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Overview The Supreme Court of Canada released its decision in Wastech Services Ltd v Greater Vancouver Sewerage and Drainage District [1] (the “Wastech Decision”) on February 5, 2021. The Wastech Decision was heard together with the case of C.M. Callow Inc v Zollinger, [2] and both are important elaborations on the manifestations of the organizing […]

Kevin Refah, a Partner at Miller Thomson LLP in Toronto, is your go-to for mergers and acquisitions, corporate finance, and governance matters. With a particular focus on the technology and healthcare sectors, Kevin counsels founders, executives, boards of directors, financial institutions, investment banks, family offices, venture and private equity principals and other enterprises on a […]

What is health law? It's much more than medical malpractice. Listen to our latest podcast episode for a conversation on how wide-ranging this area of law can be.

On December 19 2023, the Canada Revenue Agency released its final administrative guidance on qualifying disbursements. Guidance Document CG-032 (“Registered charities making grants to non-qualified donees”) first appeared in draft form a little over a year ago, on November 30 2022. The CRA issued the most recent version of the Guidance after a yearlong consultation […]

On October 19, 2021, a new chapter for Ontario’s charities and not-for-profit corporations began when the long-awaited Ontario Not-for-Profit Corporations Act, 2010 (the “ONCA”) came into force. We discussed the ONCA generally in our previous newsletter. The ONCA now applies to all charities and not-for-profit organizations incorporated as non-share capital corporations under Ontario law and […]

A recent decision in the Companies’ Creditors Arrangement Act (“CCAA”) proceedings of Bellatrix Exploration Ltd.[1] (“Bellatrix”) serves as a useful reminder to professionals that a court-ordered charge may not be enough to ensure their fees will be paid at the end of the day. Bellatrix is a publicly traded oil and gas company based in […]

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 […]

Introduction Earlier this year, Miller Thomson published an article that examined notable environmental, social and governance (“ESG”) disclosure requirements mandated by securities regulators and encouraged by proxy advisory firms.[1] Subsequently, there have been significant developments pertaining to board diversity and environmental risk disclosure requirements applicable to public companies. Due to the absence of standardized ESG reporting […]

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 […]

Aaron Atcheson practices in the area of commercial real estate and business transactions, and energy and infrastructure projects. He works with leading developers and lenders on a wide variety of projects, with a particular focus on the energy sector, in Canada, the US, and globally. Aaron’s deep experience is recognized consistently, making him a go-to […]