Résultats

Un syndic peut demander au tribunal d’augmenter ses frais au-dessus du seuil légal permis par…

Le syndic requiert à la Cour de permettre l’augmentation de ses honoraires jusqu’à 81 % des réalisations nettes. De manière générale, le registraire explique que la rémunération du syndic peut être déterminée par l’assemblée des créanciers (39(1) LFI) ou le syndic...

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Groupe d’expertise en fiscalité

Pour de plus amples informations, n’hésitez pas à consulter les avocats de notre groupe d’expertise en fiscalité. Montréal : Barbacki, Richard; Braman, Fred; Fontaine, Richard; Gaudreault-Martel, Julie; Leduc, Bertrand; Marchand, Nathalie; Ménard, Geneviève; Rodgers, Aaron; Royal, Normand

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Groupe d’expertise en fiscalité

Pour de plus amples informations, n’hésitez pas à consulter les avocats de notre groupe d’expertise en fiscalité. Montréal : Barbacki, Richard; Braman, Fred; Gaudreault-Martel, Julie; Leduc, Bertrand; Marchand, Nathalie; Ménard, Geneviève; Rodgers, Aaron; Royal, Normand

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Miller Thomson Adds New Expertise

Miller Thomson is pleased to announce that Danielle Bush has joined the firm in our Toronto office.  Danielle has expertise working with intellectual property and information technology issues for registered charities, and has expertise on gaming laws and regulation in...

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Miller Thomson adds Saskatchewan Charities Expertise

Miller Thomson is pleased to announce our merger with Saskatchewan full service law firm Balfour Moss LLP, effective January 1, 2011.  Balfour Moss is one of the oldest and most established law firms in the province. The addition of the...

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Revenue Generation for Charities

Charities are constantly looking for new ways to generate revenue to fund their existing and future charitable programs. The housing and real estate markets provide charities with opportunities to generate revenue, whether through existing land holdings or as part of...

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The Unexpected Dangers of Summer Long Weekends

With the sun shining, and weather warming up, Canadians will soon be celebrating the kickoff to summer’s long weekend season. The Victoria Day Long Weekend is just around the corner, and with it, often comes an unfortunate increase in traffic related...

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Est-ce qu’un syndic à la faillite est lié par une clause de juridiction exclusive (élection…

Les faits À la suite de la faillite de la débitrice, le syndic Le groupe Fuller Landau inc. entreprend des procédures devant la Cour supérieure à Montréal afin de réclamer à Sears Canada inc. (« Sears ») des comptes recevables d’une valeur...

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Voice of the Child Reports

Voice of the Child Reports (“VOC reports”) are a relatively recent development in the growing trend to recognize and incorporate children’s voices into matters that affect them.[1] This blog paper will answer four key questions about VOC reports. 1. What...

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Miller Thomson Saskatchewan Growing to Better Serve our Clients

Miller Thomson’s construction law practice already tops its class in Canada according to Best Lawyers which named Miller Thomson the 2018 “Law Firm of the Year” for expertise in Construction law. We are pleased to welcome two new lawyers in...

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Tougher Environmental Enforcement Measures Now In Place

On December 10, 2010 many sections of Canada’s Environmental Enforcement Act (“EEA”) came into force. The EEA amends the offence, sentencing, penalty, and enforcement provisions of nine federal environmental statutes in the following respects: Prescribing minimum fines; Increasing fines up...

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Cross-Border Employee Transfers: Planning and Compliance are Critical

Transferring employees between members of a corporate group can be an effective way to leverage expertise, promote existing corporate culture, transition business units and develop new markets. To ensure that the benefits are realized, it is important that an employee transfer...

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Judge Disagrees with Beasley — Finds Rule 53.03 Doesn’t apply to IE assessors in Tort…

On April 9, 2010, Mr. Justice J.P. Moore held in Beasley v. Barrand that the tort defendant could not call experts retained by the accident benefit insurer to give opinion evidence at trial because their reports did not comply with Rule...

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Montant de l’hypothèque de la construction : par quels coûts le bonifier ?

L’hypothèque légale de la construction confère une protection accrue aux créances des personnes impliquées dans la construction d’un immeuble. C’est un « super privilège » en ce qu’il permet aux entrepreneurs et sous-traitants d’être payés en priorité par rapport à toute autre...

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TSX and TSX-V Finalize Guidance on Listing Requirements for Emerging Market Issuers

Background On July 13, 2015, the Toronto Stock Exchange (the “TSX”) published a Staff Notice with guidance on the listing requirements of the TSX in relation to applicants and issuers with significant connections to emerging market jurisdictions (“Emerging Market Issuers”)....

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IIROC Issues Proposed Guidelines Respecting Underwriting Due Diligence

Registered dealers should be aware of proposed guidelines for due diligence in connection with prospectus offerings. On March 6, 2014, the Investment Industry Regulatory Organization of Canada (“IIROC”) issued proposed guidance with respect to underwriting due diligence for its Dealer...

