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Perspectives juridiques

Miller Thomson a une perspective canadienne unique sur les plus récents développements et les dernières tendances du monde des affaires et du droit, et sur l’impact que ces enjeux peuvent avoir sur vous et votre organisation.

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Ademption: Beware the Potential Failure of Gifts

11 avril 2011 | Michael W. Kerr, Kelly A. Charlebois

Gestion de patrimoine

Introduction Professionals involved in the preparation of Wills should be made aware of the potential consequences of the doctrine of ademption. Put simply, the doctrine provides that you cannot bequeath what you do not own. For example, if a testator’s Will […]

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Tax Consequences of Returning Gifts

22 mars 2011 | Kate Lazier

Impact Social

Occasionally a charity or a donor will want to return a gift. For example, a charity may wish to return a gift to a donor whose association with the charity may harm the charity’s reputation or where the gift turns […]

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Prosperity Mine Project Blocked by Federal Government

16 décembre 2010

Alerte environnement

On November 2, 2010, the federal government announced a long-awaited decision not to approve Taseko’s controversial open-pit gold and copper mine in British Columbia, citing concerns that the project would have a significant adverse environmental effect. According to then federal […]

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Court Approval of Plan of Arrangement: The Magna Decision

6 décembre 2010 | Jay M. Hoffman

Alerte valeurs mobilières

In August 2010, the Ontario Superior Court of Justice approved a plan of arrangement (« Arrangement« ) which allowed Magna International Inc. (« Magna« ) to eliminate its dual class share structure. A plan of arrangement is a court supervised procedure that requires the […]

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Notices of Lease in B.C.

1 novembre 2010 | Michael Walker

Baux à la une

In most jurisdictions, registering notices of lease is a relatively straightforward matter. These notices may be important to tenants or their lenders, particularly in long term leases with significant leasehold improvements. In British Columbia, the legislation does not provide for […]

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Transfer of Charitable Donation Tax Credits

30 octobre 2010

Impact Social

The CRA has extended its administrative position with respect to the transfer of donation tax credits from one spouse or common law partner to the other. In a technical interpretation released by the CRA on September 13, 2010 (CRA document […]

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Vancouver v. Ward: The Supreme Court Upholds Damages as a Charter Remedy

1 septembre 2010

Bulletin droit criminel et réglementation

For many years now, section 24(1) of the Charter of Rights and Freedoms (the “Charter”) has provided criminal trial courts with the jurisdiction to award costs to defendants against the Crown when their Charter rights have been infringed. The justification […]

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Tax Treatment of Non-Profit Organizations

1 juillet 2010

Impact Social

A CRA technical interpretation released earlier this year addresses several issues related to the tax treatment of non-profit organizations (NPO). In the document, CRA reviews the treatment of the income of an NPO upon the loss of NPO status, the […]

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Cross-Border Tax: Canada-US Tax Treaty Update: CRA Views on Treaty Benefits on Dividends Paid by Canadian ULC’s

1 juillet 2010

Bulletin fiscal

Treaty benefits will generally be denied under the new anti-hybrid rule under Article IV(7)(b) of the Canada-US Tax Treaty (the “Treaty”) in respect of any dividends paid on or after January 1, 2010 by Canadian unlimited liability corporations (“Canadian ULCs”). […]

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The Crown Duty to Disclose in Criminal Proceedings: R v McNeill

1 juin 2010 | Bryan J. Buttigieg

Bulletin droit criminel et réglementation

In the year that has passed since the Supreme Court of Canada decision in R v Neill, the extent of the impact of decision on the Crown obligation to disclose has become clearer. Crowns, defence lawyers, witnesses and accused have […]

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Avis de non-responsabilité

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.