. Bateman, Pierce Quaghebeur, CPA, CA

Bulletin fiscal

Prior to 2021, section 84.1 of the Income Tax Act (“Act”) created a real impediment to a tax-efficient succession of a family business from one generation to the next, effectively penalizing a sale to a family member compared to an […]

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Missed the SEDAR+ onboarding deadline? What you need to know for the updated SEDAR+ launch on July 25, 2023

7 juin 2023 | Lawrence D. Wilder, Omar Halbouni

Alerte valeurs mobilières

SEDAR+ Overview The Canadian Securities Administrators (“CSA”) is modernizing the electronic filing and data access systems that underpin Canadian securities regulation. The System for Electronic Data Analysis and Retrieval (“SEDAR”) will officially be replaced with SEDAR+ on July 25, 2023, […]

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AI poses new threats to cybersecurity: How Canadian boards can navigate the evolving cyber risk landscape to stay ahead of the curve

7 juin 2023 | David Krebs, Kristen Ward

Blogue Cybersécurité de MT

The cybersecurity threat landscape is currently at a time when new threats are continuing to emerge, not the least of which are risks related to the use of artificial intelligence (AI), specifically generative AI. In response, there is increasing pressure […]

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The right to a healthy environment recognized in federal Canadian law

6 juin 2023 | Christie A. McLeod

MT Biosphère MC

Last week, amendments to the Canadian Environmental Protection Act, 1999 (“CEPA” or the “Act”) were passed by the House of Commons which, amongst other things, update the Act to recognize the right to a healthy environment. In April 2021, Minister […]

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AODA: Meeting design of public spaces accessibility standards during reconstruction – Part 2

6 juin 2023 | Justin McLarty

Bulletin MT Condominiums & Copropriétés

In Part One of this series we looked at how and when the Accessibility for Ontarians with Disabilities Act, 2005, S.O. 2005, c. 11 (“AODA”) and the design of public spaces requirements provided for by O. Reg. 191/11 Integrated Accessibility […]

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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.