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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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Subsection 75(2) Re-examined: Brent Kern Family Trust v The Queen

12 juin 2014

Gestion de patrimoine

Introduction The recent Tax Court of Canada decision in Brent Kern Family Trust v The Queen examines the application of the attribution rule in subsection 75(2) of the Income Tax Act (the “Act”). The decision is significant in that it […]

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Sawdon Estate v. Sawdon – The Beneficial Ownership of Funds in a Joint Account

12 juin 2014 | Martin J. Rochwerg, Rahul Sharma

Gestion de patrimoine

Introduction In Sawdon Estate v. Sawdon, 2014 ONCA 101 (“Sawdon“), the Court of Appeal for Ontario was tasked with determining, inter alia, to whom the funds held in several joint accounts belonged—the children of Arthur Sawdon (“Mr. Sawdon”), the deceased, […]

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Charities and NPOs exempt from FATCA

30 mai 2014 | Natasha Smith, Donald Carr, Q.C.

Impact Social

In March 2010, the United States enacted the Foreign Account Tax Compliance Act (FATCA), which requires non-U.S. financial institutions to report to the United States Internal Revenue Service (IRS) on the details of “U.S. Reportable Accounts” held by U.S. taxpayers. […]

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An Overview of Transfer Pricing In Canada

25 avril 2014

Blogue : Exploiter une entreprise au Canada pour les non-résidents

This posting was authored by Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP Introduction In Canada v. GlaxoSmithKline Inc. (“GlaxoSmithKline”), Justice Rothstein of the Supreme Court of Canada succinctly summarized transfer pricing and the tax concerns […]

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Insurer can’t sue « Your and You »

23 avril 2014

Blogue : Droit des assurances

The Ontario Superior Court has released a subrogation decision dealing with two interesting issues: Assessing a defendant’s negligence and the ability of an insurer to subrogate against its own unnamed insured. In Rochon v. Rochon, the defendant was the plaintiffs’ […]

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Summary Judgment and Small Claims Court

7 avril 2014 | Eric Sherkin

Blogue de l'équipe de litige

The stated purpose of the Small Claims Court is to provide a streamlined process for parties to pursue claims of up to $25,000 in a cost-effective and efficient manner. In Superior Court, one of the options available to try and […]

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Meaning of Carrying On Business in Canada

31 mars 2014

Blogue : Exploiter une entreprise au Canada pour les non-résidents

This posting was authored by Crystal Taylora Partner in the Saskatoon Office and Graham Pursean associate in the Regina Office ofMiller Thomson LLP As a non-resident engaging in activities in Canada, it is important to understand whether your activities will […]

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Tread carefully through ‘additional name insured’ territory

3 février 2014 | Barbara Zeller

Baux à la une

One of the many tricky terms in the insurance provisions of a lease is the common clause requiring that the landlord be included as an « additional named insured » in the tenant’s commercial general liability policy (« CGL« ). While it is always […]

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Transfer to Small Claims Court? I Don’t Think So…

3 février 2014 | James B. Prior

Blogue : Droit des assurances

In a recent decision in a personal injury action, a Superior Court Judge denied a plaintiff’s motion to transfer her action to Small Claims Court despite her assertion that her damages would properly be assessed under the $25,000 limit of […]

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Alberta Introduces Compassionate Care Leave

24 janvier 2014 | Stephen M. Torscher

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

Late last year, the Government of Alberta quietly announced that Bill 203, the Employment Standards (Compassionate Care Leave) Amendment Act, 2012, would come into force on February 1, 2014. Bill 203 was introduced to the Alberta Legislature on November 1, […]

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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.