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  • Article

    Interim Injunctions In First Nations Cases

    First Nations can be anxious to enforce their constitutional right to comprehensive and transparent consultation with provincial and federal regulators.
    CanadaGovernment, Public Sector
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Extension Of The Canada Emergency Rent Subsidy And Related Moratorium

    The 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 Construction
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Changes To The Capital Gains Inclusion Rate And To Alternative Minimum Tax ("Amt"): Potential Issues And Things To Consider

    Effective 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...
    CanadaTax
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Working From Home In The Time Of COVID-19

    A special rule allows only commissioned salespeople to claim realty taxes and insurance on the home.
    CanadaTax
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Changes To The TSX Company Manual On Website Disclosure Rules And Equity Compensation Plans Come Into Force

    The webpage containing the foregoing documents should be easily identifiable and accessible from the listed issuer's home page or investor relations page.
    CanadaCorporate/Commercial Law
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    What 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 HR
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Canada Revenue Agency Notices For The Underused Housing Tax

    As 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...
    CanadaTax
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Intergenerational Transfers Of Family Businesses After Bill C-208

    The 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...
    CanadaTax
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Updated - Cannabis Standards Clarify Inducement Rules In Ontario: What You Need To Know

    Following 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 & Hemp
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Webinar: Understanding Canada's Emergency Wage Subsidy

    Parliament has adopted a $73-billion wage-subsidy bill to help Canadian businesses through the COVID-19 pandemic.
    CanadaCoronavirus (COVID-19)
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    CSA Adopts Optional Semi-Annual Financial Reporting Pilot For Certain Venture Issuers

    On 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 Law
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    New Trust Reporting Obligations – What Trustees And Advisors Need To Know

    For 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 Law
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    U.S. Federal Court Ruling Casts Uncertainty On New Corporate Transparency Act

    The U.S. Corporate Transparency Act (CTA) has been ruled unconstitutional just two months after it took effect.
    CanadaCorporate/Commercial Law
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Virtual Witnessing Of Wills And Powers Of Attorney Now Temporarily Permitted In Ontario

    On 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 Matrimonial
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    New Guidelines For Maintaining Health Privacy In Virtual Care

    As virtual visits become an accepted method of providing health care, it is important to ensure that health privacy laws are observed.
    CanadaPrivacy
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Canada Emergency Rent Subsidy Holiday Update

    As 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 Construction
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Defining Terms And The Important Distinction Between Rules And Policies

    In 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 Construction
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Trials And Tribulations Of A CAT

    Summer came late to Toronto this year, and with it, came an inundation of Condominium Authority Tribunal ("CAT" or the "Tribunal") matters.
    CanadaReal Estate and Construction
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    When Tenants Go Broke: A Landlord's Guide To Surviving The Insolvency Apocalypse

    With high interest rates and extensive market shifts, insolvency and bankruptcy are concepts on the minds of many, including commercial landlords.
    CanadaReal Estate and Construction
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Pausing AI Development

    Last 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...
    CanadaTechnology
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP

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