Manjit Singh

Partner | Toronto

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Canada Emergency Wage Subsidy: Revised rules for qualifying periods August through December

Bill C-20, An Act respecting further COVID-19 measures (“Bill C-20”), received Royal Assent on July 27, 2020. Bill C-20 enacts amendments to provisions of the Income Tax Act (Canada) that implement the Canada Emergency Wage Subsidy (“CEWS”). These amendments include...

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Canada Emergency Wage Subsidy: As enacted, extended and proposed to be amended

Updated on May 19, 2020 To encourage businesses to retain their employees during the COVID-19 pandemic, Parliament convened on an emergency basis on April 11, 2020 to enact Bill C-14, which legislates the Canada Emergency Wage Subsidy (the “CEWS”).  Details...

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COVID-19: A relief resource for commercial tenants and landlords across Canada

Miller Thomson LLP recognises this is an unprecedented time and we continue to be committed to the well-being and sustainability of our clients. The government and various other institutions have implemented a number of measures aimed at providing economic relief...

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COVID-19 pandemic economic measures for individuals

The federal government recently announced a new set of economic measures to help stabilize the economy during the COVID-19 pandemic. Outlined below are new measures implemented by the federal government, along with expanded existing programs, that are designed to assist...

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COVID-19 pandemic economic measures for businesses

The federal government recently announced a new set of economic measures to help stabilize the economy during the COVID-19 pandemic. Outlined below are measures implemented by the federal government, along with expanded existing programs, that are designed to assist small,...

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New Proposed Limits on Employee Stock Option Deductions

Introduction The long-standing tradition of using employee stock options to reward and retain employees in Canada may change due to limits proposed by the federal government to the current advantageous tax treatment available to employees in certain circumstances. Currently, subsection...

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