Perspectives juridiques

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Partnership freeze – A better alternative under the new capital gains rules?

25 juillet 2024 | Andrew C. Bateman, Carolyn S. Inglis

Bulletin fiscal

With the advent of the proposed new capital gains rules, renewed consideration is warranted with respect to alternate forms of tax efficient estate planning – such as a partnership freeze. A partnership freeze is a planning technique that has not […]

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EU Artificial Intelligence Act: Implementation timeline and impact on Canadian companies

24 juillet 2024 | David Krebs, Kristen Ward

Blogue Cybersécurité de MT

On July 12th, 2024, the European Union’s Artificial Intelligence Act (the “AI Act” or the “Act”) was published in the Official Journal of the European Union, making it the world’s first comprehensive legislation regulating artificial intelligence (“AI”) technologies. The AI […]

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Gearing up for change: A new look merger-control regime

23 juillet 2024 | Devin Persaud, Eric Dufour

Droit de la concurrence/antitrust et de l’investissement étranger

This bulletin is the second in our subject-matter specific series explained in the article: “A New Playing Field: Summarizing Sweeping Reforms to the Canadian Competition Act”, which summarizes key changes to Canada’s Competition Act (the “Act”).  Over the last two […]

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Member-funded societies under the Societies Act (British Columbia): Benefits of becoming a member-funded society

18 juillet 2024 | Michelle S. Boatter, Vanessa Rosteski

Impact Social

What is a member-funded society? The Societies Act (British Columbia) (the “Act”) sets out the rules and requirements governing British Columbia societies. The Act recognizes “member-funded societies” as an alternative type of society. Member-funded societies do not receive significant funding […]

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Amendments to the Competition Act – Bill C-59 and its impact on “Greenwashing”

11 juillet 2024 | Eric Dufour, Jaclyne Reive, Devin Persaud, Tamara Gutić

Droit de la concurrence/antitrust et de l’investissement étranger

Overview On June 20, 2024, the Federal Government passed Bill C-59, known as the Fall Economic Statement Implementation Act, 2023 (the “Bill C-59”)[1], amending certain provisions set out in the Competition Act (the “Act”)[2]. The amendments to the misleading advertising provisions […]

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CSA announces new exemption for exempt-market securities dealers, enhancing access to capital markets

11 juillet 2024 | Jonathan Tong, Andrew Gunpat, Radhapriya Chawla

Alerte valeurs mobilières

On June 20, 2024, the Canadian Securities Administrators (“CSA”) introduced Coordinated Blanket Order 31-930 (the “Blanket Order”), representing a significant change aimed at enhancing capital market accessibility for start-ups and small and medium-sized businesses. This initiative aligns with the CSA’s […]

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Workplace violence prevention policies and plans

10 juillet 2024 | Jeff N. Grubb, K.C., Michelle Buddecke

Communiqué droit du travail et de l'emploi

Workplace violence can take many forms and the cost can be significant. For employees, it can have an emotional and financial toll. For employers, it can result in increased insurance and legal claims, high staff turnover, and property damage. Efforts […]

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CRA’s new audit initiative: Compliance strategies for cross-border motor carriers

10 juillet 2024 | Marie-Hélène Tremblay, Louis Amato-Gauci

Communiqué Transports et logistique

The Canada Revenue Agency (“CRA”) is constantly undertaking various audit initiatives across the country. In recent years, the CRA has targeted aggressive tax planning, related parties, high-net-worth taxpayers, risk-based businesses, and many others. One such audit initiative focuses on sections 102 […]

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A new playing field: Summarizing sweeping reforms to the Canadian Competition Act

10 juillet 2024 | Eric Dufour, Devin Persaud, Jaclyne Reive

Droit de la concurrence/antitrust et de l’investissement étranger

Overview On June 20, 2024, Bill C-59, known as The Fall Economic Statement Implementation Act[1], 2023, received royal assent, enacting further amendments to Canada’s Competition Act (the “Act”).  Over the last two years, the Act has been substantially reformed through […]

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Supreme Court provides important clarification on interpretation of exclusion clauses in contracts governed by Sale of Goods Act: Earthco Soil Mixtures Inc. v. Pine Valley Enterprises Inc., 2024 SCC 20

9 juillet 2024 | Darin J. Hannaford, KC, Adrienne S. Funk, Alexander Wong

Communiqué sur le litige commercial

The Supreme Court of Canada’s recent decision in Earthco Soil Mixtures Inc v Pine Valley Enterprises Inc. [1](the “Earthco Decision”) provides clarification for parties seeking to limit or contract out of statutorily implied obligations under Ontario’s Sale of Goods Act […]

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Les renseignements affichés sur ce blogue contiennent des points de droit variés fournis uniquement à des fins informatives et non commerciales. Ces renseignements ne constituent pas un avis juridique de la part de l’auteur. Nous mettons en garde les lecteurs de ne pas prendre de décision particulière sans avoir préalablement obtenu l’avis juridique d’un professionnel qualifié. Toute personne qui décide de prendre une décision en s’appuyant sur ces renseignements le fait à ses propres risques.