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Insight

Canadian Immigration: 5 recent updates you should know about

There have been a number of important changes to different Canadian Immigration categories over the past few months, and we anticipate several more to come before the end of 2022.  Here is a summary of some of the more significant ones (in no particular order): 1. International students: Limit on off-campus work hours temporarily lifted […]
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Insight

Managing cybersecurity in M&A transactions: How to mitigate risk through due diligence

As companies have become increasingly technology-driven in recent years, a target’s cybersecurity posture has become a key focal point in the diligence process. The COVID-19 pandemic has made this concern particularly acute: notwithstanding that an increasingly large number of people have returned to the office in recent months, there remains a sizeable remote workforce in […]
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Insight

Donations of time and money do not create a trust: A look at Mee et al. v. Y.M.C.A.

A recent decision of the Ontario Superior Court of Justice was unequivocal in its refusal to recognize a trust in certain recreational lands owned by the YMCA. The court did not mince its words. It said to find otherwise would be an “absurd result.” Let’s examine why. Geneva Park Property The case involved property on […]
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Insight

Budget update – Sales, excise, and digital services tax

On April 19, 2021, the federal budget was tabled by Deputy Prime Minister and Finance Minister Chrystia Freeland (“Budget 2021”). Budget 2021 confirmed the measures first announced on November 30, 2020 in Supporting Canadians and Fighting COVID-19: Fall Economic Statement 2020 (the “FES 2020”) regarding e‑commerce transactions and the digital economy, but announced some amendments […]
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Insight

How to keep your foreign workers employed in 2025

For much of the last decade, employers in Canada have operated under an unofficial formula: bring in a skilled worker, offer stable employment, and trust that permanent residency (PR) would follow. It worked—until now. Since September 2024, the Canadian government has implemented sweeping changes that have significantly narrowed the pathways to PR for international students […]
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Insight

Are electronic signatures enough? Understanding perfection by possession in Canada’s digital era

Remote working is no longer a foreign concept. AI is on the rise. Business transactions are being closed on cell phones rather than in boardrooms. The commercial world is having to adapt to growing demands for convenience and mobility in business dealings; one such response is the uptick in the use of digital signatures in […]
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Insight

Emerging financial aid for businesses hit by U.S. tariffs

With the looming threat of 25% tariffs by the United States on Canadian imports, businesses in affected sectors are eager to see how both the federal and provincial governments will provide liquidity assistance or other support beyond imposing retaliatory tariffs and reducing reliance on American products to promote buying Canadian. The uncertainty remains, but businesses […]
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Event

Construction disputes: COVID-19 claims

Miller Thomson’s Construction Law Group invites you to a timely webinar on “COVID-19 Claims”, a new category of claims that have emerged on construction projects as a result of COVID-19 and its continuing impacts. This seminar will discuss the common forms of relief available under contracts entered prior to March 2020, trends and developments in […]
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Insight

Point-of-sale financing and buy-now-pay-later plans: A regulatory overview

Developments in technology and the financial services industry have, in recent years, promoted drastic shifts in consumer behaviors. These changes were especially visible throughout the COVID-19 pandemic, during which retail e-commerce sales reached record levels. Accompanying this shift in consumer behavior has been the proliferation of point-of-sale (“POS”) financing and buy now pay later (“BNPL”) […]
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Insight

The increasing popularity earnouts

Due to the economic impact of the COVID-19 pandemic and the recent volatility of stock markets, we have noticed an increased perceived valuation gap between vendors and purchasers in the context of M&A transactions. As a result, contingent consideration arrangements are becoming increasingly popular solutions to address uncertainty. Given its inherent flexibility, the earnout has […]
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