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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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The GAAR reinforcements – What even is economic substance?

3 octobre 2023 | Raymond G. Adlington

Bulletin fiscal

As part of its 35th anniversary celebrations, the general anti-avoidance rule is getting some renovations. New support beams are being installed and a paint job is planned as a package announced as part of the 2023 federal budget and then […]

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BC Supreme Court adds defendant to action after expiration of limitation period

29 septembre 2023 | Caitlin VanDuzer, Michael Hanuman

Blogue : Droit des assurances

Introduction The BC Supreme Court recently considered the issue of whether a party could be added as a defendant to an action after the relevant limitation period had expired. Background facts In Stiller v Parsons, 2023 BCSC 872, the plaintiff […]

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Mitigating the risks of generative artificial intelligence in the health industry

29 septembre 2023 | Kathryn M. Frelick, David Krebs, Safa Warsi

Communiqué sur la santé

Background The emergence of generative Artificial Intelligence (AI) as a paradigm-shifting technology and its potential impact on the health industry cannot be overstated. While AI has been and is increasingly used in Canada for both clinical and non-clinical applications, particularly […]

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Broker negligence and relief from forfeiture: Court finds no coverage for late-reported claim under excess “claims made and reported” professional liability policy

28 septembre 2023 | Vanessa De Sousa, Maya Cheaib

Blogue : Droit des assurances

In Kestenberg Siegal Lipkus v Royal & Sun Alliance Ins. Co. (“Kestenberg”), the Ontario Superior Court addressed an insurance dispute where an insured party failed to properly inform their insurer of a claim due to their broker’s negligence. The insurance […]

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The new trust reporting rules’ potential impact on internal charitable trusts, endowments, and donor advised funds

28 septembre 2023 | Hillary Linden, TEP, Gwenyth Stadig, Adam Parachin, Troy McEachren, M. Elena Hoffstein

Gestion de patrimoine

The Canada Revenue Agency has clarified on November 10, 2023 that charities are not required to file T3 information returns for internal trusts. Please see our November 10, 2023 Social Impact Newsletter article for more information. Introduction We have previously […]

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An ESG and carbon finance panel discussion report: Avoiding greenwashing litigation, managing cybersecurity risks, and legal trends in Indigenous rights-based climate change litigation

26 septembre 2023 | Sarah D. Hansen, David Krebs, P. Jason Kroft, Christie A. McLeod, Eugene Yeung

MT Biosphère MC

Against the backdrop of ESG’s multi-faceted and ever-changing nature, greenwashing, cybersecurity, and Indigenous rights-based climate change litigation rank among the latest considerations that thoughtful companies and organizations must reflect on as they manage their organizational ESG program. On September 21, […]

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Annual returns due date approaching for Ontario health service providers

26 septembre 2023 | Karima Kanani, Michele Szynkaruk

Communiqué sur la santé

Under the Corporations Information Act (Ontario), corporations are required to file an Annual Return with the Ministry of Public and Business Service Delivery (the “Ministry”) within six (6) months of the corporation’s financial year-end to update the public record. The […]

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Enhanced GST rebate proposed on new residential rental buildings to boost supply

22 septembre 2023 | Eric Laxton, Mario Concordia

Rapport - Droit immobilier

On September 14, 2023, the federal government announced proposed legislation to boost the existing GST Rental Rebate for new purpose-built rental housing from 36% to 100% for qualifying buildings, while eliminating the phase-out thresholds for rental units above $350,000 in […]

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Privacy regulators issue joint statement: Understanding the risks and responsibilities surrounding data scraping

14 septembre 2023 | David Krebs, Garhet Maze

Blogue Cybersécurité de MT

On August 24, 2023, 12 international privacy and data protection authorities, including the Office of the Privacy Commissioner of Canada and the UK Information Commissioner, released a Joint Statement on data scraping and data protection (the “Joint Statement”). ‘Data scraping’ is an […]

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The tort of harassment: Alberta Health Services v Johnston

12 septembre 2023 | Tessa Green

Communiqué sur le litige commercial

Introduction and overview A tort is a wrongful act committed by an individual that causes a claimant to suffer a loss or harm, leading to civil liability. In the recent decision of Alberta Health Services v Johnston, 2023 ABKB 209, […]

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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.