Insights

“Time is of the Essence” in real estate transactions

Real Estate Report

A recent unanimous decision of the Ontario Court of Appeal[1] (“ONCA”) examined the meaning of a “time is of the essence” clause in an agreement of purchase and sale and the right of a non-defaulting party to terminate the agreement […]

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Inclusionary zoning and municipal rental protections

Real Estate Report

The housing affordability crisis continues to drive policy discussion at all levels of government. Amid new federal funding sources, and the ongoing overhaul of provincial planning legislation, Ontario municipalities are more concerned than ever with housing stock, affordability, and tenant […]

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( Available in French only )

Québec veut réformer l’industrie de la construction : quoi en retenir?

Construction Newsletter - Quebec

Le 1er février 2024, le ministre du Travail, Jean Boulet, a présenté le projet de loi no 51, Loi modernisant l’industrie de la construction. Appelé à réformer, à moderniser et à rendre plus efficace l’industrie de la construction, ce projet de loi […]

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GST/HST and QST joint venture election: Beware of unintended consequences

Tax Notes

Making the GST/HST and QST joint venture election is very popular with Canadian taxpayers. This election allows the co-venturers of a joint venture, when the cumulative requirements are met, to appoint a single person (the “operator”) to be in charge of […]

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Canada’s clean energy future: Clean hydrogen tax credit recent developments

MT Biosphere™

Canada continues to work toward a sustainable, low-carbon economy, using tax incentives to encourage investment in clean energy infrastructure. In the 2022 Federal Budget, the government announced that it would engage experts to establish investment tax credits (“ITCs”) focused on […]

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

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

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

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

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

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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