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

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Multiplying the capital gains exemption: WAIT – THEY GET THE MONEY??

March 1, 2022 | Raymond G. Adlington

Wealth Matters

You’re ready to sell your business. Excellent – congratulations on building something worth buying. You’ve had one of those family trust things around for several years. Thanks for following sound tax planning advice. You’re hearing now about multiplying the lifetime […]

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Canadian sanctions update: New tough laws and policy relating to Russia

February 28, 2022 | Daniel Kiselbach, MBA, Satinder Bains

Global Trade and Customs Bulletin

Canada has imposed sanctions related to Russia under the Special Economic Measures Act,[1] the Export and Import Permits Act[2] and the Special Economic Measures (Russia) Regulations (the “Regulations”).[3]  The Regulations respond to actions by Russia that have impacted human rights […]

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Alberta dropping COVID-19 restrictions – considerations for employers

February 22, 2022 | Tessa Green, Thomas V. Duke

Labour and Employment Communiqué

Alberta to lift COVID-19 restrictions The Government of Alberta recently announced a staged plan to loosen public health restrictions that were implemented in an effort to curb the spread of COVID-19. Stage One took effect February 8th and removed the […]

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ONCA Fast Facts: Public Benefit Corporations

February 22, 2022 | Karima Kanani, Michele Szynkaruk

Health Communiqué

In October 2021, the Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force. Not-for-profit corporations incorporated in Ontario will have a three year transition period to make changes to their governing documents to comply with the ONCA. Our ONCA Fast Facts […]

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Release of draft Canadian tax legislation for public consultation

February 17, 2022 | Ron Choudhury, Thomas Ghag, Neil Gurmukh, Anish Kamboj, Colleen Ma, Regan A. O’Neil, Pierce Quaghebeur, CPA, CA, Manjit Singh

Tax Notes

An extensive package of draft legislative proposals was released for public comment by the Department of Finance on February 4, 2022 (the “Proposals”) along with explanatory notes (the “Notes”).  The Proposals include some, but not all, of the measures announced […]

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CRA significantly expands proposed trust reporting requirements to include bare trust arrangements

February 15, 2022 | Brittany Sud, Stephen Sweeney, TEP

Wealth Matters

In 2018, the Department of Finance Canada released Legislative Proposals, and Explanatory Notes that dealt with, among other topics, the Reporting Requirements for Trusts as first announced in Budget 2018. We posted about these new requirements and some of their […]

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Update on Bill S-216: The Effective and Accountable Charities Act

February 10, 2022 | Kristina Roberts

Social Impact Newsletter

A year ago, Senator Ratna Omidvar tabled a bill (originally Bill S-222) proposing changes to the Income Tax Act (Canada). The changes would allow charities to collaborate with other organizations more efficiently, furthering the potential to create positive impact in […]

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What is a charitable purpose? Jim Crerar Charitable Trust (Re)

February 10, 2022 | Sarah Fitzpatrick

Social Impact Newsletter

What is “charity” in a legal sense has developed through judge-made common law. The definition is an important one as organizations that are registered charities must be constituted and operated exclusively for charitable purposes. It is also important for charitable […]

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ONCA Fast Facts: Incorporation as of right

February 10, 2022 | Karima Kanani, Michele Szynkaruk

Health Communiqué

In October 2021, the Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force. Not-for-profit corporations incorporated in Ontario will have a three-year transition period to make changes to their governing documents to comply with the ONCA. Our ONCA Fast Facts series […]

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Can a court compel a condominium to vote on removing its board of directors?

February 10, 2022 | Michael Prosia

MT Condominium & Strata Brief

This question was recently considered in the reported decision, Jasper Developments v. York Condominium No. 82, 2022 ONSC 768. By background, York Condominium Corporation No. 82 (“YCC 82”) had significant financial issues, and approved a special assessment of approximately $35,000 […]

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Displaying 601-610 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.