Perspectives juridiques

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A real and substantial connection? Saskatchewan Court of Appeal affirms the jurisdictional question for securities regulators

Alerte valeurs mobilières

The law has long recognized the geographic limits of governments’ legislative powers. For example, Canada is unable to pass laws which apply in the United States. In Canada, a similar recognition applies amongst Canadian provinces: Saskatchewan does not have the […]

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Non-resident importers: Tips and traps – Part II

Bulletin du groupe Commerce mondial et douanes

Goods and Services Tax / Harmonized Sales Tax Many imported goods are subject to import taxes such as GST which is levied on many imported goods pursuant to the Excise Tax Act at the rate of 5%.  Many non-resident importers […]

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Condo insurance: three steps to mitigate risk from rising premiums and deductibles

Bulletin MT Condominiums & Copropriétés

It is safe to say that condo insurance is becoming a sore spot for condo corporations not only in Ontario but across Canada. Condo corporations have seen soaring premiums and deductibles. In some jurisdictions, it has been reported that premiums […]

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Canadian Privacy Commissioner Tables Annual Report, Calling for Human Rights-Based Overhaul of Privacy Laws

Blogue Cybersécurité de MT

On December 10, 2019, Commissioner Therrien presented his office’s 2019 annual report to Parliament, which was later followed by a press release highlighting key aspects of and views expressed in this latest report. Unsurprisingly, the need for privacy law reform […]

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Elimination of Estate Administration Tax on Estates under $50,000

Gestion de patrimoine

Effective January 1, 2020, Ontario eliminated estate administration tax (also known as probate tax) on estates valued under $50,000. These changes, announced during the 2019 Ontario Budget, are intended to provide some relief from the onerous estate administration tax regime. […]

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Bras de fer cryptomonétaire entre Telegram et la SEC

Alerte valeurs mobilières

Après avoir montré les dents en portant plainte contre Kik (voir notre article à ce sujet), la Securities and Exchange Commission (« SEC ») poursuit sa démonstration de force dans le secteur de la cryptomonnaie. Le 11 octobre 2019, elle a déposé une plainte […]

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Proclamation of ONCA postponed

Impact Social

The Ontario Ministry of Government and Consumer Service’s Director of Policy and Governance formally advised today that the implementation of the Ontario Not-For-Profit Corporations Act, 2010, S.O. 2010 (“ONCA”) will be delayed beyond “early 2020”. The ONCA was passed in […]

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Bad faith & punitive damages update – case commentary – Stewart v. Lloyd’s Underwriters

Sommaire Lloyd’s : Perspectives juridiques canadiennes

Introduction Recently, in Stewart v. Lloyd’s Underwriters, 2019 BCSC 1582, the British Columbia Supreme Court considered a claim for punitive damages arising from the insurer’s alleged breach of its duty of good faith.  Ultimately, the court agreed that punitive damages […]

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The Court’s discretion regarding the cost consequences of settlement offers: Exceptions are not the rule

Sommaire Lloyd’s : Perspectives juridiques canadiennes

The settlement process promotes judicial economy and efficiency, and eliminates the high costs of proceeding to trial. As such, parties are well-advised to make reasonable offers prior to trial and to consider acceptance seriously.  This principle is entrenched in Rule […]

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Update on new Ontario Not-for-Profit Corporations Act

Communiqué sur la santé

The Ontario Not-for-Profit Corporations Act, 2010 (“ONCA”) was passed in 2010 and, up to recently, the Ministry of Government and Consumer Services (“MGCS”) had been indicating that it was expected to come into force in early 2020. The MGCS has […]

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