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Mesures fiscales visant les particuliers

DANS CETTE SECTION: Crédit d’impôt pour les activités artistiques des enfants Crédit d’impôt pour les pompiers volontaires Crédit d’impôt pour aidants familiaux Crédit d’impôt pour frais médicaux – autres personnes à charge Crédit d’impôt pour enfants – admissibilité Crédit d’impôt...

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Mesures annoncées antérieurement

Le budget confirme l’intention du gouvernement d’aller de l’avant avec certaines mesures fiscales et connexes qui ont été annoncées au cours de la session actuelle du Parlement, mais qui n’ont pas encore été légiférées, notamment : la norme commune de...

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Anti-spam legislation: Are we there yet?

Click here for full article. At a conference held in June 2013, Industry Canada representatives said that they expected Canada’s Anti-Spam Legislation (CASL) and the final Industry Canada Regulation would be proclaimed in the fall of 2013 and that there...

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Donation d’actions accréditives

Récemment, l’ARC a publié plusieurs décisions anticipées à l’égard d’une stratégie impliquant une donation d’actions accréditives à un organisme de bienfaisance. De façon générale, ce mécanisme est utilisé par une société qui œuvre dans le domaine minier ou énergétique et qui...

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Medical Marijuana Loses its Appeal – The Skinny on Skinner Part 1

In earlier blogs, we have discussed the curious case of Wayne Skinner and his quest for medical marijuana funding under his union’s insurance plan. As you may recall, Mr. Skinner had been injured in an automobile accident in the course...

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Is a Subcontractor a Successor or Related Employer for Labour Relations Purposes?

Introduction In a recent decision, Molson Coors Canada, the Ontario Labour Relations Board (the “Board”) held that the subcontracting relationship between Molson Coors Canada (“MCC”) and Sherway Warehousing Inc. (“Sherway”) did not amount to a sale of business nor were...

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Update on Multiple Wills – Milne Estate (Re), 2019 ONSC 579

On October 29, 2018, Miller Thomson LLP issued an advisory on the recent decision of the Ontario Superior Court in Milne Estate (Re) and its potential impact on multiple Wills. In this decision, Justice Dunphy of the Ontario Superior Court...

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Calculating Reasonable Notice 55 Years after Bardal – Responding to Economic Realities

Determining the appropriate length of reasonable notice has always been more of an art than a precise calculation.  The main objective of a notice period is to appropriately support an employee after termination as the employee searches for alternate employment. ...

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Minister of Health and Long-Term Care Promises Legislative Changes Relating to Sexual Abuse

Health care professionals are prohibited from engaging in sexual acts, conduct, or behaviour with their patients. It is professional misconduct to engage in such conduct, which is defined as “sexual abuse” in the governing legislation[i]. The legislation attempts to impose...

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What’s Happening

We are very pleased to announce that David Tang has joined Miller Thomson LLP as a partner in our Toronto office.  David was the co-chair of the Charities and Not-for-Profit Law practice at his former firm and is currently the...

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CRA Announces Completion of Joint Action Plan for Small and Rural Charities Initiative

The Canada Revenue Agency (“CRA”) announced on September 20, 2012, that it has completed its Joint Action Plan as part of CRA’s Small and Rural Charities Initiative. This Initiative, which began in 2007, involved a government consultation with small and...

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Ontario Ministry Releases Report on Potential Dual Purpose Corporate Legislation

The Ontario Ministry of Government and Consumer Services has released a long anticipated report on a potential framework for the introduction of a “hybrid” corporate structure in Ontario.  Such legislation would be designed to facilitate social enterprise and may be...

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Are Your Underwriting Due Diligence Practices Consistent with IIROC’s Expectations? Release of Final Guidance Provides…

Dealer Members of the Investment Industry Regulatory Organization of Canada (« IIROC« ) may wish to consider conducting an evaluation of their due diligence policies and procedures in relation to prospectus offerings, to consider whether their practices are consistent with IIROC’s expectations....

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Miller Thomson LLP Successful in Defence of Large Municipal Claim on behalf of Lloyd’s Underwriters

The Ontario Superior Court has dismissed a $25 Million (CAD) lawsuit brought by a failed construction-development tender candidate against the City of Brampton. After a significant cost award had been made against the City as a result of failed motion...

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The Case of the Missing Records – Part 1

Frequently, charities and non-profit organizations that are structured as non-share capital corporations face challenges arising out of deficiencies in their required corporate records.  These records may be incomplete or missing altogether. This is not an entirely unusual situation for non-share...

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Stakeholder Consultation on Regulatory Changes to Expand CPSO Oversight of Fertility Services

In February 2017, the Council of the College of Physicians and Surgeons of Ontario (“CPSO”) approved revised proposed regulatory amendments to Part XI of Ontario Regulation 114/94 to the Medicine Act, 1991, which pertain to the “Inspection of Premises Where...

