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GST/HST & Asset Sales: The Section 167 Election

July 14, 2014

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP Introduction The goods and services tax (“GST”) is a value-added tax charged on most supplies made in Canada of goods, services, real property and […]

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An Overview of Transfer Pricing In Canada

April 25, 2014

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP Introduction In Canada v. GlaxoSmithKline Inc. (“GlaxoSmithKline”), Justice Rothstein of the Supreme Court of Canada succinctly summarized transfer pricing and the tax concerns […]

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Insurer can’t sue “Your and You”

April 23, 2014

MT Insurance Law Blog

The Ontario Superior Court has released a subrogation decision dealing with two interesting issues: Assessing a defendant’s negligence and the ability of an insurer to subrogate against its own unnamed insured. In Rochon v. Rochon, the defendant was the plaintiffs’ […]

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Summary Judgment and Small Claims Court

April 7, 2014 | Eric Sherkin

MT Litigation Blog

The stated purpose of the Small Claims Court is to provide a streamlined process for parties to pursue claims of up to $25,000 in a cost-effective and efficient manner. In Superior Court, one of the options available to try and […]

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Meaning of Carrying On Business in Canada

March 31, 2014

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by Crystal Taylora Partner in the Saskatoon Office and Graham Pursean associate in the Regina Office ofMiller Thomson LLP As a non-resident engaging in activities in Canada, it is important to understand whether your activities will […]

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Transfer to Small Claims Court? I Don’t Think So…

February 3, 2014 | James B. Prior

MT Insurance Law Blog

In a recent decision in a personal injury action, a Superior Court Judge denied a plaintiff’s motion to transfer her action to Small Claims Court despite her assertion that her damages would properly be assessed under the $25,000 limit of […]

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Alberta Introduces Compassionate Care Leave

January 24, 2014 | Stephen M. Torscher

Canadian Labour & Employment Law Blog

Late last year, the Government of Alberta quietly announced that Bill 203, the Employment Standards (Compassionate Care Leave) Amendment Act, 2012, would come into force on February 1, 2014.  Bill 203 was introduced to the Alberta Legislature on November 1, […]

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A Non-Resident Disposing of Taxable Canadian Property

December 31, 2013

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by  Cheryl Teron, a Partner in the Vancouver Office of Miller Thomson LLP and Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP A non-resident of Canada may have to pay Canadian income tax on taxable capital […]

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The Restrictive Covenant Taxation Scheme: Killing a Fly with a Sledgehammer

November 28, 2013

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by Stephen Rukavina an Associate in the Vancouver Office of Miller Thomson LLP The Federal Court of Appeal’s decisions in Canada v. Fortino and Manrell v. Canada held that payments for a non-competition agreement were not […]

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Owner Vicariously Liable for Drunk Driver’s Accident

November 8, 2013 | James B. Prior

MT Insurance Law Blog

Recently, the Ontario Superior Court of Justice considered the vicarious liability of an owner of a vehicle for the negligence of the driver of the vehicle in the unfortunate case of Watts v. Boyce, Dunham and Co-Operators. The lawsuit in […]

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Displaying 171-180 of 199

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.