Insights

Is the interest deductible? – Fundamentals of interest deductibility in Canada

Tax Notes

The rules around interest deductibility are becoming more and more complex. As a business grows and expands their operations to new jurisdictions, and adopts a corporate structure designed to take advantage of certain opportunities related to interest deductibility, the business […]

More

Failed claim of solicitor-client privilege: Commentary on Minister of National Revenue v. BMO Nesbitt Burns Inc., 2022 FC 157

Tax Notes

In the 2022 case, Minister of National Revenue v. BMO Nesbitt Burns Inc., the Minister of National Revenue (the “Minister”) made an application pursuant to section 231.7 of the Income Tax Act (Canada) (the “Act”) for an order requiring BMO […]

More

Top 8 deadlines for condominium corporations: Part 1

MT Condominium & Strata Brief

Whether it’s early days of a new condominium or thereafter, condominium corporations should be mindful of a number of important deadlines. We’ve listed our top eight deadlines for condominium corporations below: 1. First-year budget deficit Section 75 of the Condominium […]

More

Takeaways on privacy breach risk assessment and data security programs: Alberta Privacy Commissioner issues breach report

MT Cybersecurity Blog

On July 29, 2022 the Office of the Information and Privacy Commissioner of Alberta (the “OIPC”) issued its report on data breaches (PDF) (the “Report”). Alberta has been the leading Canadian jurisdiction with the most long-standing experience when it comes to reviewing, […]

More

Agricultural and horticultural organizations and the ONCA

Social Impact Newsletter

Agricultural and horticultural organizations in Ontario differ from most other Ontario non-share capital corporations, as their governance requirements are set out in two different acts: the new Ontario Not-for-Profit Corporations Act, 2010 (the “ONCA”) and the Agricultural and Horticultural Organizations […]

More

What does Quebec’s updated language law mean for not-for-profits and charities?

Social Impact Newsletter

1. What is the Charter? What is Bill 96? Quebec’s Charter of the French Language (the “Charter”) was adopted in 1977. It made French the everyday language of Quebec and imposed language regulations in most public settings. On June 1, […]

More

( Available in French only )

Immigration économique : une solution possible pour pallier la pénurie de main-d’œuvre dans le secteur de la construction

Construction Newsletter - Quebec

Selon une étude publiée en 2020 par Construforce Canada[1], le secteur de la construction perdra environ 257 000 travailleurs en raison de départs à la retraite d’ici 2029. Bien que l’immigration pourrait être considérée comme un outil essentiel pour combler ce manque […]

More

Bill 96 and its impact on real estate matters in Quebec

Real Estate Report

On June 1, 2022, An Act respecting French, the official and common language of Québec (commonly referred to as “Bill 96”) was assented to. Below is a brief summary of Bill 96’s impact on Quebec real estate matters. 1. Registration […]

More

Alberta Court finds in favour of employer after employee refused to comply with mask policy

Labour and Employment Communiqué

In Benke v Loblaw Companies Limited, 2022 ABQB 461, the Court of Queen’s Bench of Alberta weighed in on the effect of an employee’s unpaid suspension, as a result of his failure to follow a COVID-19 masking policy, on the […]

More

Food labelling in Canada: New Food Product Innovation initiative changes

Marketing, Advertising & Product Compliance Communiqué

On July 6, 2022, the Government of Canada made several changes to the Food and Drugs Regulations (“FDR”) and the Safe Food for Canadians Regulations (“SFCR”) (collectively referred to as the “Regulations”). These changes are the result of Canada’s Food Product Innovation […]

More