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Counsel Comments: Integris Credit Union v. Mercedes-Benz Financial Services Canada Corporation

This case addressed a long-standing tension between receivers and creditors who are unwilling participants in a receivership. A receiver’s role is to enforce security by taking control and possession of all of a debtors’ property and ultimately selling the property...

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La responsabilité de l’ingénieur lors des études préliminaires aux travaux et moyens de défense possibles…

Journal Constructo – 29 mars 2018 Quelle est la responsabilité de l’ingénieur relativement aux études réalisées préalablement aux travaux et quels sont les moyens de défense qui s’offrent à lui ? La décision récente de la Cour supérieure, Asphalte Desjardins...

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Quebec’s Contribution to Canada’s G20 Commitments – New Rules Concerning Derivatives

On November 14, 2013, the Quebec Autorité des marchés financiers (AMF) published the final version of Regulation 91-506 respecting derivatives determination (Regulation 91-506) dealing with product determination and Regulation 91-507 respecting trade repositories and derivatives data reporting (Regulation 91-507) dealing with...

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A Triumph of Administrative Law: 2018’s Supreme Court of Canada Religious Freedom Cases

2018 was touted as the year the Supreme Court of Canada would consider how religious freedom should be valued as a right guaranteed by the Canadian Charter of Rights and Freedoms.  The Supreme Court rendered three highly anticipated decisions which...

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Legal Strategies for Financial Institution Cybersecurity and Minimizing Risks

IT infrastructure, including data management and telecommunications, is becoming the nervous system, if not the brain, of many companies. The failure, interruption or security breach of this infrastructure, can have catastrophic business implications to financial institutions. With proper legal due...

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The Hidden Risks Associated with Social Media Background Checks

In the digital age, an individual’s personal information is often only a few keystrokes away.  The prolific use of social media platforms, including Facebook, Twitter, Instagram, YouTube, LinkedIn, and Reddit, offer an abundance of personal details.  While employers might value...

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Mesures fiscales visant les particuliers

Crédit d’impôt pour les activités artistiques des enfants Le Budget propose un nouveau crédit d’impôt pour les activités artistiques des enfants afin de promouvoir la participation des enfants à des activités artistiques, culturelles, récréatives ou éducatives. Les parents pourront réclamer...

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L’obligation de renseignement de l’entrepreneur spécialisé

Journal Constructo – 15 août 2017 INTRODUCTION Dans l’industrie de la construction, l’obligation de renseignement fait habituellement référence à l’obligation qui incombe au donneur d’ouvrage de fournir suffisamment d’informations à ses cocontractants lors d’un projet donné. Celle-ci n’est toutefois pas...

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Communicating with Experts

As evidenced by the recent case of Moore v. Getahun, the scope of permissible interactions between counsel and expert witnesses is a recurring issue that arises from time to time when experts are called to testify at trial. The Advocates’...

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Nos spécialistes

Groupe d’expertise en fiscalité de Miller Thomson Toronto Dalton Albrecht    416.597.4360 Elena Balkos    416.595.2965 Tarsem Basraon    416.595.7901 Rachel L. Blumenfeld    416.596.2105 John M. Campbell    416.595.8548 Donald Carr    416.595.8506 David W. Chodikoff    416.595.8626 Gordon Cooper    416.595.8198 Gerald D. Courage    416.595.8163 Patrick...

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Introduction

Le 22 mars 2017, le ministre des Finances Bill Morneau a déposé le budget fédéral de 2017 intitulé « Bâtir une classe moyenne forte » (le « Budget »). Tel qu’il est souvent le cas, il y a eu beaucoup...

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CSA Expresses Concerns and a Warning for Issuers using Mass Media to Advertise

Issuers who advertise by way of television, radio, internet, social media and/or print will need to be particularly vigilant that such advertising is in compliance with applicable continuous disclosure requirements and is not misleading to investors. The warning to issuers...

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Oil & Gas Meets Electricity: Flare Gas Energy Projects in Western Canada

In Western Canada “energy” is often considered to be mainly petroleum, oil & natural gas. “Energy” is not often thought of as including electricity generation, as it might be in other jurisdictions. In order to successfully develop a flare gas...

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Court of Appeal Finds Contract Between University and Student

In Lam v. University of Western Ontario, 2019 ONCA 82, the Ontario Court of Appeal confirmed that a court may take jurisdiction over a claim that arises from an academic dispute between a student and a university. Facts Simon Lam...

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Berendsen v. Ontario

Bernard Berendsen, Maria Berendsen, and their children sued her Majesty the Queen in Right of Ontario for losses sustained by their dairy farm operations as a result of contamination of their water supply by toxic road fill.  The previous land...

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Federal Government Announces Social Innovation Review Project

The federal government announced on June 8, 2017 that it is convening a committee to review and develop a strategy to advance social innovation and social finance in Canada. The new group, called the Social Innovation and Social Finance Co-Creation...

