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.
LexisNexis, Issue 401
Bloomberg, "Canada Plans to Limit Input Tax Credits for Holding Companies"
The Canadian government has proposed limiting the amount holding companies can recover from value-added and sales tax they pay on goods and services purchased for an operating subsidiary. […] This will have limited application to foreign multinationals, as it only applies...
LexisNexis, Issue 400
The Narwhal, "The unmuzzling of Canadian charities"
The article discusses the Canadian Revenue Agency’s longstanding rule that limits the amount a Canadian charity can devote to political activities to 10% of its resources. An Ontario judge recently ruled this was infringement on the constitutional right to free...
In a somewhat surprising recent decision, the Ontario Court of Appeal ruled that a common contractual clause excluding claims for “loss of profits” did not achieve that result. Atos IT Solutions v. Sapient Canada Inc. involved a subcontract for data...
Benefits Canada, "Alberta common-law couples can now divide pensions upon separation"
Until recently, Alberta common-law couples that were splitting up couldn’t divide their pension assets, even if both parties wanted to. This changed in April 2018, after the Court of Queen’s Bench of Alberta heard Lubianesky v. Gazdag. It determined the provision of...
Excellence
As a partner at the Canadian law firm Miller Thomson, Patricia Fourcand serves a clientele composed mainly of business people, professionals, employers and senior executives, focusing on family law and international matrimonial law. Throughout her 20-year career, she has been involved...
CBA National, Summer 2018
Tax litigators in private practice often assume the government is all-knowing and all-powerful, with “a massive amount of resources and manpower to throw at litigation,” says John Grant, a former Department of Justice (DOJ) litigator. But that’s simply not true....
LexisNexis, Issue 399
LexisNexis, Issue 398