Perspectives juridiques

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The new T3010 Annual Information Return is here: What charities need to know

Impact Social

On January 8, 2024 the Canada Revenue Agency (“CRA”) released its latest version—the 24th version—of Form T3010 (Registered Charity Information Return). Registered charities do not pay federal income tax but they must all complete Form T3010 annually and submit it […]

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Department of Finance releases draft legislation limiting expense deductions for short-term rentals

Bulletin fiscal

On December 20, 2023, the Department of Finance released for consultation draft legislation to amend the Income Tax Act (the “Act”).  The draft legislation is intended to implement the measure previously announced in the 2023 Fall Economic Statement to deny […]

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The Federal Government’s Fall Economic Statement 2023 – A welcome change for employee ownership trusts

Bulletin fiscal

Employee ownership trusts Employee ownership trusts (“EOTs”) were introduced in the Government of Canada’s (the “Federal Government”) Budget 2023.[1] Generally speaking, an EOT is a Canadian resident trust holding shares of a “qualifying business,”[2] which is exclusively for the benefit […]

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Kelana Holdings Ltd. v 393510 Alberta Ltd.: Civil contempt standards and implications for enforcement

Communiqué sur le litige commercial

A recent decision by the Alberta Court of King’s Bench in Kelana Holdings Ltd. v 393510 Alberta Ltd., 2023 ABKB 486 [Kelana],[1] provides clarity for parties looking to exercise their rights of enforcement when a party does not comply with […]

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Nouveaux pouvoirs de l’AMP : quel usage en a-t-elle fait?

À-Propos Juridique Construction

En examinant des décisions rendues par l’AMP depuis l’élargissement de ses pouvoirs et la remise en question subséquente de ces décisions par voie de contestation judiciaire, le présent article dresse un portrait de l’utilisation qu’a faite l’AMP de ses nouveaux […]

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EU Artificial Intelligence Act: A groundbreaking agreement shaping the future of AI Regulation

Blogue Cybersécurité de MT

On December 9, 2023, a provisional agreement on the EU Artificial Intelligence Act (“AI Act”) (“Provisional Agreement”) was reached between the Council presidency and the European Parliament. This groundbreaking Regulation aims to ensure the safety of AI systems in the […]

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A year in review: Key 2023 employment law decisions

Communiqué droit du travail et de l'emploi

As 2023 comes to a close, it is time to look back on important cases that shaped the employment law landscape over the past year. The cases highlighted below serve as helpful reminders of the potential costs associated with faulty […]

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Changes to Real Property Matters: s.194 of the Education Act and O. Reg. 374/23

Bulletin matinal de droit de l’éducation

The Better Schools and Student Outcomes Act, 2023, S.O. 2023, c. 11 has come into force with respect to the newly imposed powers of the province in acquisitions and dispositions of school board property. Beginning December 31, 2023, considerable changes […]

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Top five recent condo cases

Bulletin MT Condominiums & Copropriétés

As a new year starts, we provide our thoughts on five recent interesting condo cases in Ontario. While the Condominium Authority Tribunal (“CAT”) is now doing much of the heavy lifting for compliance issues, the Small Claims Court and Superior […]

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The Ontario Superior Court of Justice emphasizes the importance of document disclosure

Des idées en chantier : Droit de la construction MT – Ontario

In Premform Limited v. Heights Rental Construction Inc., 2023 ONSC 955, and in the context of a motion for directions and leave as required, Associate Justice Robinson of the Ontario Superior Court of Justice dealt with the admissibility of a […]

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