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Privacy Commissioner of Canada cracks down on Mobile Health Devices

This month, the Office of the Privacy Commissioner of Canada (“OPC”) has been examining Internet-connected or wireless health devices that collect data on individuals.[1] What the OPC is looking for is whether or not the companies that make, distribute or...

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Mesures annoncées antérieurement

Mesures annoncées antérieurement Le budget confirme l’intention du gouvernement d’aller de l’avant avec certaines mesures fiscales et connexes qui ont été annoncées au cours de la session actuelle du Parlement, mais qui n’ont pas encore été légiférées, notamment : la...

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Canada’s Highest Court Grants Significant Deference to Labour Arbitrators

A recent Supreme Court of Canada case, Nor-Man Regional Health Authority Inc. v. Manitoba Association of Health Care Professionals, confirms that a high degree of deference is to be granted to arbitral decisions under judicial review. Justice Fish, writing for...

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Interim Adjudication Amendments: Authority and Timelines

Part II.1 of the Construction Act (Ontario) (the “Act”) introduces a new mandatory interim dispute resolution adjudication process which comes into force October 1st, 2019. It is imperative that both owners and contractors are aware of its fast approaching implementation....

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International Organizations Should Consider CIDA Funding

It may surprise international organizations to learn that the Canadian International Development Agency (“CIDA”) does not limit its funding to Canadian organizations.  International organizations engaged in development work worldwide may be eligible for CIDA funding for their work abroad.  CIDA’s...

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Federal Budget Allocates Significant Funds towards Cybersecurity

On February 27, 2018, the Minister of Finance tabled Budget 2018 – Equality + Growth: A Strong Middle Class (the “Budget”) before Parliament. The Budget includes investments in several key areas of the Canadian economy, including in the area of...

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Tax Court Addresses Distinction between Employees and Independent Contractors

A recent decision of the Tax Court of Canada serves as a reminder that charities and non-profit organizations must ensure that they properly distinguish between employees and independent contractors. In Sistema Toronto Academy Inc. v. MNR, the Tax Court of...

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Le programme de sociétés de capital de démarrage

par Bruno Caron*, Miller Thomson SENCRL Votre société a pris au cours de la dernière année son envol et ses revenus sont en pleine croissance.  Vous avez besoin de nouveaux capitaux afin de financer vos projets d’expansion, mais ne souhaitez...

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OSC Initiates a Pre-Filing Review of a Mining Company’s Technical Disclosure in Short Form Prospectus…

OSC takes action to reduce burden for mining issuers On June 6, 2019, the Ontario Securities Commission (“OSC”) announced the adoption of an important pre-filing review process for mining issuers (see Staff Notice 43-706 Pre-filing Review of Mining Technical Disclosure)....

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Les Panama Papers: alerte aux contribuables

À présent, de nombreux Canadiens sont au courant des révélations au sujet des Panama Papers. Si vous n’avez pas encore entendu parler du dévoilement simultané du 3 avril dernier dans la presse mondiale par un vaste réseau de partenaires médiatiques...

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Temporary Foreign Workers: Navigating the Legal Landscape

For employers looking to fulfill their personnel needs, foreign workers can be a valuable resource. However, navigating the requirements associated with hiring and managing foreign workers can be difficult. This article provides a brief overview of key immigration issues that...

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The Drummond Report and Environmental Protection

The sweeping Drummond Report, which was delivered to the Government of Ontario on February 15, 2012, has called for transformational change in the way the Ministry of the Environment (“MOE”) and the Ministry of the Natural Resources (“MNR”) regulate and...

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Who can be Present at an Examination for Discovery?

Answering the question of who should be allowed to attend at an examination for discovery involves an exercise in balancing two competing interests: the interest of upholding the privacy of examinations as a pre-trial discovery process relevant to the parties’...

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Bill C-69 – Out with the Old, In with the… New?

The Canadian Liberal government has introduced Bill C-69, which, among other things, will repeal the Canadian Environmental Assessment Act, 2012 (the “CEAA”) and enact the Impact Assessment Act (the “IAA”).  After being introduced in February 2018, Bill C-69 was passed...

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Analyse du budget fédéral de 2019 par Miller Thomson

Available in English: 2019 Miller Thomson Federal Budget Review Dans le budget fédéral déposé aujourd’hui (le « budget de 2019 »), le gouvernement fédéral (le « gouvernement ») a réitéré sa volonté d’investir dans la classe moyenne du Canada (et d’appuyer les personnes qui aspirent...

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What’s Happening

We are pleased to announce that Lampros Stougiannos has joined our Montreal office as a partner. Lampros has developed expertise in advising clients in the not-for-profit and charitable sectors with respect to corporate and commercial matters. His primary focus is...

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La double constitution de sociétés au Delaware et au Canada pour les entreprises technologiques canadiennes…

Les entreprises canadiennes en démarrage, notamment celles du secteur des technologies de l’information (applications mobiles, logiciels et autres technologies de l’information), peuvent profiter de certains avantages, entre autres des avantages fiscaux rattachés à l’exploitation à la fois d’une société établie...

