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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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When Do Naming Rights Constitute an Advantage?

31 mai 2011 | Andrew Valentine

Impact Social

Where a donor makes a significant gift to a charity, it is not uncommon for the donor to request, or the charity to offer, naming privileges in connection with the gift. This often consists of naming a building, or portion […]

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Refusing Membership

31 mai 2011 | Amanda J. Stacey

Impact Social

The recent decision of the Ontario Superior Court of Justice in Re London Humane Society serves as a useful reminder to charities, not-for-profits, and their directors about the rules and considerations applicable to a decision to change membership policies and […]

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For Whom Are We In Law Responsible?

2 mai 2011

Baux à la une

The phrase “and those for whom the landlord/tenant are in law responsible” is often used in commercial leases. One would think that this responsibility includes employees, guests, invitees and agents. Does it include a third party contractor? A recent decision […]

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Public Transit Motor Vehicle Accidents about to Become Non-Accidents

2 mai 2011

Blogue : Droit des assurances

UPDATE — Bill 173 received Royal Assent on May 12, 2011. Accordingly, these important changes to the Insurance Act are now in effect. On March 29, 2011, the Ontario Legislature unveiled its pre-election budget, in Bill 173, otherwise known as the […]

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Major Asset Transfers Between Charities: Corporate Law Considerations

25 avril 2011

Impact Social

From time to time registered charities may find themselves in situations, often driven by economic considerations, where they are considering whether to cease carrying on certain elements of their operations. While a straightforward wind-down may be possible in some circumstances, […]

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Court Finds Coverage under OPCF 44R

21 avril 2011

Blogue : Droit des assurances

This week’s Ontario Reports contained an interesting coverage decision involving Ontario’s Family Protection Endorsement and claims against the Motor Vehicle Accident Claims Fund. In Graham v. Superintendent of Financial Services Commission of Ontario (2010 ONSC 7129), Christine Graham was riding her bicycle […]

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Partnership Freeze Revisited

11 avril 2011

Gestion de patrimoine

The Federal Court of Appeal recently ruled on a partnership freeze structure, unanimously dismissing the taxpayer’s appeal in Krauss (2010 FCA 284). Krauss is the first reported case dealing with a partnership freeze. The taxpayer and her adult son (who […]

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Ademption: Beware the Potential Failure of Gifts

11 avril 2011 | Michael W. Kerr, Kelly A. Charlebois

Gestion de patrimoine

Introduction Professionals involved in the preparation of Wills should be made aware of the potential consequences of the doctrine of ademption. Put simply, the doctrine provides that you cannot bequeath what you do not own. For example, if a testator’s Will […]

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Tax Consequences of Returning Gifts

22 mars 2011 | Kate Lazier

Impact Social

Occasionally a charity or a donor will want to return a gift. For example, a charity may wish to return a gift to a donor whose association with the charity may harm the charity’s reputation or where the gift turns […]

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Prosperity Mine Project Blocked by Federal Government

16 décembre 2010

Alerte environnement

On November 2, 2010, the federal government announced a long-awaited decision not to approve Taseko’s controversial open-pit gold and copper mine in British Columbia, citing concerns that the project would have a significant adverse environmental effect. According to then federal […]

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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.