Insights

The increasing popularity earnouts

Tax Notes

Due to the economic impact of the COVID-19 pandemic and the recent volatility of stock markets, we have noticed an increased perceived valuation gap between vendors and purchasers in the context of M&A transactions. As a result, contingent consideration arrangements […]

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Is the burden of proof in tax litigation always on the taxpayer?

Tax Notes

Burden of proof is a complex subject in Canadian tax litigation and has been heavily debated in recent years. While many mistakenly think the concept can be summarized by the often-heard phrase “the burden of proof in tax matters is […]

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Implementation of enhanced trust reporting requirements delayed one year

Tax Notes

We previously wrote on Finance Canada’s proposed expansion of the reporting requirements for Canadian trusts, including the proposed expansion of the rules to capture bare trust arrangements. You can read our latest article here. The new filing and reporting requirements […]

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Federally regulated employers, take note: New paid sick leave entitlements take effect next month

Labour and Employment Communiqué

On Monday, November 7, 2022, the Federal Government published the final regulations under the Canada Labour Code to implement ten days of paid sick leave for workers in federally regulated industries such as aviation, telecommunications, interprovincial transportation, and banking. As […]

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Community Benefits Charges: Existing Rates and Upcoming Changes in the More Homes Built Faster Act, 2022

Real Estate Report

Miller Thomson’s article of November 2, 2022 addressed the nature of Community Benefits Charges (“CBCs”) and their relationship with the updated development charges and parkland dedication regimes. This article will discuss the calculation methods adopted by municipalities with CBC by-laws, […]

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( Available in French only )

L’importance de la procédure contractuelle de résiliation

Construction Newsletter - Quebec

Introduction À la suite de la résiliation d’un contrat visant la numérisation de dossiers de patients archivés au sein de trois hôpitaux de la région de Québec, le Centre Hospitalier Universitaire de Québec (« CHUQ ») a été condamné à payer à […]

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Supreme Court decision clarifies the test for a constructive taking, expanding scope of compensation for property owners

Commercial Litigation Communiqué

Introduction On Friday, October 21, the Supreme Court of Canada released its decision in Annapolis Group Inc. v. Halifax Regional Municipality, 2022 SCC 36. The main issue in the case was the proper approach to assessing government liability for a […]

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Ontario’s construction dispute interim adjudication: Pros and cons

Breaking Ground: MT Construction Law Ontario Edition

It has been several years now since Part II.1, Construction Dispute Interim Adjudication (“Adjudication”), was brought into the Construction Act, RSO 1990 c C.30 (the “Act”). As a result of the transition provisions of the Act, it has taken some […]

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Door open for rescission of surety bonds despite potential impact to third parties

Breaking Ground: MT Construction Law Ontario Edition

The recent decision of Urban Mechanical Contracting Ltd. et al v Zurich Insurance Company Ltd., 2022 ONCA 589 (“Urban”) has sent waves through the construction industry. In Urban, the Ontario Court of Appeal refused two applications seeking to overturn a […]

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British Columbia Court of Appeal clarifies the test for civil fraud in the insurance law context

MT Insurance Law Blog

Introduction In Singh v Insurance Corporation of British Columbia, 2022 BCCA 320, the BC Court of Appeal reaffirmed the test for civil fraud in the insurance law context. Specifically, the court dismissed the defendants’ appeal, in which they argued that […]

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