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La responsabilité civile des concepteurs en cas de défauts majeurs

Les concepteurs tels les ingénieurs professionnels et les architectes qui participent à la conception d’un ouvrage et à la surveillance de la construction qui s’en suit, se trouvent assujettis à un régime de responsabilité légale pour les défauts majeurs. La...

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Le privilège des communications entre client et avocat : d’une importance tout simplement cruciale!

Décisions de la Cour suprême du Canada Le vendredi 3 juin 2016, la Cour suprême du Canada (la « CSC ») a publié deux décisions importantes [Canada (Procureur général) c. Chambre des notaires du Québec et Barreau du Québec, 2016 CSC 20 (« Chambre des notaires »); et...

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Employer Found Liable of Defamation and Procedural Abuse Towards its Former Employee

Author: Marie-Pier Côté An Employer terminated its Employee, an accounting clerk, for it firmly believed that she had stolen a sum of $30,000 over a certain period of time. A succession of proceedings ensued. The Court of Québec recently put...

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Ontario Court Strikes Down Limits on Non-partisan Political Advocacy by Charities

An Ontario court decision rendered on July 16th may completely change the rules about political advocacy by Canadian charities.  The decision struck down the law limiting a charity’s non-partisan political activities. This affects every Canadian charity hoping to get public...

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A New Era for Privacy Class Actions – Hopkins v. Kay and Implications for the…

In its highly anticipated decision released October 29, 2015, the Supreme Court of Canada dismissed a hospital’s application for leave to appeal the Ontario Court of Appeal decision of Hopkins v. Kay (“Hopkins”). Hopkins involved a proposed class action proceeding...

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Cybersécurité : Mesures à prendre pour se protéger contre les risques cybernétiques

Au cours des dernières années, la complexité, la fréquence et l’ampleur des cyberattaques n’ont cessé d’augmenter. Les médias rapportent ce qui semble être une cyberattaque majeure presque chaque semaine. Les pirates informatiques visent des entreprises de tous les secteurs, y...

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Adjudication de contrat : Injonction pour ordonner le sursis d’une décision

Journal Constructo – 26 avril 2016 Le 5 novembre 2015, nous vous relations le cas de Constructions Lavacon inc. c. Icanda Corporation. C’est un dossier où la Cour supérieure a accueilli la demande d’injonction de l’entrepreneur général qui cherchait à...

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L’autonomie de l’entrepreneur sur un chantier de construction

Introduction Le contrat de construction est un contrat d’entreprise par lequel l’entrepreneur s’engage envers son client à réaliser un ouvrage moyennant une rémunération que ce dernier s’engage à lui payer en retour[1]. Le contrat d’entreprise se caractérise notamment par le libre...

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Government of Canada and Heart and Stroke Foundation of Canada Unite for Impact Investing

This October, Canada’s Minister of Health, the Honourable Jane Philpott MP, along with Heart and Stroke Foundation of Canada (“HSFC”) and MaRS Centre for Impact Investing, announced Canada’s first ever federally-funded social impact bond (“SIB”). A SIB is an investment...

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The « Delaware – Canco Straddle » for Canadian Tech Start-Ups

Canadian start-ups, including those in the information technology sector (i.e. mobile apps, computer software and other information technologies (“IT”)) may benefit from certain tax and corporate advantages of operating both a Canadian corporation (“CanCo”) and a U.S.-based corporation (often a...

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Bill 87, the Protecting Patients Act, 2016, Proposes Amendments to the Sexual Abuse Provisions in…

Bill 87, the Protecting Patients Act, 2016 (Ontario) (“Bill 87”), passed First Reading on December 8, 2016 and, if passed, will amend or repeal five different statutes, including the Regulated Health Professions Act, 1991 (“RHPA”). The proposed amendments to the RHPA...

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Case Brief: J.P. v. British Columbia (Children and Family Development), 2017 BCCA 308

In an unanimous decision released on August 31, 2017, the British Columbia Court of Appeal ordered a new trial for B.G., a father accused of sexually abusing his four children. Miller Thomson lawyers Morgan Camley and Robin Dean successfully argued...

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L’ocre ferreuse : Gardez l’oeil ouvert !

Journal Constructo – 7 novembre 2013 Il y a quelques années, le problème de présence d’ocre ferreuse dans les conduites des bâtiments a malheureusement fait les manchettes. Il est en effet très onéreux d’y remédier et il peut être ardu...

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Cooperative Capital Markets Regulations – A Step Closer to National Securities Legislation

On September 8, 2014, the Department of Finance announced that the provinces of British Columbia, Ontario, Saskatchewan and New Brunswick as well as the federal government (the “Coalition”) entered into a Memorandum of Agreement that outlines the framework under which...

