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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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The new Underused Housing Tax: Are you tax exempt?

March 21, 2023 | Thomas Ghag

Tax Notes

The Underused Housing Tax (the “UHT”) is a new annual 1% tax payable by an “owner” (other than an “excluded owner”) of “residential property”. A “residential property” includes, among other things, a detached house, a duplex, a triplex, a row-house […]

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Challenges in developing the hydrogen industry: More than hot air – Part 1

March 16, 2023 | Tyson A. Wagner, Megan Kennedy, Aaron Atcheson

MT Biosphere™

With more news and discussion every day on the threat of climate change and the need for society to transition from carbon-emitting fossil fuels to cleaner, renewable energy, most attention has been focused on the same solutions for several years: […]

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Ontario proposes mass termination protections for remote workers and increased information requirements for new hires

March 14, 2023 | Arjun Gandhi

Labour and Employment Communiqué

The Ontario Government is proposing updates to employment standards laws to ensure that remote workers receive the same “mass termination” protections as in-office employees.  It is also proposing changes that will enhance the amount of information that employers must give […]

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Canada ratifies the first-ever global treaty to end workplace violence and harassment

March 14, 2023 | Arjun Gandhi

Labour and Employment Communiqué

On January 30, 2023, Canada ratified the International Labour Organization’s C190 – Violence and Harassment Convention, 2019 (No. 190) (“C190”), which is the first global treaty on ending violence and harassment in the workplace.  C190 will come into force in […]

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When do you need to charge GST/HST on chargebacks?

March 14, 2023 | Colleen Ma, Thomas Ghag

Transportation & Logistics Communiqué

Many trucking companies have entered into arrangements with subcontracted carriers or owner-operators/contractors for charges such as fuel, insurance, or licensing fees. Anyone who has entered into such an arrangement should review their contracts from a GST/HST perspective. While the nature […]

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Immigration program expansion provides new path to permanent residency for foreign nationals in transportation and logistics

March 14, 2023 | Mabel Kyei, Ralitsa Harding

Transportation & Logistics Communiqué

What is the Federal Skilled Worker Program? The Federal Skilled Worker Program (“FSWP”) is a stream under Canada’s Express Entry system for workers with foreign experience and skills to immigrate to Canada and obtain Permanent Resident (“PR”) status. Express Entry […]

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Minimizing tax losses: The Solana hack

March 9, 2023 | Anish Kamboj, Andrew Rodrigues

Tax Notes

Throughout the year, many blockchains have been attacked by hackers. These loss events are indicators of the significant losses the cryptocurrency market has experienced. For investors who have suffered, an important consideration is how to utilize these losses. Accordingly, this […]

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The reasonableness of reasonable

March 9, 2023 | Raymond G. Adlington

Tax Notes

The word “reasonable” has been part of Canadian tax lexicon for over a century.  The 1917 Income War Tax Act allowed at para. 3(1)(a) a deduction in the computation of income for “such reasonable allowance as may be allowed by […]

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ESG at stake – Miller Thomson’s PDAC seminar

March 9, 2023 | Selina Lee-Andersen, P. Jason Kroft, Bruno Caron, Christie A. McLeod

MT Biosphere™

Mining companies have an opportunity to play a leading role on developing approaches to respond to the complex challenges of climate change, the loss of nature capital and other sustainability variables. Read our top 10 considerations for mining companies and […]

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Will a court uphold your arbitration agreement?

March 9, 2023 | Charles W. Bois, Noah Robinson-Dunning

Breaking Ground: MT Construction Law Western Canada

Construction contracts often contain a hierarchy of dispute resolution provisions commencing with “without prejudice” negotiations, then mediation, and culminating in the dispute being resolved by binding arbitration, rather than traditional litigation. Section 15(1) of British Columbia’s former Arbitration Act, R.S.B.C. […]

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Displaying 331-340 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.