Perspectives juridiques

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Advisory Committee on the Charitable Sector focuses on reconciliation, national data strategy, and charity designations in second report

Impact Social

The second report of the Advisory Committee on the Charitable Sector released on April 28, 2021 (the “Report”) expands on its first report, adding eight recommendations for sector reforms. The Advisory Committee on the Charitable Sector (the “ACCS”), established in […]

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Federal government extends COVID-19 support measures

Communiqué droit du travail et de l'emploi

On July 30, 2021, the federal government proposed a variety of extensions to existing COVID-19 support programs for businesses and workers. The proposed changes are summarized below. For employers  The government has proposed extending the Canada Emergency Wage Subsidy, the […]

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Ontario Court underlines the evidence and analysis required to establish critical path delays

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

Who is responsible for delays in multi-party projects? What happens when there are multiple independent causes of delay in the same time period? How do courts determine if a delay impacts the critical path of the project schedule? The Ontario […]

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Maisons en vente à la chaîne (de blocs)

Rapport - Droit immobilier

Introduction Échangeriez-vous votre maison contre une œuvre d’art? Un critique d’art pourrait envisager cette possibilité. Mais quelle serait votre réaction si votre maison n’était pas échangée contre de l’art, mais contre des bitcoins? Comme une œuvre d’art, la valeur du […]

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Update on Bill C-208 New taxation rules impacting transfers of family businesses to the next generation

Gestion de patrimoine

In our previous article on this topic, we discussed Bill C-208 (the “Legislation”), a Private Member’s bill that amends the Income Tax Act[1] (the “Act”) to change certain rules in sections 55 and 84.1 of the Act to facilitate intergenerational […]

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Ransomware trickles down into your supply chain – Kaseya cyberattack highlights cybersecurity risks and business impact

Blogue Cybersécurité de MT

Over the July long weekend, Canadian, American, and other international businesses were victims of a far-reaching ransomware attack. The REvil group, a ransomware syndicate also known as Sodin or Sodinokibi, are believed to be behind the attack. This gang’s most prominent […]

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E-Commerce Businesses – Do you need to be registered for GST/HST?

Bulletin fiscal

Effective July 1, 2021, major changes to the GST/HST regime as it relates to e-commerce and the digital economy came into effect. We previously reported on these measures when they were first announced in the Fall Economic Statement 2020 and […]

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Changes to customs valuation laws

Bulletin du groupe Commerce mondial et douanes

On June 4, 2021, the Canada Border Services Agency (CBSA) issued a consultation notice in which certain regulatory amendments to customs valuation laws that were being considered. The consultation period opened on June 4, 2021 and closed on July 4, […]

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Consenting to proposed budget amendments

Impact Social

Among the few technical tax measures affecting the charitable and non-profit sector proposed in the federal budget tabled on April 19, 2021 (the “2021 Budget”), one of the proposed budget amendments expands the ability for the Minister of National Revenue […]

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Why it matters that the Supreme Court decision reinforced the existence of hidden contracts in charity/nonprofit governance

Impact Social

Covenants, which lawyers call contracts, lie at the heart of many of the world’s religions. If we reflect on the Kendrick brothers’ film, Courageous, contemporary North American culture is similarly attracted to the use of resolutions or covenants between not […]

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