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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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Key considerations for gift agreements

1 avril 2022 | M. Elena Hoffstein

Impact Social

It is not necessary to have a gift agreement in order to make a gift. However, it is important for charitable gifts and charitable pledges made by donors to charities be documented. A gift agreement provides evidence that a gift […]

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Report on the Charities Program 2020 to 2021

1 avril 2022 | Brittany Sud

Impact Social

The Report on the Charities Program provides a snapshot of the Canadian charitable sector and an update on the Canada Revenue Agency’s (“CRA”) Charities Directorate’s activities during fiscal year 2020 to 2021. According to the Charities Directorate’s administrative data for […]

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British Columbia Court of Appeal comments on the test for want for prosecution applications

30 mars 2022 | Fareeha Qaiser, Caitlin VanDuzer

Blogue : Droit des assurances

Introduction The Court of Appeal for British Columbia (the “Court of Appeal”), in Drennan v Smith, 2022 BCCA 86,  provided significant commentary on want for prosecution applications and warned of possible changes to come. Mr. Tyler Drennan (the “Appellant”) appealed […]

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Part 1: Top 6 considerations for new condominiums

29 mars 2022 | Jason Rivait

Bulletin MT Condominiums & Copropriétés

With the loosening of COVID-19 restrictions and immigration doors re-opening, there should be no shortage of cranes in the ground over the next few years. New condominiums have a host of issues to address within the first couple years of […]

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Luxury tax draft legislation (finally) released: May apply to certain vehicles, aircraft, and boats

29 mars 2022 | Colleen Ma

Bulletin fiscal

On March 11, 2022, the draft legislative proposals relating to the Select Luxury Items Tax Act (the “Act”) were released for public comment. This new luxury tax was first announced in the 2021 Federal Budget, with a detailed backgrounder released […]

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ONCA Fast Facts: Limits on Board delegation

24 mars 2022 | Karima Kanani, Michele Szynkaruk

Communiqué sur la santé

The Ontario Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force on October 19, 2021. Ontario not-for-profit corporations have three years to transition their governing documents to conform with the ONCA. Our ONCA Fast Facts series explores what is new and […]

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Consultations on mandatory labelling of chemicals in consumer products in Canada – Register by March 25, 2022

21 mars 2022 | Jaclyne Reive

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

Environment and Climate Change Canada and Health Canada are inviting interested parties to provide their input on how information on chemical ingredients in certain consumer products should be disclosed. These ongoing national consultations address mandatory labelling for chemicals in consumer […]

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ONCA Fast Facts: Audits and review engagements

17 mars 2022 | Karima Kanani, Michele Szynkaruk

Communiqué sur la santé

In October 2021, the Not-for-Profit Corporations Act, 2010 (« ONCA ») came into force. Ontario not-for-profit corporations have three years to transition their governing documents to conform with the ONCA. Our ONCA Fast Facts series explores what is new and different in the […]

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Don’t presume your kid will get it: Simard Estate and beneficiary designations

15 mars 2022 | Stephen Hsia

Gestion de patrimoine

This past February, millions of Canadians contributed to their Registered Retirement Savings Plans (« RRSPs »). However, few may realize that those hard-earned savings might not go to their chosen beneficiary. The British Columbia Supreme Court decision of Simard v. Simard Estate, […]

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Can not-for-profit organizations run a business?

10 mars 2022 | Melissa Timbres

Impact Social

One matter that comes up from time to time, and with increasing frequency in the past few years in response to a decrease in available funding, is the extent to which, as a means to generate revenue, non-profit organizations (“NPOs”) […]

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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.