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Gestion d’un litige en matière de construction

Introduction L’industrie de la construction génère malheureusement de nombreux conflits ou litiges. L’exécution d’un projet inclut beaucoup d’intervenants, dont les principaux sont le donneur d’ouvrage, les professionnels, les entrepreneurs, les gérants de projet, les sous-traitants et les fournisseurs de matériaux....

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Laying the Foundation for a Build-to-Suit Lease

A build-to-suit (or design-build) lease is essentially a landlord/developer’s agreement to construct a purpose built building, usually for a single tenant. The landlord will typically own or ground lease the lands (and once constructed, the building) and has the option...

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Expert Testimony in Environmental Claims: Participant vs Litigation Experts

The Ontario Court of Appeal has recently discussed the drafting of expert reports and the nature of expert testimony (respectively in Moore v Getahun, 2015 ONCA 55 (CanLII) and Westerhof v Gee, 2015 ONCA 206 (CanLII)).  Neither of these cases...

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Réalisation de projet intégrée : la collaboration avant tout

La réalisation de projet intégrée (« RPI ») est un mode collaboratif de passation de contrats de construction qui diffère fondamentalement de la méthode traditionnelle de planification, d’établissement des coûts, de conception et d’exécution de projets appliquée par les maîtres d’ouvrage, les...

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What’s Happening

On April 28, 2016, Susan Manwaring, along with Laird Hunter, Richards Hunter Toogood, and Wanda Brascoupé Peters, The Circle of Philanthropy spoke on « Working with Indigenous Partners: Essentials » at a Webinar hosted by Philanthropic Foundation Canada. On April 27, 2016,...

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Residency of a Trust

On September 10, 2009, the Tax Court of Canada released its decision in Garron Family Trust  v. Her Majesty the Queen and several other cases heard on common evidence (“Garron”).   The Court held that two Barbados Trusts were resident in...

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Can a Non-Compete Protect Your Business?

Employers keen to protect their business commonly put non-competition clauses in their employment contracts, or a stand-alone non-competition agreement. A duty not to compete during the period of employment is fine, and even implicit in every employment relationship. One that...

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L’entrepreneur et le chantier subventionné

Journal Constructo – 1er avril 2014 Pour la plupart des personnes, lancer un processus d’appel d’offres afin d’entreprendre des travaux de construction n’est pas chose du commun. Loin de là. Le donneur d’ouvrage profane en la matière doit ainsi s’en...

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Développements récents du devoir d’information en droit de la construction : portée et limites

Introduction L’industrie de la construction est en perpétuelle évolution. L’avènement de nouvelles technologies entraine sans cesse l’introduction de nouveaux matériaux, techniques et méthodes de travail. Les rapports entre les divers intervenants sont également sensibles à cette évolution. Nous observons une...

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À quel risque s’exposent les concepteurs d’immeubles ?

Journal Constructo – 16 mai 2014 L’entrepreneur qui construit un immeuble au Québec n’est pas le seul qui s’expose à un risque si le projet rencontre des difficultés. En vertu du Code civil du Québec (ci-après « C.c.Q. »), les professionnels (architectes...

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CRA Releases Guidance on Low Cost Housing Corporations for the Aged

In April, CRA released a short guidance, CG-025, which sets out the criteria that must be met by an organization seeking to be recognized as a low cost housing corporation for the aged. Such corporations, provided that they obtain and...

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Édition du budget fédéral de 2019

Available in English: 2019 Federal Budget Edition Introduction Le budget fédéral a été déposé par le ministre des Finances Bill Morneau le 19 mars 2019 (le «  Budget »). Le Budget met l’accent sur les priorités de dépenses du gouvernement pour 2019...

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Des bardeaux qui s’envolent : défaut d’installation ou de fabrication ?

Journal Constructo – 13 octobre 2016 En matière de construction, le client bénéficie de certaines protections prévues par la loi contre les vices affectants son ouvrage. On pense, par exemple, à la garantie d’un an contre les malfaçons[1] et à...

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2013 Provincial Budget Highlights

AlbertaBritish ColumbiaOntarioQuébec (English Version)Québec (Version Française)Saskatchewan 2013 Alberta Budget Highlights Regan A. O’Neil, Calgary The 2013 Alberta Budget tabled by The Honourable Doug Horner, Minister of Finance, on March 7, 2013 received royal assent on April 29, 2013.  Corporate and...

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Non respect de l’échéancier : Le donneur d’ouvrage doit-il formellement mettre en demeure l’entrepreneur ?

Journal Constructo – 19 septembre 2014 Dans le cadre d’un contrat de construction, les délais d’exécution des travaux prennent une place nettement importante, sachant les inconvénients que peuvent entraîner les retards, qu’on pense à la perte de production d’une usine...

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CRA Provides Updates and Guidance for Internal Divisions

An internal division is a branch, section, parish, congregation or other division of a Canadian registered charity (the head body) that is permitted to receive and receipt donations on its own behalf.  Although it has its own charitable registration number,...

