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  • Article

    New Trust Reporting Rules: CRA Clarifies Stance On Late Penalty Relief For Bare Trusts

    On March 12, 2024, the Canada Revenue Agency ("CRA") clarified its position on the application of late filing penalties to bare trusts.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    News Alert: Canada Revenue Agency Releases New And Updated Guidances For Charities

    Canada Revenue Agency ("CRA") has released the following new and updated guidances for registered charities...
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
Article

ONCA Fast Facts: New Amendments To The Ontario Not-For-Profit Corporations Act

On June 8, 2023 Bill 91, Less Red Tape, Stronger Economy Act, 2023 ("Bill 91") received Royal Assent. Bill 91 includes a series of amendments to the Ontario Not-for-Profit Corporations Act...
CanadaCorporate/Commercial Law
Miller Thomson
Miller Thomson
  • Article

    Ontario Court Comments On Executive Compensation

    Earlier this year, the Ontario Court of Appeal decided Unique Broadband Systems, Inc. (Re), in which it overturned the trial judge's decision to award the former CEO of Unique Broadband Systems ("Unique") severance and upheld the lower court’s decision not to award the former CEO certain additional compensation and indemnify him for his legal fees.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    OSC Finds Related Party Transaction Disclosure Too Generic And Inadequate

    The OSC recognized that although RPTs can be beneficial and are a normal feature of business, they have the potential to be unfair or abusive to the issuer or its security holders due to the inherent conflicts of interest.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Proposed Revisions To The British Columbia Society Act

    In early August of 2014, the British Columbia Ministry of Finance released a White Paper containing policy recommendations for a new Society Act.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Spring Economic Update: Ottawa Plans To “modernize The Framework For The Charitable Sector”

    The Government of Canada has announced plans to modernize the framework for the charitable sector in 2026-2027, though specific details remain limited at this stage.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Surplus Earned By Non-Profit Organization On Lottery Sales Could Impact Tax-Exempt Status: CRA Technical Interpretation

    CRA used this technical interpretation as an opportunity to confirm its already published position on whether non-profit organizations can earn profits from a business activity and still maintain their tax-exempt status.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    The Danger Of Bad Faith Complaints To CRA Charities Directorate

    On April 30, CRA Charities Directorate sent out a "What's new" email to its mailing list that included a discussion of "Reporting suspected non-compliance by registered charities".
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    The Future Of Franchising In Saskatchewan: The Franchise Disclosure Act

    On November 9, 2023, The Government of Saskatchewan introduced Bill 149, The Franchise Disclosure Act (the "Act"), which proposes a legislative regime that will govern franchised businesses in Saskatchewan...
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    The Volunteer Relationship

    Many charities and not-for-profit organizations depend on the dedication and hard work of their volunteers. Volunteer contributions can include fundraising, promotion and advocacy, governance, and service delivery.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    TSXV Passport Listing Process: A Venture Forward Initiative

    On June 14, 2023, the TSX Venture Exchange ("TSXV") published a comprehensive report setting out four key commitments as part of its Venture Forward initiative...
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    ‘Weeding’ Out Non-Compliant Disclosure: A Review Of CSA Staff Notice 51-342

    On April 1, 2014, the Marijuana for Medical Purposes Regulations, which govern the production, distribution and use of medical marijuana, were substantially effected in Canada.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Update: No Civil Fraud Says Ontario Court Of Appeal – Overturning Paulus v. Fleury

    Earlier this year, the Ontario Superior Court of Justice refused to enforce a settlement after finding that the plaintiffs' lawyer had engaged in civil fraud by misrepresenting the independence
    CanadaCriminal Law
    Miller Thomson
    Miller Thomson
  • Article

    Alberta Human Rights Commission Dismisses Complaints About Mandatory Mask Policies

    Companies in Canada have had to take unprecedented measures to respond to the COVID-19 pandemic over the past 18 months.
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Article

    Another Vaccination Policy Is Upheld In Arbitration

    Bunge Hamilton Canada ("Bunge") operates a processing facility in Hamilton. Its facility had two sites separated by a roadway; one was owned by Bunge and the other was leased...
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Article

    Are You Ready For June 1? New French Language Obligations For Québec Employers With 25 To 49 Employees

    The Charter of the French Language continues to evolve – bringing with it new obligations for Québec employers. One of the most significant upcoming deadlines introduced by Bill 96...
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Article

    BC Court Of Appeal Rules In Favour Of The Provincial Government On Regulating Class Sizes And Composition

    On April 30, 2015, the BC Court of Appeal ruled in favour of the BC provincial government in a longstanding dispute regarding BC teachers' right to bargain collective agreement terms over class sizes and composition.
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Article

    Be Careful What You Say…

    The case of Feldstein v. 364 Northern Development Corporation, 2016 BCSC 108 from earlier this year is a reminder to employers to be careful what they say to current and prospective employees.
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Article

    Benefits Update: OHIP+ And Employment Insurance Act Changes

    As discussed in an earlier post, effective January 1, 2018, the Ontario liberal government introduced OHIP+. OHIP+ is a program that covers the cost of more than 4400 drug products.
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Showing 821–840 of 4492 results

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