Perspectives juridiques

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Changes to customs valuation laws

Bulletin du groupe Commerce mondial et douanes

On June 4, 2021, the Canada Border Services Agency (CBSA) issued a consultation notice in which certain regulatory amendments to customs valuation laws that were being considered. The consultation period opened on June 4, 2021 and closed on July 4, […]

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Consenting to proposed budget amendments

Impact Social

Among the few technical tax measures affecting the charitable and non-profit sector proposed in the federal budget tabled on April 19, 2021 (the “2021 Budget”), one of the proposed budget amendments expands the ability for the Minister of National Revenue […]

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Why it matters that the Supreme Court decision reinforced the existence of hidden contracts in charity/nonprofit governance

Impact Social

Covenants, which lawyers call contracts, lie at the heart of many of the world’s religions. If we reflect on the Kendrick brothers’ film, Courageous, contemporary North American culture is similarly attracted to the use of resolutions or covenants between not […]

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Abus par un donneur d’ouvrage : l’obligation d’information et les limites d’une clause de modification

À-Propos Juridique Construction

Sommaire Le 10 mars 2021, la Cour supérieure rendait un important jugement dans le dossier BPTH et BPYA c. le CHUM[1], piloté par l’équipe de droit de la construction de Miller Thomson. La Cour a conclu que les modifications apportées par […]

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Insurance for wrongful dismissal claims: A comparison of coverages

Sommaire Lloyd’s : Perspectives juridiques canadiennes

Coverage for workplace-related claims (such as wrongful dismissal and human rights complaints) has become increasingly common in the Canadian insurance landscape. While certain employment practices liability insurance policies (“EPLs”) do provide coverage exclusively in relation to such claims, oftentimes coverage […]

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Bill 218, Supporting Ontario’s Recovery and Municipal Elections Act, 2020

Sommaire Lloyd’s : Perspectives juridiques canadiennes

Since the onset of the COVID-19 pandemic, growing and prospective litigation has become a concern for governments in Canada. In response to such concerns, the provinces of British Columbia and Nova Scotia have introduced legislation aimed at providing protection from […]

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The UK slams the door on recklessness for deliberate exclusions

Sommaire Lloyd’s : Perspectives juridiques canadiennes

The UK Supreme Court in Grant v International Insurance Company of Hanover Limited[1] considered an insurance policy that included an exclusion for “liability arising out of deliberate acts, wilful default or neglect” of an employee. This case is significant as the […]

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Organisme public et octroi de contrat de gré à gré

À-Propos Juridique Construction

Journal Constructo – 24 juin 2021 Introduction La Loi sur les contrats des organismes publics [1] («  Loi ») a été adoptée dans le but d’encadrer les conditions applicables en matière de contrats publics qu’un organisme public peut conclure avec […]

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New taxation rules impacting transfers of family businesses to the next generation Everything you thought you knew about intergenerational transfers is now wrong

Gestion de patrimoine

Owners of family small business corporations, family farming and fishing corporations, especially those contemplating intergenerational transfers of those businesses, should take note of a significant change to Canada’s tax laws designed to « level the playing-field » between related-party and arm’s-length transfers. […]

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Further Builders’ Lien Act amendments passed, will become law

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

Miller Thomson LLP has written several articles over the past year in which we discussed the major changes coming to Alberta’s Builders’ Lien Act (the “Act”) under Bill 37 and newly enacted Bill 62, the latter of which received Royal […]

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