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Short-term and taxable preferred shares: Think before you dividend

Introduction Dividend sits among the group of the most pleasant words in the English language. The crescendo of the single letter syllable in the middle of the word creates a satisfying enunciation when spoken. The connotation of the receipt of money or property from a corporation is always a pleasant thought. The alliterative phrase ‘directors […]
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The Worth of “Diminished Value” Claims in Ontario

Introduction The claim goes by many names: “diminished value”, “diminution in value” and “accelerated depreciation”. The terms are interchangeably used to describe the economic loss of a property’s value as a result of the property having been damaged.[1] The concept of diminished value as it relates to vehicles is associated with the perceived loss of […]
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Applicable Building Codes for Construction of First Nations Land in Ontario

Introduction According to a UN Report of the Special Rapporteur on the rights of indigenous peoples1, government investment into First Nation communities across Canada has not kept pace with the demand for adequate housing and need for major renovations to existing units. In fact, a report commissioned by The Canadian Council for Public-Private Partnerships (“P3s”) […]
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Tavern Claims: Intoxication Does Not Equal Liability

Tort claims against tavern owners in the province of Ontario are typically advanced as a breach of the common law duty of care and a breach of the Liquor Licence Act[1] provisions in relation to the service of alcohol. The Act provides as follows at s. 39: The following rules apply if a person or […]
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Bill 96 amending the Charter of the French Language: Key implications for trademark owners

On May 24, 2022, the National Assembly of Québec adopted Bill 96, An Act respecting French, the official and common language of Québec (“Bill 96”), which received assent on June 1, 2022. Bill 96 amends the Charter of the French Language (the “Charter”) and other related statutes. Some provisions of Bill 96 came into force […]
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Is your arbitration agreement enforceable in a crisis? A post-Petrowest guide for business leaders

When the Supreme Court of Canada released its landmark decision Peace River Hydro Partners v. Petrowest Corp., 2022 SCC 41 (“Petrowest”),[1] the court had to make a determination as to the priority of two competing principles: the efficiency of insolvency proceedings and the autonomy of contracting parties to arbitrate disputes. Three years later, the pendulum […]
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Estate planning and the Indian Act: Practical considerations for assisting Indigenous clients living on reserve

Introductory thoughts When we began assisting Indigenous clients with status under the Indian Act with drafting their wills, we found that there were few resources that addressed estate planning or estate administration matters under the Indian Act.[1] We soon discovered that estate planning and estate administration present several unique considerations for Indigenous peoples to whom […]
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Public procurement bans targeting U.S. suppliers

On March 4, 2025 the Premiers of Ontario and British Columbia announced retaliatory measures in response to the United States’ (“U.S.”) tariffs on Canadian exports, including that effective immediately, all U.S.-based companies would be banned from taking part in government procurement projects in Ontario and British Columbia, with Ontario urging its municipalities to enforce similar […]
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Part I of II – Prorogation and the proposed capital gains inclusion rate increase: Transactions completed before June 25, 2024

On January 6, 2025, Justin Trudeau announced his resignation as Prime Minister of Canada and indicated that the Governor General had accepted his request to prorogue the current session of Parliament until March 24, 2025. As a result, all motions and bills before Parliament which did not receive Royal Assent prior to prorogation were considered […]
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AI in music: The Drake/Tupac case and beyond

In a matter of days, Drake’s latest release went from making headlines around the world to being taken down amidst threats of legal action from the estate of arguably one of the most revered and popular rap artists of all time, Tupac Shakur. The crux of the matter: the struggle between copyright and the use […]
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