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Nos spécialistes

Groupe d’expertise en fiscalité de Miller Thomson Toronto Dalton Albrecht    416.597.4360 Elena Balkos    416.595.2965 Tarsem Basraon    416.595.7901 Rachel L. Blumenfeld    416.596.2105 John M. Campbell    416.595.8548 Donald Carr    416.595.8506 David W. Chodikoff    416.595.8626 Gordon Cooper    416.595.8198 Gerald D. Courage    416.595.8163 Patrick Déziel    416.595.8676 Arthur B.C. Drache    416.595.8681 James A. Fraser    416.595.8594 Robert J....

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Peut-on soulever le secret professionnel pour des personnes en situation de vulnérabilité?

Lorsque la planification successorale implique une transaction concernant une personne aînée ou majeure en situation de vulnérabilité (« personne en situation de vulnérabilité »), avocats et notaires (« conseillers juridiques ») doivent être munis de vigilance afin de concilier la...

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Financement de la recherche

Le budget prévoit un certain nombre d’enveloppes budgétaires pour la recherche scientifique et technique. Par exemple, les collèges et les polytechniques recevront 10 millions de dollars répartis sur deux ans pour répondre aux besoins en recherche des « organismes » locaux. Nous n’avons...

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Le devoir du donneur d’ouvrage d’informer sur les risques d’un produit

Dans cette affaire, le tribunal rappelle que le donneur d’ouvrage se doit de donner toute l’information déterminante relative aux travaux envisagés afin que les entrepreneurs soient en mesure d’évaluer correctement l’ampleur des risques de leur engagement. Cette affaire porte sur...

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Owner’s Occupational Health and Safety Obligations

Owners of commercial or residential property that are engaged in a significant construction project may unwittingly assume health and safety obligations.  A recent example of this occurred in British Columbia, where former Premier Gordon Campbell was found by the BC...

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Legal Myths: Is a terminated employee guaranteed one month per year of service?

Law is full of its share of misconceptions. For instance, many people talk about a “rule of thumb” that provides that a terminated employee is entitled to one month per year of employment. Despite this, Courts across Canada have emphatically...

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Customizing Boards and Committees

One of the most important aspects of operating a non-profit is to have a board which can give direction to the organization. Without being comprehensive in terms of board duties, it must set policy, manage investments, handle personnel issues, raise...

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What’s Happening

Miller Thomson’s Saskatchewan Team Hosts Regina and Saskatoon Construction Law Seminars for Construction Week On Thursday and Friday, April 12 and 13, 2018, the Miller Thomson Saskatchewan Construction law team, presented back to back half-day seminars in Regina and Saskatoon. ...

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Special Health Legislative Update: Ontario

Over the past number of years, an extraordinary series of changes relating to health service delivery in the province of Ontario has resulted in a fundamental shift in concepts of accountability and transparency.  The Ontario government embarked upon its “transformation agenda” which...

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Receiver v. Lessor: Who Gets the Equipment? Limitations on Property Under a Receiver’s Control

Court appointed receivers commonly assume control over all of a debtor’s property.  In assuming that control, the receiver may collect various pieces of the debtor’s leased equipment, and include that equipment in a sale of the debtor’s assets.  Further, the...

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How Smart is Your Contract? Legal Considerations Around Smart Contracts

In a 2016 report by the World Economic Forum,[1] it was suggested that smart contracts based on blockchain technology could potentially codify financial agreements in a shared platform and guarantee execution based on mutually agreed conditions. This would significantly reduce...

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Les Frais d’expert

La loi prévoit que la partie qui succombe à un recours en justice peut avoir droit au remboursement de ses frais d’expertise. Les frais d’expert seront accordés par le tribunal si le rapport et le témoignage de l’expert ont été...

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Tax Court of Canada Decides Third-Party Civil Penalty Assessments Come With Charter Protections

The Tax Court of Canada’s recent decision in Guindon v. R. concerned an assessment of third-party civil penalties pursuant to section 163.2 of the Income Tax Act (the “Act”).  For a primer on this type of penalty, please see a...

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The Charities Group Welcomes Troy McEachren to the Team

We are pleased to announce that Troy McEachren joined our Montreal office as partner on April 20, 2015. Troy graduated from McGill University Law School, where he obtained a Bachelor of Civil Law degree (B.C.L.) and a Bachelor of Laws...

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BIM, Blockchain et le contrat de construction intelligent

L’industrie de la construction a souvent été critiquée pour sa lenteur ou sa réticence à innover. Toutefois, au cours des dernières années, cette industrie a grandement réinventé ses pratiques d’affaires, logiciels et technologies. Le recours accru à la modélisation des...

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The Importance of the Standard of Review in Judicial Appeals of Arbitration Awards

In 2017, the Supreme Court of Canada issued two separate decisions regarding appeals of arbitration awards: Attorney General of Quebec v. Ronald Guérin, [2017]  2 SCR 3 (“Guérin”) and Teal Cedar v. British Columbia, [2017] 1 SCR 688 (“Teal Cedar”)....

