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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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$17 million estate gift to private foundation not eligible for tax credit: Lessons from last-minute tax planning

17 décembre 2021 | Troy McEachren

Impact Social

The Tax Court of Canada decision in Odette (Estate) v the Queen[1] demonstrates two equally important principles. The first is the need to carefully review complex provisions of the Income Tax Act (Canada) (the “ITA”) when developing a tax plan. […]

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More provincial oversight: Recommendations from the Allan Inquiry regarding non-profits and charities

17 décembre 2021 | Kristina Roberts

Impact Social

On October 21, 2021, over two years after Steve Allan (« Allan » or the « Commissioner« ), a Calgary-based forensic and restructuring accountant, was appointed as commissioner of the public inquiry into anti-Alberta energy campaigns, the commission’s 657-page Report was released. Mandate of […]

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Alberta Court of Appeal to health profession regulators: Do not unnecessarily damage reputation of a professional until all appeals have been exhausted

16 décembre 2021 | Tracey M. Bailey, KC, Gerald D. Chipeur, KC

Communiqué sur la santé

In recent years, legislators have given regulators increased powers to take enforcement action prior to a hearing or the exhaustion of all appeals. Depending on the legislative framework of the regulator, this may include injunctive orders, restriction or suspension of […]

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Agreements subject to environmental conditions: A cautionary tale

9 décembre 2021 | Michael McCluskey

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

A recent decision from the Ontario Superior Court of Justice provides a cautionary tale for those who engage in agreements subject to an environmental remediation condition. Background: 384130 Ontario Limited v. 520611 Ontario Limited In 2003, the plaintiff entered into […]

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Construction liens’ applicability to prefabricated modular buildings

9 décembre 2021 | Michael Arbutina, Catherine Phelps

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

Construction liens are charges against interests in land and premises, and are governed by the Construction Act, RSO 1990, c. C30.[1] Construction liens provide contractors and other parties to the contract protection for payment for materials and/or services provided on […]

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Compliance with notice requirements critical in construction contracts with government owners

9 décembre 2021 | Michael McCluskey

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

As previously discussed in our 2019 Article “Notice requirements in construction”,[1] the Canadian courts tend to favour strict compliance and interpretation of notice provisions in construction contracts, especially when they are clear and unambiguous. These requirements remain consistent and have […]

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Government extends mandatory vaccination obligations to more federally-regulated employers

9 décembre 2021 | Justin Diggle

Communiqué droit du travail et de l'emploi

Minister of Labour, Seamus O’Regan Jr., has announced the Federal Government’s intention to make COVID-19 vaccination mandatory for almost all federally regulated workplaces. These workplaces include, amongst others, banks, interprovincial road transportation, postal and courier services, radio and television broadcasting, […]

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Changes coming to Ontario employment laws

9 décembre 2021 | Emily Compton

Communiqué droit du travail et de l'emploi

On December 2, 2021, the Working for Workers Act, 2021 (the « Act ») received Royal Assent and came into force as law. As discussed in our previous communique, the Act will amend a number of statutes, including the Employment Standards Act, […]

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Ontario Government further extends paid IDEL and deemed IDEL provisions

9 décembre 2021 | Emily Compton

Communiqué droit du travail et de l'emploi

On December 7, 2021, the Ontario Government announced the extension of the Ontario COVID-19 Worker Income Protection Benefit Program (“WIPB”) through to July 31, 2022. This program requires employers to provide employees with up to three days of paid infectious […]

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The importance of consultation with First Nations, progressive reclamation and increased reclamation security for amended permits in the mining industry

1 décembre 2021 | Sarah D. Hansen, LL.M.

Alerte environnement

The BC Supreme Court recently cast light on issues regarding British Columbia mining operations on First Nation’s territory in Ignace v. British Columbia (Chief Inspector of Mines), 2021 BCSC 1989. Miller Thomson was counsel in Ignace challenging the permit amendment. […]

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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.