Insights

Federal Government targeting independent contractor arrangements with road transportation workers

Tax Notes

Businesses in the trucking industry may soon face increased scrutiny from the Federal Government respecting the classification of drivers as independent contractors. With the release of the 2022 Fall Economic Statement, it was announced that the Federal Government will allocate […]

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Tax treatment of stock options granted to independent contractors

Tax Notes

The tax treatment of stock options granted to employees has been well established by the Income Tax Act (Canada) (the “ITA“) and related commentary. In particular, Section 7 of the ITA contains the taxation rules for stock options granted to […]

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How “Guaranteed” is Guaranteed Replacement Cost? The Ontario Superior Court weighs in

MT Insurance Law Blog

One of the most important decisions homeowners have to make in purchasing their insurance is whether to seek “Guaranteed Replacement Cost” or “GRC”. GRC clauses act to ensure that a building is completely replaced even if the cost of that […]

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( Available in French only )

Un jugement, deux mises en garde : pénalités pour retard abusives et travaux extracontractuels sans approbation formelle

Construction Newsletter - Quebec

Introduction Récemment, la Cour supérieure s’est prononcée sur le caractère abusif des clauses de pénalité pour retard contenues dans les documents d’appel d’offres dans le cadre de l’étude du bien?fondé de la réclamation de l’entrepreneur Groupe Civicam inc. (« Civicam […]

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Net zero greenhouse gas (GHG) buildings in Quebec in record time

Construction Newsletter - Quebec

(Special thanks to Feriel Fatiha Djemame) On April 7, 2016, the Government of Quebec (the “Government”) released the 2030 Energy Policy (the “Policy”)[1], which sets out Quebec’s goal of becoming a North American leader in energy efficiency and renewable energy […]

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Bill 124 declared unconstitutional: Implications for the Education sector

Morning Recess Education Law Newsletter

The Ontario Superior Court of Justice recently found Bill 124, Ontario’s public sector wage restraint legislation, to be unconstitutional.[1] As a result, the Court declared the statute to be void and of no effect. However, the government has announced their […]

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Modernization of the Quebec Deposit-Refund and Curbside Collection Systems

EnviroNotes!

On March 11, 2021, the Act to amend mainly the Environment Quality Act with respect to deposits and selective collection, S.Q. 2021, c. 5 (hereinafter the “Act”) was adopted. The Act introduced new provisions with the objective of replacing the […]

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“Ha! Ha! Should have been more careful!” is not a defence to fraud

Commercial Litigation Communiqué

For over 150 years, the law has been clear that there is no “want of due diligence” or “contributory negligence” defence available to a person sued for fraud.[1] Despite this long history, defendants still attempt to rely upon the defence, […]

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Bill 124 declared unconstitutional

Labour and Employment Communiqué

On November 29, 2022, the Ontario Superior Court of Justice ruled[1] that Bill 124, Ontario’s public sector wage restraint legislation, is unconstitutional. As a result, the Court declared the statute void and of no effect. The provincial government has announced […]

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Temporary help agency and recruiter licensing framework in Ontario: Public consultations underway

Labour and Employment Communiqué

On November 21, 2022,  the Ministry of Labour, Immigration, Training and Skills Development (the “Ministry”) began a public consultation process to develop regulations for the new temporary help agency and recruiter licensing framework. This new licensing framework was introduced as […]

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