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Bill 39, Concussions – Is it Everything It’s Cracked Up to Be?

On March 6, 2012, the Ontario Liberal Government introduced legislation amending Ontario’s Education Act to add provisions regarding concussions. Concussions have received increasing media attention due to significant issues with former hockey and football players in Canada and the United States....

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Court of Appeal Rules for Insurer in Topsy-Turvy FSCO Dispute

The Court of Appeal for Ontario has set aside a Divisional Court decision from a weird FSCO ruling dealing with multiplicity of proceedings and limitation issues. The facts in Gordyukova v. Certas Direct are somewhat extraordinary, which might explain the differences of...

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New Draft Requirements for Aboriginal Consultation on Renewable Energy Projects

The Ontario Ministry of the Environment (MOE) has released a Draft Aboriginal Consultation Guide for preparing a Renewable Energy Approval Application (« Guide »). The Guide lays out the requirements for project proponents to consult with Aboriginal communities in the Renewable Energy Approval...

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L’obligation de renseignement du donneur d’ouvrage et la nécessité de procéder à des investigations géotechniques

Journal Constructo – 26 mai 2016 L’obligation de renseignement incombant à l’entrepreneur était autrefois définie largement par les tribunaux comme le devoir de ce dernier de se renseigner sur tous les aspects du contrat et le tenait responsable de toute...

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Le BIM et l’avenir du contrat de construction

Au cours des dernières années, l’industrie de la construction a grandement réinventé ses pratiques d’affaires, logiciels et technologies. Le recours accru à la modélisation des données d’un bâtiment (plus connu sous le nom de BIM – Building Information Modelling) en...

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The Right to Be Wrong: Supreme Court of Canada Lowers the Causation Bar on Occupational…

On June 24, 2016, the Supreme Court of Canada provided considerable latitude to decision makers regarding occupational disease and injury in British Columbia (Workers’ Compensation Appeal Tribunal) v. Fraser Health Authority (“Fraser Health”). Fraser Health concerned three technicians at a...

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Counsel-Expert Communications: The Debate Rages On

Two recent decisions have shaken up the litigation bar. The Ontario Superior Court, in Bailey v Barbour,1 explicitly set out the court’s expectations of an expert’s proper behaviour. In the subsequent decision of Moore v. Getahun,2 the Ontario Superior Court...

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Clergy Residence Deduction – CRA Revises Form T1223

The Canada Revenue Agency has released a revised T1223 form applicable for clergy residence deduction claims for the 2012 taxation year.  In particular, the CRA has added requirements to Part B of the form, which is the employer certification portion...

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Facing the « Big Unknown »

New Building Issues Negotiating offers and leases for new space in an existing building requires careful consideration of a number of issues such as landlord’s work, possession date(s), fixturing period(s), improvement allowances and remedies (if any) in the event of...

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Prairie Resilience: A Made-in-Saskatchewan Climate Change Strategy Brings Opportunities

In the Saskatchewan Strategy, introduced the first week in December after much delay, the Province of Saskatchewan is preparing to give large emitters, primarily in the agriculture, oil & gas and mining industries, the most varied compliance options anywhere in Canada....

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Workplace Harassment Investigations: What Employers Need to Know

Conflict between employees and misconduct by employees is a fact of employment life in most workplaces. An employer may be required to conduct an investigation into incidents and complaints of workplace harassment or violence. Applicable governing legislation in Ontario, for...

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Ontario Court of Appeal: Experts vs. Participant Experts

In a post on this blog in January, the Ontario Court of Appeal’s ruling in Moore v. Getahun was discussed. That case saw the Ontario Court of Appeal overturn a lower court’s ruling in respect of the practice of lawyers reviewing...

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Principes de base en matière de quantification des dommages

Recueil de textes de la conférence Miller Thomson 2018 en droit de la construction  1. Introduction Le fondement du recours en dommages-intérêts est la responsabilité civile qui peut être « contractuelle », en cas de manquement à une obligation contenue dans un...

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Supreme Court of Canada Provides Guidance on Regulatory Bodies Ability to Fulfill Duty to Consult

Overview On July 26, 2017, the Supreme Court of Canada (“SCC”) released the companion decisions of Clyde River (Hamlet) v. Petroleum Geo-Services Inc.[1] (“Clyde River”) and Chippewas of the Thames First Nation v. Enbridge Pipelines Inc.[2] (“Chippewas”). The SCC in...

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The Volunteer Relationship

Many charities and not-for-profit organizations depend on the dedication and hard work of their volunteers.  Volunteer contributions can include fundraising, promotion and advocacy, governance, and service delivery.  As such activities are often integrated with day-to-day operations, and integral to an...

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The Expert Witness and Environmental Law Practical and Ethical Considerations

The complex nature of environmental issues that come across a lawyer’s desk often require highly technical expertise from any (or all) of a number of highly specialized disciplines. Expertise could be needed from fields that include geology; hydrology; hydrogeology, engineering,...

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