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

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Hey contractors: Are your invoices for construction services and/or materials supplied to an improvement “proper”? Lessons learned from Arcamm v. Avision

October 31, 2024 | Riccardo Del Vecchio, Michael Fazzari, Graeme Kitt

Breaking Ground: MT Construction Law Ontario Edition

Contractors[1] supplying construction services and/or materials to an improvement must render “proper invoices”[2] in order to rely on and take advantage of Part I.1 of Ontario’s Construction Act (the “Act”)[3] (hereinafter referred to as, the “Prompt Payment” regime). A “proper […]

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Proper claimant under labour and materials bond: Wolverine Construction LTD. v Trisura Guarantee Insurance Company

October 31, 2024 | Danielle M. Bouchard, Taylor Lanthier

Breaking Ground: MT Construction Law Western Canada

Labour and materials bonds are common guarantees supplied by general contractors to ensure payment for the contributions of certain labour and material subcontractors. In order for a party to be eligible to collect under a bond they must be a […]

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Residential real estate: A cautionary tale for the prospective landlord

October 28, 2024 | Katherine Cavan, Kyle Bertsch

Real Estate Report

The Canadian real estate investment landscape has seen significant changes over the past several years, largely in response to the Covid-19 pandemic. Office workers across the board have been reluctant to return to the office and in turn many prime […]

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Draft Regulation respecting prompt payments and the prompt settlement of disputes with regard to construction work: What does it entail?

October 16, 2024 | Yann-Julien Chouinard

Construction Newsletter - Quebec

In 2022, following the Pilot project to facilitate payment to enterprises that are parties to public construction work contracts and related public subcontracts, (2018) 150 G.O. II, 5063 (the pilot project), An Act mainly to promote Québec-sourced and responsible procurement by public bodies, to reinforce […]

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Foreign entity classification for Canadian income tax purposes: Canada Revenue Agency’s recent comments

October 10, 2024 | Regan A. O’Neil

Tax Notes

Since Canada taxes a “person,” it is important to determine whether a foreign entity is classified by Canada Revenue Agency (“CRA”) as a corporation (and therefore a “person”) or something else, such as a partnership or a trust. The classification […]

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Canada Revenue Agency updates its guidance on mandatory disclosure rules

October 10, 2024 | Raffaella Garofalo

Tax Notes

On June 22, 2023, Canada’s enhanced mandatory disclosure rules received royal assent. The enactment expanded the rules for reportable transactions and introduced requirements for notifiable transactions and reportable uncertain tax treatments. Further information on the mandatory disclosure rules can be […]

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Acteurs et documents pour réussir vos transactions

October 10, 2024 | Chantal Joubert, Wendy P.S. Belisle

Construction Newsletter - Quebec

Les acteurs clés dans une transaction immobilière Le succès d’une transaction immobilière repose sur le partenariat de plusieurs parties prenantes, chacune apportant son expertise unique. Parmi celles-ci, l’avocat en droit immobilier joue un rôle clé dans la rédaction des documents […]

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Streamlined trials in Alberta – Appropriateness in employment matters

October 8, 2024 | Ian Wilson

Labour and Employment Communiqué

Recent amendments to the Alberta Rules of Court (the “Rules”)[1] have introduced a somewhat novel procedure called the streamlined trial. The procedure was developed to replace the previous summary trial process that was seldom used, and has now been repealed. […]

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Recent changes to Alberta’s Civil Practice Note 1 And Commercial Practice Note 1

October 8, 2024 | Bryan Hosking, Ravneet Toor

Commercial Litigation Communiqué

Introduction The Court of King’s Bench of Alberta publishes and regularly updates practice notes that set out the practices and procedures for court proceedings. Two such practice notes are Civil Practice Note 1[1] titled “Justice and Applications Judges’ Chambers and […]

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Tax practice reminder – there is no accountant-client privilege

October 3, 2024 | Molly Luu

Tax Notes

In an important decision (Coopers Park Real Estate Development Corporation v. HMK, 2024 TCC 122) released in September 2024, the Tax Court of Canada ordered the production of an accountant’s client related documents and (for the most part) dismissed a […]

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Displaying 11-20 of 1790

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.