LATEST ARTICLES
Canada
WeirFoulds LLP
The Court of Appeal's decision in 660 Sunningdale GP Inc. v First Source Mortgage Corporation, 2024 ONCA 252 [Sunningdale] reaffirms that in general, sophisticated commercial parties to a contract...
Torys LLP
On April 30, the federal government (the government) introduced the Budget Implementation Act, 2024, No. 1 (the Bill), as an initial step toward launching Canada's...
Torys LLP
Why does Band VC invest in the kind of tech that you do and where does your investment thesis come from?...
Osler, Hoskin & Harcourt LLP
On April 30, 2024, the government of Canada tabled a Notice of Ways and Means Motion (NWMM) in Parliament that includes the Global Minimum Tax Act (GMTA)...
Osler, Hoskin & Harcourt LLP
Draft amendments to the federal Impact Assessment Act (the IAA or the Act) were released on Tuesday, April 30, 2024, as part of a Notice of Ways and Means Motion...
McCarthy Tétrault LLP
As of May 1, 2024 CADTH is no more, as it adopts its new operating name: Canada's Drug Agency (the "CDA"). The CDA expands on CADTH's existing mandate and functions to include:
Howie, Sacks & Henry LLP
Car insurance. It's something no one ever wants to use, but also something we are so relieved to have if we ever do.
Galileo Partners
Parmi les nombreuses mises à jour pour le mois d'avril 2024, nous en avons sélectionné quelques-unes susceptibles d'impacter les demandes auxquelles nos clients sont exposés.
Carters Professional Corporation
The new version 24 of the CRA's T3010 Registered Charity Information Return was released on January 8, 2024 to be used by registered charities for fiscal year ending on or after December 31, 2023
Carters Professional Corporation
An agricultural society that was the beneficiary of an estate terminated the corporate membership of a director for an apparent conflict of interest when her family members sold property of the estate...
Carters Professional Corporation
In its response, the CRA explained that the discretionary non-refundable tax credit set out in subsection 118.1(3) of the ITA is provided to individuals for a taxation year computed by reference ...
Carters Professional Corporation
Finance Minister Chrystia Freeland tabled the eighth budget of the Liberal federal government ("Budget 2024") on April 16, 2024. Budget 2024 is comprised of eight chapters and three annexes...
Blake, Cassels & Graydon LLP
On April 30, 2024, the federal government tabled a Notice of Ways and Means Motion to introduce the Budget Implementation Act, 2024, No. 1 (Bill)...
Blake, Cassels & Graydon LLP
Amid the evolving complexities of infrastructure projects, stakeholders are increasingly seeking innovative solutions to mitigate risk and manage disputes more efficiently.
Fasken (French)
Dans une décision récente, la Cour du Banc du Roi de l'Alberta a examiné une situation où un employeur a estimé qu'un employé blessé avait démissionné ou abandonné...
Borden Ladner Gervais LLP
Much has been made (and continues to be made) of the government's decision in the 2024 federal budget to increase the portion of capital gains that are included in income...
Osler, Hoskin & Harcourt LLP
The primary source of Canada's transfer pricing rules is Section 247 of the Income Tax Act (ITA). Under Subsection 247(2) of the ITA, transactions...
Osler, Hoskin & Harcourt LLP
The Ontario government is conducting a consultation on amending the Employment Standards Act, 2000 (ESA) to include an unpaid 27-week personal...
Miller Thomson LLP
Since 2000, the capital gains inclusion rate under the Income Tax Act (the "Tax Act") has been one-half of the applicable capital gain.
McCarthy Tétrault LLP
The recently-announced federal Budget 2024 contained good news for nuclear energy in Canada. The most significant measures for nuclear are being implemented to advance the federal government's commitment...
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