Perspectives juridiques

Résiliation de contrat par l’entrepreneur : l’importance de ne pas résilier à contretemps

À-Propos Juridique Construction

Introduction Dans le jugement Babalé c. Construction Mikael Proulx inc.[1], la Cour supérieure rappelle qu’il est important pour les entrepreneurs de ne pas résilier leur contrat à contretemps, et ce, même en présence d’un motif sérieux. Faits Un incendie survenu […]

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Modifications proposées à la Loi sur les ressources en pétrole, en gaz et en sel : captage, utilisation et stockage du carbone

MT Biosphère MC

Nous avons récemment publié un Guide pratique à l’intention des entreprises sur le captage de carbone et nous continuons à surveiller activement l’évolution du contexte réglementaire relatif au captage, à l’utilisation et au stockage du carbone. Dans cet esprit, nous […]

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AODA: Meeting design of public spaces accessibility standards during reconstruction – Part 3

Bulletin MT Condominiums & Copropriétés

In Part One of this series we looked at how and when the Accessibility for Ontarians with Disabilities Act, 2005, S.O. 2005, c. 11 (“AODA”) and the design of public spaces requirements provided for by O. Reg. 191/11 Integrated Accessibility […]

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Proposed policy on food advertisements directed to children in Canada

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

Editor’s note: since the date of this article being published, Health Canada has extended the deadline to provide feedback to the Proposed Policy to June 19, 2023. Health Canada has released a policy update which indicates that it intends to […]

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Recent consultation on potential amendments to the cannabis regulations

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

Health Canada recently sought public feedback on potential amendments to the Cannabis Regulations (the “CR”), which were proposed to reduce current regulatory burdens while still addressing public health and safety risks. Noting that the legal cannabis industry has matured since […]

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Underused housing tax – Canada Revenue Agency publishes additional guidance

Bulletin fiscal

The underused housing tax (the “UHT”) is a new 1% federal tax aimed at taxing vacant or underused housing owned by non?Canadians. Specifically, the UHT affects “owners” (except “excluded owners”) of “residential property” located in Canada. While many Canadian and […]

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Employee ownership trusts in Canada: Plan carefully to avoid unintended tax consequences

Bulletin fiscal

In the United States and the United Kingdom, an employee ownership trust (“EOT”) is a common option for business owners seeking to transfer their business to employees or to establish an employee remuneration plan. In Canada, several different provisions of […]

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Intergenerational business transfers: Bill C-208 developments

Bulletin fiscal

Prior to 2021, section 84.1 of the Income Tax Act (“Act”) created a real impediment to a tax-efficient succession of a family business from one generation to the next, effectively penalizing a sale to a family member compared to an […]

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Missed the SEDAR+ onboarding deadline? What you need to know for the updated SEDAR+ launch on July 25, 2023

Alerte valeurs mobilières

SEDAR+ Overview The Canadian Securities Administrators (“CSA”) is modernizing the electronic filing and data access systems that underpin Canadian securities regulation. The System for Electronic Data Analysis and Retrieval (“SEDAR”) will officially be replaced with SEDAR+ on July 25, 2023, […]

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AI poses new threats to cybersecurity: How Canadian boards can navigate the evolving cyber risk landscape to stay ahead of the curve

Blogue Cybersécurité de MT

The cybersecurity threat landscape is currently at a time when new threats are continuing to emerge, not the least of which are risks related to the use of artificial intelligence (AI), specifically generative AI. In response, there is increasing pressure […]

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