Perspectives juridiques

N’abusez-pas de l’hypothèque légale!

À-Propos Juridique Construction

Le Code civil du Québec à ses articles 2728 et suivants accorde un droit à l’hypothèque légale en faveur des personnes ayant participé à la construction ou à la rénovation d’un immeuble. L’hypothèque légale garantit la plus-value donnée à l’immeuble […]

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No Consolidated Taxation of Corporate Groups in Canada

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

No Consolidated Taxation of Corporate Groups in CanadaThis posting was authored by Crystal Taylora Partner in the Saskatoon Office ofMiller Thomson LLP Canada does not have a formal system of corporate group taxation like the United States and other jurisdictions. […]

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What is a « Self-propelled Implement of Husbandry »?

Blogue : Droit des assurances

There is a new Superior Court decision answering the question of whether a particular uninsured all-terrain vehicle was required to be insured at the time of a motor vehicle accident. Although much of the decision is based on the facts […]

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Canadian Tax Treatment of Mortgage Investment Corporations and Their Shareholders

Bulletin fiscal

A mortgage investment corporation (“MIC”) and its shareholders are entitled to special tax treatment under section 130.1 of the Income Tax Act (Canada) (the “Act”). These special rules were introduced to attract more money to the Canadian mortgage market for […]

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Overview of New Canada-Hong Kong Tax Treaty

Bulletin fiscal

On November 11, 2012, the Government of Canada signed a tax treaty with the Government of the Hong Kong Special Administrative Region of the People’s Republic of China (referred to herein as “Hong Kong”) for the avoidance of double taxation […]

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Overview of Limitation on Benefits Article in Canada-U.S. Tax Treaty

Bulletin fiscal

 The Canada-United States Tax Treaty (the “Tax Treaty”) is unique among Canada’s tax treaties in its approach to prevent “treaty shopping”. Treaty shopping generally refers to the acquisition and enjoyment of treaty benefits under a given tax treaty by persons […]

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Unfolding Overholding

Baux à la une

The recent decision of the Ontario Court of Appeal in AIM Health Group Inc. v. 40 Finchgate Limited Partnership, 2012 ONCA 795 provides a useful refresher course of landlord and tenant rights at the end of the term of a […]

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Farm Fixtures: A Saskatchewan Perspective

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

Our February 28th blog post (“Farm Fixtures: Feed Bunks, Portable Cattle Squeezes, Feedmills and Granaries”) provided an excellent overview of the law surrounding farm fixtures in Canada. This post intends to build on it by offering perspective from one of […]

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Tax Treatment of the Provision of Rent-Free Leases to Charity

Impact Social

Charities are occasionally offered the opportunity to use the property of another person free of charge.  This may include the provision of rent-free office or parking space, or the use of physical resources such as cars or equipment.  In some […]

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Canadian Thin Capitalization Regime

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

This posting was authored by Lyne M. Gaulin and John M. Campbell Miller Thomson LLP Existing Canadian Thin Cap Regime The existing Canadian thin cap regime protects the Canadian tax base from excessive interest deductions by limiting the amount of […]

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