ArticleInterim Injunctions In First Nations CasesFirst Nations can be anxious to enforce their constitutional right to comprehensive and transparent consultation with provincial and federal regulators.CanadaGovernment, Public SectorFogler, Rubinoff LLP
ArticleExtension Of The Canada Emergency Rent Subsidy And Related MoratoriumThe Canada Emergency Commercial Rent Assistance ("CECRA") program expired on January 31, 2021, and the moratorium on eviction and distress rights of landlords against commercial tenants under the program along with it.CanadaReal Estate and ConstructionFogler, Rubinoff LLP
ArticleChanges To The Capital Gains Inclusion Rate And To Alternative Minimum Tax ("Amt"): Potential Issues And Things To ConsiderEffective for capital gains realized after June 24, 2024, proposals contained in federal Budget 2024 will (if enacted) increase the capital gains inclusion rate for corporations and trusts...CanadaTaxFogler, Rubinoff LLP
ArticleWorking From Home In The Time Of COVID-19 A special rule allows only commissioned salespeople to claim realty taxes and insurance on the home. CanadaTaxFogler, Rubinoff LLP
ArticleChanges To The TSX Company Manual On Website Disclosure Rules And Equity Compensation Plans Come Into ForceThe webpage containing the foregoing documents should be easily identifiable and accessible from the listed issuer's home page or investor relations page.CanadaCorporate/Commercial LawFogler, Rubinoff LLP
ArticleWhat Ontario Employers Need To Know From A Pay Equality Perspective Layered upon the same are the legislated additions to the Ministry of Labour's powers under Bill 148 and Bill 203.CanadaEmployment and HRFogler, Rubinoff LLP
ArticleCanada Revenue Agency Notices For The Underused Housing TaxAs the 2023 tax season approaches, property owners of residential properties should review their new tax filing and tax payment obligations (if any) as per the Underused Housing Tax Act, 2022...CanadaTaxFogler, Rubinoff LLP
ArticleIntergenerational Transfers Of Family Businesses After Bill C-208The passage of Bill C-208, effective June 29, 2021, has generated increased attention to the issues and planning opportunities surrounding the sale of family owned businesses...CanadaTaxFogler, Rubinoff LLP
ArticleUpdated - Cannabis Standards Clarify Inducement Rules In Ontario: What You Need To KnowFollowing industry-wide consultations, the Alcohol and Gaming Commission of Ontario ("AGCO") recently announced updates to the Registrar's Standards for Cannabis Retail Stores (the "Standards")...CanadaCannabis & HempFogler, Rubinoff LLP
ArticleWebinar: Understanding Canada's Emergency Wage SubsidyParliament has adopted a $73-billion wage-subsidy bill to help Canadian businesses through the COVID-19 pandemic.CanadaCoronavirus (COVID-19)Fogler, Rubinoff LLP
ArticleCSA Adopts Optional Semi-Annual Financial Reporting Pilot For Certain Venture IssuersOn March 19, 2026, the Canadian Securities Administrators announced the adoption of a pilot project (the “SAR Pilot“) to allow eligible venture issuers to voluntarily adopt semi-annual financial reporting instead of quarterly reporting. CanadaCorporate/Commercial LawFogler, Rubinoff LLP
ArticleNew Trust Reporting Obligations – What Trustees And Advisors Need To KnowFor tax years ending on or after December 31, 2021, new reporting rules established by the Canada Revenue Agency (the "CRA") will require heightened disclosure and transparency for trusts.CanadaCorporate/Commercial LawFogler, Rubinoff LLP
ArticleU.S. Federal Court Ruling Casts Uncertainty On New Corporate Transparency ActThe U.S. Corporate Transparency Act (CTA) has been ruled unconstitutional just two months after it took effect.CanadaCorporate/Commercial LawFogler, Rubinoff LLP
ArticleVirtual Witnessing Of Wills And Powers Of Attorney Now Temporarily Permitted In OntarioOn April 7, 2020 The Lieutenant Governor in Council made an order under s. 7.0.2(4) of the Emergency Management and Civil Protection Act, ...CanadaFamily and MatrimonialFogler, Rubinoff LLP
ArticleNew Guidelines For Maintaining Health Privacy In Virtual CareAs virtual visits become an accepted method of providing health care, it is important to ensure that health privacy laws are observed. CanadaPrivacyFogler, Rubinoff LLP
ArticleCanada Emergency Rent Subsidy Holiday UpdateAs enacted on November 19, 2020 by Bill C-9 (An Act to Amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy)), the Canada Emergency Rent Subsidy ("CERS")...CanadaReal Estate and ConstructionFogler, Rubinoff LLP
ArticleDefining Terms And The Important Distinction Between Rules And PoliciesIn Boodram v Peel Standard Condominium Corporation No. 84311, the Condominium Authority Tribunal (the "CAT") reviewed the Corporation's ability to make a determination as to whether someone is a visitor or resident.CanadaReal Estate and ConstructionFogler, Rubinoff LLP
ArticleTrials And Tribulations Of A CATSummer came late to Toronto this year, and with it, came an inundation of Condominium Authority Tribunal ("CAT" or the "Tribunal") matters.CanadaReal Estate and ConstructionFogler, Rubinoff LLP
ArticleWhen Tenants Go Broke: A Landlord's Guide To Surviving The Insolvency ApocalypseWith high interest rates and extensive market shifts, insolvency and bankruptcy are concepts on the minds of many, including commercial landlords. CanadaReal Estate and ConstructionFogler, Rubinoff LLP
ArticlePausing AI DevelopmentLast March over 1,800 experts in the field of artificial intelligence (AI) signed an open letter calling for a six-month pause to AI development. This was prompted by the release of Chat GPT-4...CanadaTechnologyFogler, Rubinoff LLP