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  • Article

    How Finance's Private Corporation Tax Proposals Will Affect Gifts To Charity

    This summer the Department of Finance ("Finance") released a consultation paper on tax planning using private corporations.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Investments In Charitable Sector

    While the Budget contains relatively few tax measures specific to the charitable or non-profit sector, it does announce several initiatives and investments that will be of interest to certain organizations within the sector...
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
Article

Is It Time To Amend The By-Laws Of Ontario Not-For-Profit Corporations?

Many Ontario non-share corporations have been waiting on the Not-for-Profit Corporations Act ("ONCA") to come into force before updating their corporate documents.
CanadaCorporate/Commercial Law
Miller Thomson
Miller Thomson
  • Article

    Lesson To Directors: You Can Be Held Personally Liable For Oppressive Conduct

    While Supreme Court of Canada judgments dealing with commercial law are scarce, in Wilson v. Alharayeri, Canada's highest Court unanimously held that directors, as opposed to the corporation...
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Navigating Transportation Mergers And Acquisitions

    The global supply chain crisis of 2021 and 2022 highlighted the strategic importance of the transport and logistics industry.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    New OECD Recommendations May Affect Not-For-Profit Organizations

    Over the past few years, the issue of "tax avoidance" has dominated agendas at both Canadian and international tax conferences.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    New Tools For Greater Public Access To Information About Charities

    Nicole K. D'Aoust, Toronto In June 2016, the Canada Revenue Agency ("CRA") introduced two new web forms that give the public much greater access to information about Canadian charities by allowing individuals to make online requests for documents and information from CRA.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    On The Hook Despite Breach Of Contract

    Last quarter, my colleague Rohit Kumar wrote in this column about the landmark decision made by the Supreme Court of Canada in Bhasin v. Hrynew.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Proclamation Of ONCA Postponed

    The ONCA was passed in 2010 and has been subject to amendments and a number of projected implementation dates since it was first passed.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Prospectus Exemption Proposed For Retail Investors Who Have Received Investment Advice

    Securities sold under the Proposed Exemption would be subject to a four-month hold period and issuers will be required to file a report of exempt distribution within ten days of each distribution.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Quebec Court Of Appeal Confirms That The Canada-U.S. Tax Convention Not Applicable To Quebec Residents

    Article XXI(7) of the Treaty provides that where a Canadian donor makes a donation to a U.S. charity, the donor is entitled to claim a donation tax credit or deduction ...
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Recommandations Du Rapport Du Comité Permanent Des Finances De La Chambre Des Communes

    Les recommandations contenues dans le rapport du Comité permanent des finances de la Chambre des communes publié en février 2013 proposaient une suite d’options pour encourager les dons de bienfaisance au Canada ainsi que des recommandations afin de réduire le fardeau administratif des organismes de bienfaisance et accroître la sensibilisation du public.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Reminder To File Your Federal Annual Return Filings

    A lot has happened in the past year and it is easy to forget about maintaining corporate records.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Social Finance, Enterprise And Innovation

    A young woman is talking about her new innovative idea and setting up a social enterprise. She goes on to say she has a charitable foundation that wants to invest!
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Speech By Director General Of The Charities Directorate Is Published Online

    Cathy Hawara gave a speech that covered several important topics relating to the Directorate’s constitutional role, institutional structure and approach.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    What's Driving M&A For The Automotive Industry: A Q&A

    What has M&A activity for your clients in the automotive industry looked like over the past couple of years?
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    What's Happening?

    Our Social Impact group will be presenting complimentary seminars in Saskatoon on November 6 and Regina on November 7 ...
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    2019 Federal Budget: Impact On Pensions And Benefits

    On March 19, 2019, the Canadian government released its 2019 Federal Budget: Investing in the Middle Class (the "2019 Budget").
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Article

    Airtight Drug And Alcohol Policies Can Protect Employers In Safety-Sensitive Work Environments From Possible Discrimination Claims

    A recent decision from the Supreme Court of Canada has ended a lengthy saga and is good news for employers wishing to enforce drug- and alcohol-related policies in safety-sensitive work environments.
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Article

    Alberta Dropping COVID-19 Restrictions – Considerations For Employers

    The Government of Alberta recently announced a staged plan to loosen public health restrictions that were implemented in an effort to curb the spread of COVID-19.
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Showing 621–640 of 4479 results

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