Insights

Toronto and Ottawa vacant homes tax: Don’t forget to file your declaration for 2022!

Tax Notes

In 2022, Toronto and Ottawa introduced vacant homes tax regimes.[1] These regimes are modelled after the empty homes tax regime introduced in Vancouver in 2017, and are aimed at incentivizing owners of vacant residential properties to sell or rent their […]

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Greenwashing in Canada: Enforcement and trends for 2023

MT Biosphere™

Over the last several years, increasing demand from consumers for environmentally-friendly products and services has led to an increase in “greenwashing,” which involves the practice of conveying false, misleading, incomplete, or unsubstantiated information to consumers about a product or business’ […]

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The non-Canadian residential property purchase prohibition: 3 primary areas of concern

Real Estate Report

Many readers are already aware that the Canadian government has banned, as of January 1, 2023, the purchase of residential property in Canada by non-Canadians. The Prohibition on the Purchase of Residential Property by Non-Canadians Act (the “Act”)[1] itself dates […]

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“Checking the Box” not enough to avoid director’s liability for outside director

Tax Notes

A decision of the Tax Court of Canada has provided further insight into the duties of an “outside” director who wishes to rely on the due diligence defence to avoid a director’s liability assessment under the Income Tax Act (the […]

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The Celsius bankruptcy and application of the bad debt rules

Tax Notes

Many cryptocurrency lenders have declared bankruptcy. These loss events are indicators of the significant losses the cryptocurrency market has experienced this year. For investors who have suffered, an important consideration is how to capitalize on these losses. Accordingly, this article […]

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ABCA confirms CERB payments are not deductible from wrongful dismissal damages

Labour and Employment Communiqué

Last month our team shared an article with what was at the time the first decision from any appeal court in Canada to consider the question of whether payments received under the Canada Emergency Response Benefit Program (“CERB”) should be deducted […]

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Introducing MT Biosphere™: The Communiqué of Miller Thomson’s ESG and Carbon Finance Group

MT Biosphere™

We are pleased to announce the launch of our communiqué, MT Biosphere™, published by Miller Thomson’s ESG and Carbon Finance Group. The name of our communiqué reflects the three elements behind the ESG acronym: environment, social, and governance. Throughout the […]

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( Available in French only )

COVID-19 : Pas la panacée de tous les maux sur un chantier

Construction Newsletter - Quebec

Le 13 mars 2020, le gouvernement du Québec déclarait l’état d’urgence sanitaire sur tout le territoire québécois en raison de la pandémie de la COVID-19. La suspension des chantiers de construction qui en a suivi a fait couler beaucoup d’encre […]

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So long to adverse possession in Alberta

Real Estate Report

Under recent legislative changes, the doctrine of adverse possession can no longer be relied upon to acquire a right in or title of real property from a registered owner. The Property Rights Statutes Amendment Act, 2022 (the “Act”)[1] received royal […]

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Comments sought on short selling activities in Canada

Structured Finance and Securitization Communiqué

On December 8, 2022, the Canadian Securities Administrators (“CSA”) and the Investment Industry Regulatory Organization of Canada (“IIROC”) published Staff Notice 23-329 – Short Selling in Canada (the “Notice”). The purpose of the Notice is to provide an overview of […]

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