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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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Canadian surtax on imported goods: Consultation window closes October 10, 2024

September 17, 2024 | Daniel Kiselbach, MBA, Tom Ghag, Satinder Bains

Global Trade and Customs Bulletin

Introduction Increased electric vehicle (“EV”) production is a key global strategy for addressing climate change. However, Canada’s auto manufacturing industry faces what the Government of Canada has described as an “extraordinary threat” from Chinese-produced EVs. In 2020, China emerged as […]

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Regulations announced to accompany 10-day cooling-off period for buyers of new freehold homes: consultation period ending soon

September 13, 2024 | Eric Laxton, Mario Concordia

Real Estate Report

The Homeowner Protection Act We recently published a bulletin on Ontario’s passing of the Homeowner Protection Act, 2024, which, among other things, introduced a 10-day cooling-off period for buyers of new freehold homes (the “Cooling-Off Period”). During the Cooling-Off Period, […]

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Canadian Entrepreneurs’ Incentive: How incentivized will Canadian entrepreneurs be?

September 12, 2024 | Bryant D. Frydberg

Tax Notes

Background Tax proposals contained in the 2024 Federal Budget (the “2024 Budget”) propose to increase the capital gains inclusion rate from one-half to two-thirds: for capital gains realized by corporations and trusts on or after June 25, 2024; and for […]

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Finance releases revised rules for capital dividend account (CDA) computations

September 12, 2024 | Justin Ng

Tax Notes

Budget 2024 announced an increase to the capital gains inclusion rate from one-half to two-thirds for all corporations and trusts, and an increase to two-thirds on capital gains realized by individuals on or after June 25, 2024 in excess of […]

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Best Practices for Employers During Termination Meetings: Insights from Teljeur v. Aurora Hotel Group

September 11, 2024 | Emily Compton, Allison Jutzi

Labour and Employment Communiqué

The Ontario Court of Appeal recently upheld the Trial Court’s decision in Teljeur v. Aurora Hotel Group, 2023 ONSC 1324, affirming the importance of employers exercising caution during termination meetings. Specifically, employers should take note of what the court will […]

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The duty to investigate workplace harassment exists, even in the absence of a complaint

September 11, 2024 | Inna Koldorf

Labour and Employment Communiqué

A common question that workplace investigators are often asked is whether suspected incidents of workplace harassment have to be investigated, even if a complaint has not been filed. The answer, at least in Ontario, is a resounding “yes.” Ontario’s Occupational […]

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Recent product liability decision provides insight into circumstantial evidence, inferences, and expert evidence

September 10, 2024 | Michael Kirk, KC, Jordon W. Magico

Commercial Litigation Communiqué

Introduction The recent Alberta decision of ATCO Energy Solutions Ltd v Energy Dynamics Ltd, 2024 ABKB 162 (“ATCO Energy”) provides a helpful review of product liability law, discussing how circumstantial evidence may be used and how resulting inferences and theories […]

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Clarifying the law regarding corporate agents’ personal liability for negligent misrepresentations

September 10, 2024 | Haley E. Edmonds, James Wallbridge

Commercial Litigation Communiqué

Introduction A corporation may appoint an individual to act as its “agent,” vesting that individual with the authority to act on the corporation’s behalf when signing contracts or making certain decisions. But what recourse does a plaintiff have when a […]

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Alleged undue influence and incapacity dismissed by Ontario Superior Court: Graham v. McNally Estate and Blais

September 5, 2024 | Sarah Hallman-Krul

Wealth Matters

The recent Ontario Superior Court case of Graham v. McNally Estate and Blais[1] involved a will challenge based on three commonly used grounds for invalidating a will: (a) lack of testamentary capacity; (b) undue influence; and (c) suspicious circumstances surrounding […]

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La responsabilité du concepteur-constructeur : Ce qu’il faut savoir

September 3, 2024 | Camille Beaudry

Construction Newsletter - Quebec

1. CONTEXTE Au mois de juin dernier, la Cour supérieure s’est prononcée dans un litige d’importance sur la responsabilité des divers intervenants ayant participé à la conception et à la construction du système de traitement des eaux situé à Sainte-Catherine[1]. […]

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Displaying 1-10 of 1743

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.