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As Ontario recovers from the COVID-19 pandemic, the construction industry is facing an unfamiliar economic landscape. With inflation at a 30-year high, a low labour force participation rate, and significant supply chain delays, contractors must revisit the risk allocation models used for bids and tenders in order to account for the uncertainty of current market […]

The American Bar Association (“ABA”) recently published its updated Canadian Private Target M&A Deal Points Study. This is the ABA’s first release since 2018.  The new study analyzes 83 acquisition agreements from 2020 to 2022 involving Canadian private targets purchased or sold by public companies. The authors of this article contributed to this study. For […]

Introduction On April 7, 2022, the Honourable Chrystia Freeland tabled a new federal budget (the “2022 Budget”). This is only the second federal budget since the beginning of the COVID-19 pandemic and a lot has happened since the 2021 federal budget. Canadians have witnessed new waves of COVID-19 with the Delta and Omicron variants, record-breaking […]

This afternoon, Premier Doug Ford declared that the Province of Ontario issued a second Emergency Order under s. 7.01(1) of the Emergency Management and Civil Protection Act (EMPCA). While the details of the Emergency Order are still unclear, Premier Ford announced that effective 12:01 a.m. on Thursday, January 14, 2021 the Ontario government is issuing […]

Beginning on January 1, 2022, workers in BC will be automatically entitled to a minimum of five paid sick days each calendar year. With this move, BC becomes the first province in Canada to legislate this level of paid time off for workers who become ill. All employees, whether unionized or not, who are covered […]

On March 18, 2021, the federal Minister of Labour, Filomena Tassi, invited Canadians to participate in an online consultation to share their views on: “gig work” – where workers enter into short-term contracts to complete specific and often one-off tasks, generally through digital platforms (examples include Uber, Lyft, Upwork, Freelancer, and so on); and a “right to […]

A labour arbitrator recently awarded damages to Catholic secondary school teachers after finding that a school board did not provide the teachers with requisite daily preparation time in accordance with the collective agreement.  In the decision, Ontario English Catholic Teachers’ Association v Simcoe Muskoka Catholic District School Board, 2022 CanLII 105333 (ON LA),  the arbitrator […]

”The medium is the message”. The wisdom of these famous words written by Canadian philosopher Marshall McLuhan is felt so acutely today. Communication media, its accessibility and its impact on how information is received, have evolved dramatically over the last two decades. During the same time, society has undergone fundamental reflection and upheaval; phenomena that […]

In Provincial Budget 2020, measures were announced that would require businesses not otherwise carrying on business in British Columbia (“BC”) to register for and collect PST. Amendments to the Provincial Sales Tax Act (British Columbia) (“BC PSTA”) were supposed to be effective on July 1, 2020, but were put on hold due to COVID‑19. It […]

The Canada Revenue Agency (the “CRA”) announced the prescribed rate for the third quarter of 2020 (“Q3”) on June 22, 2020. Starting July 1, 2020, the prescribed rate is 1% (reduced from 2% in the second quarter).  The prescribed rate is set each quarter based on the average yield in the first month of the […]