Insights

Rebates on invoices: how to deal with GST and QST?

Tax Notes

The current economic circumstances straining the liquidity of Canadian businesses will no doubt result in suppliers being required to grant rebates to recipients. This leads to the question as to whether suppliers are required to issue a credit note to […]

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The perils of will kits during the Coronavirus pandemic

Wealth Matters

During the Coronavirus pandemic (COVID–19) many people may be doing a Google search on “do-it-yourself” will kits to try to get their financial and family affairs in order.  You might believe these will kits are an inexpensive and easy way […]

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Agreement with creditors: Beware

Tax Notes

The unprecedented COVID-19 pandemic is having a significant financial impact on many Canadian businesses regardless of their size. A business experiencing financial difficulties may attempt to negotiate a full or partial reduction in amounts owed to its creditors. In such […]

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Temporary layoff of employees: Tax obligations arising from contributions to a supplementary unemployment benefit plan

Tax Notes

Employers that are contemplating or have established a supplementary unemployment benefit plan to assist their employees who are collecting benefits further to a temporary or indefinite layoff due to COVID-19 will have to keep in mind the tax consequences of […]

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COVID-19:  Cross country update (April 15, 2020)

Labour and Employment Communiqué

Federal The Government of Canada announced the following measures: Expanding Access to the Canada Emergency Response Benefit The Canada Emergency Response Benefit (CERB) provides $2,000 every four weeks for up to four months to workers who lose their income as […]

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(Another) Update on COVID-19 pandemic economic and tax measures for charities and not-for-profits

Social Impact Newsletter

This topics in this article are changing rapidly as the COVID-19 crisis unfolds. As such, we encourage you to check with Miller Thomson LLP’s Social Impact group for timely updates. Canada’s federal government continues to announce new economic measures and […]

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Government amends Regulation suspending limitation periods to allow for release of holdback under Ontario’s Construction Act

Financial Services & Restructuring Communiqué

On April 1, 2020 we wrote about O.Reg. 73/20 which suspended limitation periods imposed by any Ontario law retroactive to March 16, 2020. We noted that if the effect of O. Reg. 73/20 applies to suspend the time for liens […]

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Canada Emergency Wage Subsidy: As enacted, extended and proposed to be amended

Labour and Employment Communiqué

Updated on May 19, 2020 To encourage businesses to retain their employees during the COVID-19 pandemic, Parliament convened on an emergency basis on April 11, 2020 to enact Bill C-14, which legislates the Canada Emergency Wage Subsidy (the “CEWS”).  Details […]

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COVID-19:  Cross country update (April 14, 2020)

Labour and Employment Communiqué

Federal The Government of Canada announced the following measures: Temporary Foreign Workers A $50 million proposal has been announced to help farmers, fish harvesters, and all food production and processing employers put in place the measures necessary to follow the […]

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( Available in French only )

COVID-19 : impacts sur les chantiers de construction – Santé et sécurité et suspension des travaux : possibles modifications aux documents contractuels et résiliation de contrat

Construction Newsletter - Quebec

Dans un récent article, nos collègues ont traité de divers impacts qu’aurait la pandémie sur les chantiers de construction au Québec. Ils ont traité de certaines clauses des contrat-types du CCDC[1] et de l’ACC[2], lesquels sont largement répandus dans l’industrie, […]

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