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Miller Thomson has uniquely Canadian insights on the latest legal and business trends and developments, and how they affect you and your organization.

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Upcoming changes to the capital gains inclusion rate: Planning opportunities to reduce the impact of the new rules

May 1, 2024 | William J. Fowlis, KC, FCPA, FCA, TEP, Andrew C. Bateman

Tax Notes

Since 2000, the capital gains inclusion rate under the Income Tax Act (the “Tax Act”) has been one-half of the applicable capital gain.  As a consequence, capital gains during this period of time have generally been subject to tax at […]

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The gatekeeper function when preserving a construction lien

April 30, 2024 | Paul Guaragna

Breaking Ground: MT Construction Law Ontario Edition

Preserving/registering a construction lien can be stressful for construction lawyers. This is often due to the tight deadlines prescribed by the Construction Act,  R.S.O. 1990, c. C.30 (the “Act”) to preserve the lien. Construction lawyers are often faced with receiving […]

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Saskatchewan Court of King’s Bench affirms purpose of Lien Payout Provision in The Builders’ Lien Act

April 30, 2024 | Khurrum Awan, Titli Datta, Éric Bergeron

Breaking Ground: MT Construction Law Ontario Edition

The Saskatchewan Court of King’s Bench recently released its decision for DW Earnshaw Excavating v 7-Eleven Canada Inc., 2023 SKKB 252. The matter involved an application by DW Earnshaw Excavating (“DW Earnshaw”) to the Court under section 56(9) of The […]

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De-risk and innovate: A primer on carbon contracts for difference

April 26, 2024 | Selina Lee-Andersen, Eugene Yeung

MT Biosphere™

In December 2022, the federal government launched the Canada Growth Fund (CGF), a $15 billion arm’s length public fund designed to accelerate the deployment of innovative emission reduction technologies in Canada. The Public Sector Pension Investment Board, a federal Crown […]

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What Ontario employers need to know about Bill 149

April 25, 2024 | Emily Compton, Tiana Terrigno

Labour and Employment Communiqué

On March 21, 2024, Ontario’s Bill 149, Working for Workers Four Act, 2024 (“Bill 149”) received royal assent, resulting in amendments to a number of pieces of legislation including the Employment Standards Act, 2000 (the “ESA”). The amendments place new […]

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A call to action for payment service providers: Recent updates to Canada’s Retail Payment Activities Act & Regulations

April 25, 2024 | P. Jason Kroft, Ahmad Adam, Margaret Shodeinde, Raquel Moses

Structured Finance and Securitization Communiqué

The publication of final regulations (the “Regulations”) under the Retail Payment Activities Act (the “RPAA”) on November 22, 2023, signified a major advancement in the creation of the Bank of Canada’s supervisory framework for retail payments and payment service providers […]

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Standard of care: What not-for-profits should consider when selecting directors and officers

April 23, 2024 | Ugochukwu Mbamalu

Social Impact Newsletter

Expertise and skill should be key considerations for not-for-profit corporations (NFPs) when selecting their directors and officers. Directors and officers of a not-for-profit corporation are under a fiduciary obligation to the NFP in the same manner as directors and officers […]

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Considerations for Canadian charities and non-profits in light of the U.S. election

April 23, 2024 | Nicole K. D’Aoust

Social Impact Newsletter

I recently travelled to Orlando, Florida for the Spring Meeting of the American Bar Association’s Business Law Section.  The meeting involved two days of discussions with other members of the Non-Profit Organizations Sub-Committee.  One of the topics on the minds […]

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2024 Federal Budget: Highlights for the Charitable and NPO sector

April 16, 2024

Social Impact Newsletter

On April 16, 2024, the Honourable Chrystia Freeland tabled a new federal budget, which sets out the federal government’s revamped spending priorities and tax plans (the “2024 Budget”). The theme of the 2024 Budget is “fairness for every generation” with […]

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2024 Canada Federal Budget – Government Focus on Personal Tax Measures

April 16, 2024

Federal Budget Review

On April 16, 2024 (“Budget Day”), the Deputy Prime Minister and Minister of Finance, Chrystia Freeland, introduced Canada’s 2024 federal budget (the “2024 Federal Budget”). Leading up to Budget Day, it was widely predicted that the 2024 Federal Budget would […]

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Displaying 1-10 of 1655

Disclaimer

This blog sets out a variety of materials relating to the law to be used for educational and non-commercial purposes only; the author(s) of this blog do not intend the blog to be a source of legal advice. Please retain and seek the advice of a lawyer and use your own good judgement before choosing to act on any information included in the blog. If you choose to rely on the materials, you do so entirely at your own risk.