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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 trust reporting requirements – A status update!

18 février 2021 | Brittany Sud

Gestion de patrimoine

In the 2018 Federal Budget, the federal government proposed to increase reporting requirements for trusts and impose penalties for failing to comply. Later that year, the Ministry of Finance released draft tax legislation on the new trust reporting requirements. Fast-forward […]

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Mortgagees in possession: Considerations for condominium corporations

18 février 2021 | Katherine Cavan

Bulletin MT Condominiums & Copropriétés

Condominium corporations are tasked with the difficult responsibility of managing the property and assets of the corporation on behalf of the various condominium owners and balancing the competing interests and needs of such owners. What happens in the scenario where […]

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A step forward for charities: Senator tables Bill to reform restrictive rules

17 février 2021 | Susan M. Manwaring, Andrew Valentine, Katrina Kairys

Impact Social

Early last week, Senator Ratna Omidvar tabled Bill S-222, The Effective and Accountable Charities Act (the “Bill”), to break down barriers for Canadian charities working with other organizations, both in Canada and abroad. The Bill, if enacted, will bring age […]

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Protection for employees accessing federal recovery program benefits

17 février 2021 | Nathanial Day

Communiqué droit du travail et de l'emploi

On February 3, 2021, the Government of Saskatchewan issued a press release announcing that it has amended The Employment Standards Regulations to extend job protection to employees accessing the Canada Recovery Sickness Benefit or the Canada Recovery Caregiving Benefit. Don […]

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Legislative amendments to standardize workplace PPE

17 février 2021 | Nathanial Day

Communiqué droit du travail et de l'emploi

On February 3, 2021, the Saskatchewan Government announced that it has made amendments to The Occupational Health and Safety Regulations, 1996 (“Regulation”) to standardize workplace requirements for first aid kits based on the Canadian Standards Association (“CSA”) standard 22110-17 guidelines. […]

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Lenders take note: Exercising discretion in good faith affirmed by the Supreme Court of Canada

16 février 2021 | Aliza Premji, Amanda Robertson, Kenneth R. Rosenstein

Communiqué - Services financiers et restructuration

On February 5, 2021, the Supreme Court of Canada released its decision in Wastech Services Ltd. v. Greater Vancouver Sewerage and Drainage District[1] (“Wastech v. Metro”), where it clarified the duty of contracting parties to exercise discretion in good faith. […]

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Further changes to the Alberta Labour Relations Code now in effect

16 février 2021 | Stephen M. Torscher

Communiqué droit du travail et de l'emploi

Further amendments to the Labour Relations Code are now in force. Bill 32, the Restoring Balance in Alberta’s Workplaces Act, 2020, received royal assent on July 29, 2020. Many of the amendments to the Employment Standards Code and the Labour […]

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The Consumer Privacy Protection Act (CPPA): Increasing accountability and transparency

16 février 2021 | Jaclyne Reive

Blogue Cybersécurité de MT

In a recent MT Cybersecurity Blog, we discussed Bill C-11, the Consumer Privacy Protection Act (the “CPPA”), which was introduced on November 17, 2020, by the Minister of Innovation, Science and Industry with the aim of modernizing federal privacy law […]

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Claiming home office expenses due to the COVID-19 pandemic

12 février 2021 | Maxime Chabot

Impact Social

The Canada Revenue Agency (the “CRA”) announced in December new measures designed to simplify the ability of taxpayers to deduct employment expenses related to remote working. These new measures are a simplified method to calculate the deduction with a flat […]

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Reminder to file your Federal Annual Return Filings

12 février 2021 | Natasha Smith

Impact Social

A lot has happened in the past year and it is easy to forget about maintaining corporate records. This serves as a reminder that non-profits that are subject to the Canada Not-for-profit Corporations Act (the “CNCA”) are required to file an annual […]

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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.