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Perspectives juridiques

Miller Thomson a une perspective canadienne unique sur les plus récents développements et les dernières tendances du monde des affaires et du droit, et sur l’impact que ces enjeux peuvent avoir sur vous et votre organisation.

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Business Income Tax Measures

21 avril 2015

Analyse du budget fédéral

Small Business Tax Rate Currently, as a result of the small business deduction, the first $500,000 per year of qualifying active business income of a Canadian-controlled private corporation (« CCPC ») is subject to a federal income tax rate of 11%. Consistent […]

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Changes to the Guarantees Acknowledgement Act (Alberta)

14 avril 2015 | Michael J. Morcom, Alexandra Fox

Communiqué - Services financiers et restructuration

Until now, Alberta law required that a personal guarantee be executed with the assistance of a notary public. Effective April 30, 2015, a notary public can no longer execute the certificate required by Alberta law. The certificate must be executed […]

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Ontario Announces E-Filing for Small Claims Court

8 avril 2015 | Kate Genest

Blogue de l'équipe de litige

Following a successful six-month pilot project, Ontario plaintiffs can now file small claims court forms and pay court filing fees online. So far, the e-filing service is only available to parties who are initiating claims (defendants cannot respond to a […]

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Employer Obligations in Terminations of Temporary Foreign Workers

23 mars 2015 | Shannon M. Houston

Blogue du secteur du droit du travail et de l'emploi au Canada

Outside of the rights and obligations provided to Canadians and Canadian Permanent Residents in terminations, what additional factors do employers need to be aware of when terminating a temporary foreign worker (“TFW”)? With a number of employers going through group […]

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Nuisance and Neighbours

12 mars 2015 | Emma L. Johnston

Le réseau alimentaire : les agroentreprises canadiennes et le droit en matière d'alimentation

The interplay between farms and neighbouring properties is not an easy one. Many normal farm activities may involve unpleasant noises and odours that impact neighbouring properties. Conceivably these activities could constitute an actionable nuisance. A nuisance is an activity which […]

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Tips for Managing WSIB Claims

9 février 2015 | Evan Campbell

Blogue du secteur du droit du travail et de l'emploi au Canada

Dealing with the Workplace Safety & Insurance Board (“WSIB”) can be a challenging and expensive process for any employer. Each claim commenced in relation to a work-related injury can have a significant financial impact on an organization. Schedule 2 employers […]

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Taking over existing leases: A tenant’s perspective

4 février 2015

Baux à la une

In many transactions involving the purchase and sale of a business, the seller may not own the property where the business is carried on but may have an existing lease of the property.  In a situation where there is a […]

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Considerations on Winding Up a Charity

30 janvier 2015 | Robert B. Hayhoe

Impact Social

We are asked from time to time to assist with the dissolution of an existing registered charity.  However, often we suggest to our clients that it might be better for them to either amalgamate the existing charity into another charity […]

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Moore v. Getahun – Court of Appeal Clarifies Rules Regarding Expert Witnesses

29 janvier 2015 | Eric Sherkin

Blogue de l'équipe de litige

In January of 2014, Madam Justice Wilson of the Ontario Superior Court of Justice released her reasons in Moore v. Getahun. The case was not noteworthy for the facts, which related to a motorcycle accident in which the plaintiff injured his […]

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Bad Faith and Claims Surviving Bankruptcy

19 janvier 2015 | Eric Sherkin

Blogue de l'équipe de litige

One of the primary reasons why people declare bankruptcy is that upon being discharged, the bankrupt person is released from their obligation to repay most of the debts that had existed at the time they went bankrupt. I say most […]

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Avis de non-responsabilité

Les renseignements affichés sur ce blogue contiennent des points de droit variés fournis uniquement à des fins informatives et non commerciales. Ces renseignements ne constituent pas un avis juridique de la part de l’auteur. Nous mettons en garde les lecteurs de ne pas prendre de décision particulière sans avoir préalablement obtenu l’avis juridique d’un professionnel qualifié. Toute personne qui décide de prendre une décision en s’appuyant sur ces renseignements le fait à ses propres risques.