On September 26, 2016 the Ontario Government released a report on Ontario's Construction Lien Act entitled "Striking the Balance: Expert Review of Ontario's Construction Lien Act."

You are contacted by a client who is owed money on a construction project and wants to commence a statutory adjudication under the Construction Act, R.S.O. 1990, c. C.30 (the "Act").

On February 16, 2016, British Columbia Finance Minister Michael de Jong tabled the British Columbia budget for 2016.

In a recent technical interpretation issued on January 27, 2015, CRA commented on the ability of a surviving spouse or common law partner to share donation credits arising from gifts made by the estate of the deceased spouse.

A non-charitable, non-profit organization is required by the Income Tax Act of Canada to be "operated for a purpose other than profit."

Effective July 1, 2021, major changes to the GST/HST regime as it relates to e-commerce and the digital economy came into effect. We previously reported on these measures when they were first announced in the...

Eligible capital property ("ECP") includes such things as customer lists, franchise rights, licenses, quotas and other intangibles.

Taxes are inevitable. In business transactions, strategic decisions are made to reduce or eliminate the amount of taxes paid.

The Canadian Centre for Cyber Security identified two prominent types of ransomware in its September 2021 awareness series: Ransomware: How to prevent and recover (ITSAP.00.099):

The Public Health Agency of Canada ("PHAC") has announced that effective October 1, 2022, the Government of Canada will remove all remaining COVID-19 entry restrictions...

On Tuesday, January 15, 2019, the UK House of Commons soundly rejected the "soft" Brexit deal negotiated with the EU over the past two years, and with just 10 weeks remaining until the March 29, 2019

An international working group has been formed to evaluate the approach of competition law agencies in Canada, the United States, the United Kingdom, and Europe relating to pharmaceutical merger reviews.

Recently, the International Trade Commission ("ITC") began a global safeguard investigation under section 201 of the Trade Act of 1974 into whether the large amounts of blueberries being imported...

In a recent Saskatchewan arbitration decision, UFCW, Loc. 1400 v P&H Milling Group, it was decided that an employer was not required to pay sick leave to employees who...

Under the Corporations Information Act (Ontario), corporations are required to file an Annual Return with the Ministry of Government and Consumer Services (the "Ministry") within...

We previously reported that, as part of the Canada Revenue Agency's modernization project, CRA had planned to assign (and in fact began assigning) new business numbers to internal divisions of registered charities.

I never thought that I would write an article on why sexual assault and harassment should not be used as a charitable fundraising technique.

The Supreme Court has denied leave to appeal from the decision of the British Columbia Court of Appeal in Neville v. National Foundation for Christian Leadership.

The 2016 Federal Budget announced the government's commitment to engage with stakeholders in an effort to clarify the political activities rules applicable to Canadian registered charities.

Earlier today, the Ministry of Government and Consumer Services ("Ministry") announced that the Ontario Not-for-Profit Corporations Act, 2010 ("ONCA") will come into force on October 19, 2021.