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Insight
Geoff Mason discusses issues surrounding the federal holiday for the Queen's funeral
With September 19 announced as a federal holiday to commemorate the Queen’s funeral, Geoff Mason appears on The Jas Johal Show discussing the issues including whether workers are entitled to a paid day off: This is not a benefit that a lot of employees are really going to enjoy… It’s not a traditional statutory holiday […]
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Insight
Release of draft Canadian tax legislation for public consultation
An extensive package of draft legislative proposals was released for public comment by the Department of Finance on February 4, 2022 (the “Proposals”) along with explanatory notes (the “Notes”). The Proposals include some, but not all, of the measures announced or carried over in the 2021 federal budget and prior budgets. This update provides an […]
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The business conduct rule in Canada’s over-the-counter derivatives market: Principles and framework
On September 28, 2023, the regulatory authorities of the Canadian Securities Administrators (“CSA”) announced the adoption of Multilateral Instrument 93-101 Derivatives: Business Conduct (the “MI”) and the Companion Policy 93-101 Derivatives: Business Conduct (the “CP”, and together with the MI, the “Instrument”), slated to come into effect on September 28, 2024.[1] The Instrument sets out […]
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Insight
No excuse for delay? You risk losing your lien and being left unsecured
Getting to trial on construction matters can be a long and arduous journey, but the ability to place a lien charge on a property can provide the claimant with security through that process – or can it? In 1951789 Alberta Ltd v Britannia Block General Partnership Inc (“Britannia Block”),[1] Applications Judge J.R. Farrington of the […]
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Landlord Lien Exposure Under the New Construction Act
The Construction Act (Ontario) (“the Act”) came into effect on July 1, 2018 and has introduced a number of changes regarding the process in which construction liens are addressed in Ontario. The liability of landlords and their lien exposure to tenant improvements has also been affected by the changes. Under Ontario’s old Construction Lien Act, […]
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Event
Shannon Houston presents at the "Where are we now? Canadian Business Immigration and COVID-19" seminar
Shannon Houston examines where we started during the pandemic and where we are now, and provide clarification to employers who want to bring foreign workers into Canada, from an immigration perspective. Click to register.
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Insight
Looking to unlock tax savings? Here is an investor’s guide to flow-through shares: Part I – the mechanics
Flow-through share(s) (“FTS”) are a long-standing feature of Canada’s tax and resource landscape. Designed to stimulate investment in industries like mining and renewable energy, the federal FTS regime allows eligible companies to flow certain resource expenses through to investor shareholders, who may then deduct amounts from their taxable income. While FTSs can provide tax benefits […]
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The test for streamlined trials in Alberta: Hou v. Canadian North Inc, 2024 ABKB 549
Introduction Effective January 1, 2024, Alberta’s streamlined trial process under Rule 8.25 of the Alberta Rules of Court will replace summary trials.[1] This reform is potentially significant for businesses seeking efficient and cost-effective ways to resolve disputes – provided your matter is appropriate for resolution by way of streamlined trial. In the recent decision of […]
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New Occupational Health and Safety Act in Alberta: Upcoming changes for Joint Work Site Health and Safety Committees
In Alberta, a new Occupational Health and Safety Act will come into effect on Proclamation.[1] Once it is proclaimed into force, the new act will repeal the current Occupational Health and Safety Act, SA 2017 c O-2.1 (“Current Act”). The new act will be cited as the Occupational Health and Safety Act, SA 2020, c […]
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Bill 37: Prompt Payment slated to come into force on August 29, 2022 (and Regulations!)
On February 25, 2022, the Government announced that Bill 37 will come into force on August 29, 2022. Miller Thomson has been closely following the development of Bill 37: The Builders’ Lien (Prompt Payment) Amendment Act) (“Bill 37”) which first received royal assent on December 9, 2020. Bill 37 is intended to update the Alberta […]
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