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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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New PST for admission and entertainment charges in Saskatchewan: Businesses need to be prepared

9 juin 2022 | Thomas Ghag

Bulletin fiscal

Going to see your favourite band play or sports team compete is about to cost more in Saskatchewan. With the release of the 2022-2023 Saskatchewan Provincial Budget, it was announced that the Province’s provincial sales tax (“PST”) would be expanded […]

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Short-term and taxable preferred shares: Think before you dividend

9 juin 2022 | Raymond G. Adlington

Bulletin fiscal

Introduction Dividend sits among the group of the most pleasant words in the English language. The crescendo of the single letter syllable in the middle of the word creates a satisfying enunciation when spoken. The connotation of the receipt of […]

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Why online marketplaces and e-commerce businesses should review their Canadian sales tax obligations

9 juin 2022 | Colleen Ma

Bulletin fiscal

Online marketplace platform operators and facilitators, and other e‑commerce businesses, that did not have Canadian sales tax obligations when they first started operations may now find that they are required to register for, and collect, Canadian sales tax in one […]

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A double-take on double-tracking: Takeaways from the privacy investigation into the Tim Hortons’ app

9 juin 2022 | Danny Alcorn, Titli Datta

Blogue Cybersécurité de MT

A recent investigation report into Tim Hortons, co-authored by the Office of the Privacy Commissioner of Canada (« OPC« ), Commission d’accès à l’information du Québec, Office of the Information and Privacy Commissioner of Alberta, and Office of the Information and Privacy […]

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What damages can you lien for? PME Inc v Enerkem Alberta Biofuels LP (Enerkem Alberta Biofuels GP Inc), 2021 ABQB 889

8 juin 2022 | Emma L. Johnston, Mark Puszczak, Ryley Schmidt

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

The decision of the Alberta Court of Queen’s Bench in PME Inc v Enerkem Alberta Biofuels LP (Enerkem Alberta Biofuels GP Inc)[1] considers whether the lien fund or the value of a builders’ lien under the Alberta Builders’ Lien Act, […]

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Owners beware: Factoring invoices should not be factored into the major lien fund

8 juin 2022 | Emma L. Johnston, Bryan Hosking

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

In Factors Western Inc. v DCR Inc., 2021 ABCA 433 (« Factors Western« ), the main issue that the Alberta Court of Appeal was faced with was determining whether or not an invoice that was factored between a project owner, a general […]

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BC introduces single-step union certification

8 juin 2022 | Veronica S. C. Rossos, Andrew Hefford

Communiqué droit du travail et de l'emploi

Bill 10, titled the Labour Relations Code Amendment Act, 2022, received Royal Assent on June 2, 2022. The Bill was sponsored by The Honourable Harry Bains, the Minister of Labour, and introduces a number of changes to the Labour Relations […]

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Dealing with employees’ off-duty conduct

8 juin 2022 | Danny Alcorn

Communiqué droit du travail et de l'emploi

Employers are increasingly faced with public pressure to discipline employees who engage in offensive conduct or who post offensive content online while off-duty. Employers must balance this public pressure with their duties and obligations to their employees. Determining what to […]

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Transport Canada renews temporary certificate for transportation of COVID-19 test samples

8 juin 2022 | James Manson

Communiqué Transports et logistique

Throughout the COVID-19 pandemic, Canada’s federal government has periodically waived certain rules normally applicable to the transportation of COVID-19 test samples, which qualify as dangerous goods and are therefore subject to the requirements of the federal Transportation of Dangerous Goods […]

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Funding non-qualified donees just got one step easier for Canadian charities

6 juin 2022 | Stephen Hsia

Impact Social

It might soon be easier for Canadian registered charities to give funds directly to non-qualified donees in Canada and abroad. Currently, Canadian registered charities can use their resources only on their « own activities » or on gifts to other qualified donees. […]

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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.