Home / Insights

Insights

Miller Thomson has uniquely Canadian insights on the latest legal and business trends and developments, and how they affect you and your organization.

Filter

Filter Options
Displaying 181-190 of 1687

The proposed new tax on share buybacks

October 3, 2023 | Ron Choudhury, Thomas Ghag

Tax Notes

With the release of the 2022 Fall Economic Statement, the Federal Government proposed a new tax on repurchases of equity by certain entities (the “Buyback Tax”). The draft legislative proposals and explanatory notes published by the Department of Finance on […]

More

The GAAR reinforcements – What even is economic substance?

October 3, 2023 | Raymond G. Adlington

Tax Notes

As part of its 35th anniversary celebrations, the general anti-avoidance rule is getting some renovations. New support beams are being installed and a paint job is planned as a package announced as part of the 2023 federal budget and then […]

More

BC Supreme Court adds defendant to action after expiration of limitation period

September 29, 2023 | Caitlin VanDuzer, Michael Hanuman

MT Insurance Law Blog

Introduction The BC Supreme Court recently considered the issue of whether a party could be added as a defendant to an action after the relevant limitation period had expired. Background facts In Stiller v Parsons, 2023 BCSC 872, the plaintiff […]

More

Mitigating the risks of generative artificial intelligence in the health industry

September 29, 2023 | Kathryn M. Frelick, David Krebs, Safa Warsi

Health Communiqué

Background The emergence of generative Artificial Intelligence (AI) as a paradigm-shifting technology and its potential impact on the health industry cannot be overstated.  While AI has been and is increasingly used in Canada for both clinical and non-clinical applications, particularly […]

More

Broker negligence and relief from forfeiture: Court finds no coverage for late-reported claim under excess “claims made and reported” professional liability policy

September 28, 2023 | Vanessa De Sousa, Maya Cheaib

MT Insurance Law Blog

In Kestenberg Siegal Lipkus v Royal & Sun Alliance Ins. Co. (“Kestenberg”), the Ontario Superior Court addressed an insurance dispute where an insured party failed to properly inform their insurer of a claim due to their broker’s negligence. The insurance […]

More

The new trust reporting rules’ potential impact on internal charitable trusts, endowments, and donor advised funds

September 28, 2023 | Hillary Linden, TEP, Gwenyth Stadig, Adam Parachin, Troy McEachren, M. Elena Hoffstein

Wealth Matters

The Canada Revenue Agency has clarified on November 10, 2023 that charities are not required to file T3 information returns for internal trusts. Please see our November 10, 2023 Social Impact Newsletter article for more information. Introduction We have previously […]

More

An ESG and carbon finance panel discussion report: Avoiding greenwashing litigation, managing cybersecurity risks, and legal trends in Indigenous rights-based climate change litigation

September 26, 2023 | Sarah D. Hansen, David Krebs, P. Jason Kroft, Christie A. McLeod, Eugene Yeung

MT Biosphere™

Against the backdrop of ESG’s multi-faceted and ever-changing nature, greenwashing, cybersecurity, and Indigenous rights-based climate change litigation rank among the latest considerations that thoughtful companies and organizations must reflect on as they manage their organizational ESG program. On September 21, […]

More

Annual returns due date approaching for Ontario health service providers

September 26, 2023 | Karima Kanani, Michele Szynkaruk

Health Communiqué

Under the Corporations Information Act (Ontario), corporations are required to file an Annual Return with the Ministry of Public and Business Service Delivery (the “Ministry”) within six (6) months of the corporation’s financial year-end to update the public record. The […]

More

Enhanced GST rebate proposed on new residential rental buildings to boost supply

September 22, 2023 | Eric Laxton, Mario Concordia

Real Estate Report

On September 14, 2023, the federal government announced proposed legislation to boost the existing GST Rental Rebate for new purpose-built rental housing from 36% to 100% for qualifying buildings, while eliminating the phase-out thresholds for rental units above $350,000 in […]

More

Privacy regulators issue joint statement: Understanding the risks and responsibilities surrounding data scraping

September 14, 2023 | David Krebs, Garhet Maze

MT Cybersecurity Blog

On August 24, 2023, 12 international privacy and data protection authorities, including the Office of the Privacy Commissioner of Canada and the UK Information Commissioner, released a Joint Statement  on data scraping and data protection (the “Joint Statement”). ‘Data scraping’ is an […]

More

Displaying 181-190 of 1687

Disclaimer

This blog sets out a variety of materials relating to the law to be used for educational and non-commercial purposes only; the author(s) of this blog do not intend the blog to be a source of legal advice. Please retain and seek the advice of a lawyer and use your own good judgement before choosing to act on any information included in the blog. If you choose to rely on the materials, you do so entirely at your own risk.