Published articles and Media mentions

With a professional commitment to sharing insights and advancing an understanding of legal developments and trends, Miller Thomson’s lawyers are regular contributors to legal and business publications in Canada and internationally.

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Unintended Consequences

November 14, 2017 | Kitchener-Waterloo

Taxes are inevitable. In business transactions, strategic decisions are made to reduce or eliminate the amount of taxes paid. Whether your business is making a purchase, refinancing or allocating funds, the terms of any agreement between parties to such a...

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On the Hook Despite Breach of Contract

November 14, 2017 | Kitchener-Waterloo

Last quarter, my colleague Rohit Kumar wrote in this column about the landmark decision made by the Supreme Court of Canada in Bhasin v. Hrynew. In Bhasin, our highest court proclaimed that a principle of good faith underpins contractual performance...

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Shareholder Oppression Requires More than Poor Record-Keeping

November 14, 2017 | Kitchener-Waterloo

The Ontario Business Corporations Act contains provisions creating what is referred to as an “oppression remedy.” Generally speaking, this remedy allows shareholders, officers, and directors to seek redress for corporate conduct that is oppressive, unfairly prejudicial or unfairly disregards their...

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Be Honest, It’s Your Duty: Expanded Contractual Obligations for Businesses

November 14, 2017 | Kitchener-Waterloo

Businesses should be aware of the Supreme Court of Canada’s ground-breaking decision in Bhasin v. Hrynew, 2014 SCC 71, where two steps were taken to fundamentally change contract law in Canada. First, the Supreme Court recognized that the principle of...

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The Canadian Scene: Where the tax are we going?

November 10, 2017 | Toronto

Tax 2017 Expert Guide, Corporate Livewire

Bob Dylan wrote a song that had the phrase: “For the times they are a changing”. Now, the song was written in the 60’s and it had to do with the political environment. Here we are in 2017 and in Canada, when it comes...

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Agricultural Law Netletter

November 7, 2017 | Edmonton

LexisNexis, Issue 383

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Morgan Camley quoted in Canadian Lawyer article on delegation and file teaming

November 6, 2017 | Vancouver

Canadian Lawyer, "Essential practice habits — delegation"

Mary looks at her to-do list and feels a wave of stress wash over her. She wanted more time for the Allen file and now that’s not going happen. I should have enlisted the assistance of a junior days ago! Time to...

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Draft GST/HST Legislation Impacting Limited Partnerships and General Partners

November 3, 2017 | Toronto

On September 8, 2017, the Department of Finance (Canada) (“Finance”) introduced draft legislation deeming general partners of “investment limited partnerships” (a newly coined term) to be making a taxable supply when providing management or administrative services (a broadly defined term)....

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Expert evidence – Independence and Impartiality: A Quebec perspective

October 31, 2017 | Montréal

Canadian Property Tax Association Inc

The expert’s duty of impartiality and independence is well established in Quebec. In fact, the independence and impartiality of an expert are cornerstones in the assessment by the Court of the probative value of expert evidence: “It is clearly established...

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Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases

October 27, 2017 | Toronto

Canadian Tax Journal, Vol. 65, No. 3

The article provides a high-level overview and comparison of the US and Canadian whistleblower programs. Whereas the us experience has resulted in the recovery of significant unreported tax dollars and successful tax prosecutions, the Canadian whistleblower program has, to date, had limited success.

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