Perspectives juridiques

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Rescission and s. 74 of the Condominium Act: Chen v Brookfield Residential (Ontario) Limited, 2022 ONCA 887

Des idées en chantier : Droit de la construction MT – Ontario

The Ontario Court of Appeal recently upheld a decision in Chen v Brookfield Residential (Ontario) Limited, 2022 ONCA 887, invalidating a home buyer’s Notice of Rescission, affirming that the buyer anticipatorily breached the contract and entitling the developer to retain […]

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Wearing the mantle of environmental obligations: Implications for secured lenders in Canada

Alerte environnement

Introduction In a recent case involving Mantle Materials Group, Ltd. (2023 ABKB 488, « Mantle« )[1], the intersection of environmental obligations and insolvency law in Canada has again come into sharp focus. It is the latest iteration of Alberta cases where the […]

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Reminder: File Underused housing tax Returns by October 31st to avoid failure to file penalties and interest

Bulletin fiscal

Underused housing tax (“UHT”) Returns must be filed by October 31, 2023 to avoid failure to file penalties and interest. UHT Returns are due annually on April 30. However, on March 27, 2023, the Canada Revenue Agency provided transitional relief […]

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Reportable uncertain tax treatment rules

Bulletin fiscal

The mandatory disclosure rules contained in Bill C-47 are now in effect. While there has been a great deal of discussion regarding the reportable and notifiable transaction rules, Bill C-47 also introduced new reporting obligations in respect of “reportable uncertain […]

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Règlements et jugements : est-ce que la TPS et la TVQ s’appliquent?

À-Propos Juridique Construction

Plusieurs personnes croient que des sommes monétaires payées dans le cadre d’un règlement ou suite à un jugement ne sont pas assujetties à la TPS et à la TVQ. Cette présomption n’est toutefois pas exacte et une analyse plus détaillée […]

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Contamination de puits artésiens durant l’exécution des travaux : le devoir d’information du MTQ a-t-il été respecté?

À-Propos Juridique Construction

Sommaire À la suite de travaux d’excavation du roc, l’eau des puits artésiens de plusieurs résidents a été contaminée, engendrant des frais de décontamination importants. La Cour, dans l’affaire Couillard Construction limitée c. Procureur général du Québec[1], doit déterminer à […]

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Ontario Court rejects motion filed under section 47 of the Construction Act; clarifies the concept of “abandonment of contract” in construction lien matter

Des idées en chantier : Droit de la construction MT – Ouest du Canada

Summary and significance In S31 Inc. v. Ecolomondo Environmental (Hawkesbury) Inc., 2023 ONSC 5071 [S31 Inc.], the Defendant (“Ecolomondo”), pursuant to a construction lien claim made by the Plaintiff (“S31”), filed a motion under section 47 of the (Ontario) Construction […]

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Misfeasance in public office: 6165347 Manitoba Inc et al v The City of Winnipeg et al, 2023 MBKB 114

Communiqué sur le litige commercial

Introduction and overview A recent decision from the Manitoba Court of King’s Bench, 6165347 Manitoba Inc et al v The City of Winnipeg et al, 2023 MBKB 114, sheds light on the tort of misfeasance in public office. The central […]

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The Dufresne Group Inc. settles with the Competition Bureau over deceptive marketing practices

Communiqué Droit en matière de marketing, publicité et conformité des produits

On September 26, 2023, The Dufresne Group Inc. (TDG) and its affiliated companies, recognized for their prominent retail brands, Dufresne Furniture and Appliances, and select Ashley HomeStores, entered into a consent agreement with the Competition Bureau of Canada. The conclusion […]

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The proposed new tax on share buybacks

Bulletin fiscal

With the release of the 2022 Fall Economic Statement, the Federal Government proposed a new tax on repurchases of equity by certain entities (the “Buyback Tax”). The draft legislative proposals and explanatory notes published by the Department of Finance on […]

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