Perspectives juridiques

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A Non-Resident Disposing of Taxable Canadian Property

31 décembre 2013

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

This posting was authored by  Cheryl Teron, a Partner in the Vancouver Office of Miller Thomson LLP and Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP A non-resident of Canada may have to pay Canadian income tax on taxable capital […]

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The Restrictive Covenant Taxation Scheme: Killing a Fly with a Sledgehammer

28 novembre 2013

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 The Federal Court of Appeal’s decisions in Canada v. Fortino and Manrell v. Canada held that payments for a non-competition agreement were not […]

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“Jointly and in Concert”: Alberta court confirms applicability of early warning system in the context of proxy fight

21 novembre 2013 | Andréa Girardin

Alerte valeurs mobilières

On September 10, 2013, the Alberta Court of Queen’s Bench released its reasons for judgment in Genesis Land Development Corp. v. Smoothwater Capital Corporation, 2013 ABQB 509 (“Genesis”). In August 2013, Genesis Land Development Corp. (“Genesis”) had applied for an […]

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Owner Vicariously Liable for Drunk Driver’s Accident

8 novembre 2013 | James B. Prior

Blogue : Droit des assurances

Recently, the Ontario Superior Court of Justice considered the vicarious liability of an owner of a vehicle for the negligence of the driver of the vehicle in the unfortunate case of Watts v. Boyce, Dunham and Co-Operators. The lawsuit in […]

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Think Twice Before Using an LLC in Canada

31 octobre 2013

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

This posting was authored by Cheryl Teron a Partner in the Vancouver Office of Miller Thomson LLP and Stephen Rukavina an Associate in the Vancouver Office of Miller Thomson LLP Introduction A limited liability company (“LLC”) is a common type […]

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The Indian Act Tax Exemption & Commercial Fishing Income

18 octobre 2013

Nouvelles - droit autochtone

Introduction Section 87 of the Indian Act, R.S.C. 1985, c. I-5 can exempt the property of First Nation individuals and bands from taxation.  For obvious reasons, this exemption can provide very valuable benefits to First Nation individuals, bands, and their […]

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PST and Real Property Transactions

15 octobre 2013

Gestion de patrimoine

Commodity taxes always have a big impact on transactions related to real property.  A 7% tax on the purchase price of your hamburger and fries at lunch is not a big deal, but a 7% tax on the purchase price […]

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New Non-Resident Trust and Related Rules Enacted: Important Considerations

15 octobre 2013 | Martin J. Rochwerg, Rahul Sharma

Gestion de patrimoine

Background After well over a decade of debate, consultation and consideration, on June 26, 2013, Bill C-48 received royal assent.  Bill C-48 is an omnibus tax bill that includes, among other measures, revised rules for the taxation of non-resident trusts […]

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New Relief for Landlords from Relief from Forfeiture

10 octobre 2013

Baux à la une

Relief from forfeiture, the right of the courts to set aside any landlord termination of the lease and to reinstate the evicted tenant to the leased premises, has long been an integral part of the Canadian commercial leasing scene. In […]

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Liability for Privacy Breaches involving Personal Health Information – Are we entering a New Era?

30 septembre 2013 | Kathryn M. Frelick

Communiqué sur la santé

Recently, there has been increasing concern about the potential risk of liability relating to privacy breaches involving personal health information. Subsequent to new developments in the law relating to tort liability and the certification of a number of class action […]

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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.