Home / Insights

Insights

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

Filter

Filter Options
Displaying 441-450 of 1687

Estate freezes: What are they and how they can help

October 26, 2022 | Abbie Treslan

Wealth Matters

When a Canadian owns shares in a private company, they might think about using an “estate freeze” to “freeze” or “lock-in” the value of their shares. Why do this? As I explain below, estate freezes can be an effective tax […]

More

Governance issues involving contractors and employees

October 25, 2022 | Sarah Fitzpatrick, Geoff Mason

Social Impact Newsletter

A recent Alberta case highlights the governance issues boards can find themselves facing when overseeing their employees and contractors, and the tricky distinction between independent contractors and employees. In Gerling v. Camrose Regional Exhibition & Agricultural Society, 2022 ABCA 210, […]

More

Books and records: Document retention policies and best practices when dealing with the CRA

October 20, 2022 | Justin Ng

Tax Notes

The proper maintenance of a business’ books and records is essential when dealing with an audit initiated by the Canada Revenue Agency (the “CRA”). Taxpayers should be cognisant of their recordkeeping obligations under the Income Tax Act (Canada) (the “Act”) […]

More

Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership

October 20, 2022 | Alexandre Chano, Stéphanie Pépin

Tax Notes

Partnerships are frequently used in various legal structures as they can be a beneficial vehicle to address certain business needs. Despite the advantages of using a partnership, partners must nevertheless take into account the potential taxation issues that may arise. […]

More

A primer on ABIL claims: Part I

October 20, 2022 | Bryant D. Frydberg, Evelyne Vacy-Lyle

Tax Notes

What is an ABIL? This article will be the first in a series of articles that discuss the Allowable Business Investment Loss (“ABIL”), including the interpretation of key terms as well as a discussion of recent case law. Where a […]

More

Delay is ok? The Supreme Court of Canada’s ruling on delay and abuse of process in administrative proceedings

October 20, 2022 | Daniel C.P. Stachnik, KC, Dylan Hanwell

Commercial Litigation Communiqué

Administrative proceedings can be complex, difficult to manage and often last multiple years. Recently, in the case of Law Society of Saskatchewan v Abrametz[1], the Supreme Court of Canada (the “SCC”) rejected an expansion of the use of a stay […]

More

Liability protection for Saskatchewan employers for COVID-19 measures, including mandatory vaccination

October 20, 2022 | Shayla Klein

Labour and Employment Communiqué

Saskatchewan employers now have statutory protection regarding the implementation of COVID-19 restrictions and regulations at the workplace in accordance with public health recommendations. The Saskatchewan Employment Amendment Act, 2021 confirms that employers who enacted mandatory vaccination policies were within their […]

More

Insurance protection for secured lenders

October 19, 2022 | Jenna Zaleski, David Reynolds, Kenneth R. Rosenstein

Financial Services & Restructuring Communiqué

Insurance certificates often provide that a debtor’s secured lenders are an “additional insured” and/or a “loss payee” on the debtor’s insurance policies without the statement that the lender is a “mortgagee” with a “standard mortgage clause.”  These key words need […]

More

Is carbon capture a game changer for Canada’s climate change strategy: A practical primer for business

October 18, 2022 | P. Jason Kroft, Ghazal Hamedani, Simon Igelman, Hayden Sahid

EnviroNotes!

Introduction In 2020, Canada produced over half a billion tonnes of carbon dioxide (CO2) emissions from fossil fuels and industrial operations. The next year, the Canadian legislature passed the Canadian Net-Zero Emissions Accountability Act, which legally enshrined Canada’s commitment to […]

More

The Alberta Court of Appeal affirms high threshold for setting aside arbitral awards on the basis of procedural unfairness

October 12, 2022 | Adrienne S. Funk, Anna Kosa, Khushboo Goyal

Commercial Litigation Communiqué

In a decision issued on June 9, 2022, the Alberta Court of Appeal (“ABCA”) affirmed an Alberta Court of Queen’s Bench (“ABQB”) decision that refused to set aside an arbitral award on the basis of manifest unfairness under Section 45 […]

More

Displaying 441-450 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.