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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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Canada’s clean energy future: Clean hydrogen tax credit recent developments

2 mai 2024 | Matteo Loconte, CPA

MT Biosphère MC

Canada continues to work toward a sustainable, low-carbon economy, using tax incentives to encourage investment in clean energy infrastructure. In the 2022 Federal Budget, the government announced that it would engage experts to establish investment tax credits (“ITCs”) focused on […]

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Upcoming changes to the capital gains inclusion rate: Planning opportunities to reduce the impact of the new rules

1 mai 2024 | William J. Fowlis, KC, FCPA, FCA, TEP, Andrew C. Bateman

Bulletin fiscal

Since 2000, the capital gains inclusion rate under the Income Tax Act (the “Tax Act”) has been one-half of the applicable capital gain. As a consequence, capital gains during this period of time have generally been subject to tax at […]

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The gatekeeper function when preserving a construction lien

30 avril 2024 | Paul Guaragna

Des idées en chantier : Droit de la construction MT – Ontario

Preserving/registering a construction lien can be stressful for construction lawyers. This is often due to the tight deadlines prescribed by the Construction Act, R.S.O. 1990, c. C.30 (the “Act”) to preserve the lien. Construction lawyers are often faced with receiving […]

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Saskatchewan Court of King’s Bench affirms purpose of Lien Payout Provision in The Builders’ Lien Act

30 avril 2024 | Khurrum Awan, Titli Datta, Éric Bergeron

Des idées en chantier : Droit de la construction MT – Ontario

The Saskatchewan Court of King’s Bench recently released its decision for DW Earnshaw Excavating v 7-Eleven Canada Inc., 2023 SKKB 252. The matter involved an application by DW Earnshaw Excavating (“DW Earnshaw”) to the Court under section 56(9) of The […]

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De-risk and innovate: A primer on carbon contracts for difference

26 avril 2024 | Selina Lee-Andersen, Eugene Yeung

MT Biosphère MC

In December 2022, the federal government launched the Canada Growth Fund (CGF), a $15 billion arm’s length public fund designed to accelerate the deployment of innovative emission reduction technologies in Canada. The Public Sector Pension Investment Board, a federal Crown […]

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What Ontario employers need to know about Bill 149

25 avril 2024 | Emily Compton, Tiana Terrigno

Communiqué droit du travail et de l'emploi

On March 21, 2024, Ontario’s Bill 149, Working for Workers Four Act, 2024 (“Bill 149”) received royal assent, resulting in amendments to a number of pieces of legislation including the Employment Standards Act, 2000 (the “ESA”). The amendments place new […]

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A call to action for payment service providers: Recent updates to Canada’s Retail Payment Activities Act & Regulations

25 avril 2024 | P. Jason Kroft, Ahmad Adam, Margaret Shodeinde, Raquel Moses

Communiqué sur le financement structuré et la titrisation

The publication of final regulations (the “Regulations”) under the Retail Payment Activities Act (the “RPAA”) on November 22, 2023, signified a major advancement in the creation of the Bank of Canada’s supervisory framework for retail payments and payment service providers […]

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Standard of care: What not-for-profits should consider when selecting directors and officers

23 avril 2024 | Ugochukwu Mbamalu

Impact Social

Expertise and skill should be key considerations for not-for-profit corporations (NFPs) when selecting their directors and officers. Directors and officers of a not-for-profit corporation are under a fiduciary obligation to the NFP in the same manner as directors and officers […]

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Considerations for Canadian charities and non-profits in light of the U.S. election

23 avril 2024 | Nicole K. D’Aoust

Impact Social

I recently travelled to Orlando, Florida for the Spring Meeting of the American Bar Association’s Business Law Section. The meeting involved two days of discussions with other members of the Non-Profit Organizations Sub-Committee. One of the topics on the minds […]

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2024 Federal Budget: Highlights for the Charitable and NPO sector

16 avril 2024

Impact Social

On April 16, 2024, the Honourable Chrystia Freeland tabled a new federal budget, which sets out the federal government’s revamped spending priorities and tax plans (the “2024 Budget”). The theme of the 2024 Budget is “fairness for every generation” with […]

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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.