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Paris FR

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McLennan Ross LLP

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Article
"Changing Of The GAAR": A Background On The General Anti-Avoidance Rule, And Canada's Attempt To Expand Its Tax Power In The 2022 Budget
The Budget purports to introduce several new financial and taxation regimes, as well as enhance several existing mechanisms. One of the existing taxation mechanisms proposed to be amended is the General Anti-Avoidance Rule (the "GAAR").
CanadaTax
McLennan Ross LLP
Article
The Red Tape Reduction Trap: Cautions Against Removing Canadian Directors
Cutting red tape has been a mantra of many governments at different levels and in a number of jurisdictions. The zeal with which it is professed to be done ...
CanadaTax
McLennan Ross LLP

Generative AI: A Source For Legal Assistance?

The accessibility of the legal system and indeed, to justice itself is a long-standing issue. In a survey conducted by the Justice Department of Canada...

CanadaTechnology

McLennan Ross LLP

Increased Registration Enforcement Of The Charitable Fundraising Act (Alberta): What Do You Need To Know?

The Government of Alberta appears to have recently begun enforcing registration requirements under the Charitable Fundraising Act (Alberta) (the "CFRA") more strictly.

CanadaCorporate/Commercial Law

McLennan Ross LLP

Supreme Court Of Canada Pumps The Brakes On Human Rights Complaints By Unionized Employees

Do unionized employees with Human Rights complaints against their employer need to file a grievance under their collective agreement...

CanadaEmployment and HR

McLennan Ross LLP

Towards Automated Automobiles: Shifting Liability Exposure In The Insurance Industry

Since the 1970s, the number of injuries resulting from automobile collisions has fallen by over 30% and the number of fatalities has fallen by 40%.

CanadaInsurance

McLennan Ross LLP

Canada Revenue Agency Reporting Requirements On Employment Settlements

On June 22, 2023, changes to the reportable transaction regime of the Income Tax Act came into force. Since that time, there has been ongoing debate about how these rules might apply to employment settlement agreements.

CanadaEmployment and HR

McLennan Ross LLP

Towards "Holistic" Assessment: Directive 011 Updates And Implementing The Liability Management Framework

In accordance with the timelines provided by the Alberta Energy Regulator (AER) Bulletin 2024-16 and updates provided in a recent public information...

CanadaEnergy and Natural Resources

McLennan Ross LLP

Litigating Climate Change: An Update On A Strengthening Trend

Climate change litigation is becoming an increasingly effective tool for influencing policy outcomes and corporate behaviour.

CanadaEnvironment

McLennan Ross LLP

How To Decide If Court Of Queen's Bench Or Provincial Court Is Best For Your Claim

It has been nearly a year since the financial limit for lawsuits in the Provincial Court of Alberta (Civil Division) (the proper name for Alberta's "small claims court") increased from $25,000 to $50,000.

CanadaLitigation, Mediation & Arbitration

McLennan Ross LLP

Keeping Good Faith: The Supreme Court Of Canada Clarifies The Duty Of Honest Contractual Performance

In C.M. Callow Inc. v. Zollinger, 2020 SCC 45, the Supreme Court of Canada continued to gradually expand the duty of honesty by outlining those actions that may give rise to a breach.

CanadaCorporate/Commercial Law

McLennan Ross LLP

The New CCDC 2 – Stipulated Price Contract – The Grace Period Is Almost Over (Part I: Key Differences)

On December 14th, 2019, the Canadian Construction Documents Committee (the "CCDC") released its new CCDC 2 – 2020 Stipulated Price Contract. This replaced the earlier 2008 version of the contract.

CanadaGovernment, Public Sector

McLennan Ross LLP

Reduce Premiums Through Cost Relief

Insurance tends to be the sort of thing that is great to have when you need it, but at all other times, it's mostly an undesirable and expensive side-effect of doing business – similar, one would imagine, to how people view lawyers.

CanadaInsurance

McLennan Ross LLP

Equitable Set-Off: Claim Of Mutual Debts Owed

Construction disputes are often comprised of competing claims for delay, non-payment, deficiencies, and the like. Where one party to the dispute pleads set-off...

CanadaLitigation, Mediation & Arbitration

McLennan Ross LLP

Know Your Limitations – A Refresher On The Suspension Of Limitation Periods During COVID And Its Continuing Ramifications

Ministerial Order 27/2020 was issued on March 30, 2020 (the "Ministerial Order")

CanadaLitigation, Mediation & Arbitration

McLennan Ross LLP

Court Quashes Privacy Commissioner's Decision Regarding Doctors' Access To Patient Information

In Gowrishankar v JK, two physicians and Alberta Health Services ("AHS") (collectively referred to as the "Applicants") sought judicial review of an adjudicative order of the Office ...

McLennan Ross LLP

Search For Solutions To Cyber-Bullying Continues

Cyber-bullying grabbed headlines across Canada again this year, triggering Nova Scotia to pass a special law aimed at stamping it out in schools.

McLennan Ross LLP

The New CCDC 2 - Stipulated Price Contract Part II: Supplementary Conditions

The Canadian Construction Documents Committee (the "CCDC") recently replaced its 2008 version of the CCDC 2...

CanadaReal Estate and Construction

McLennan Ross LLP

New Restrictions And Prohibitions Affecting Single-Use Items And Plastics

The Government of Canada reports that Canadians use almost 15 billion plastic bags every year, and approximately 16 million plastic straws every day. Canada has identified plastic pollution...

CanadaEnvironment

McLennan Ross LLP

Less Popular But Equally Important: Personal Directive And Enduring Power Of Attorney

Thankfully, having a Will has become more mainstream, and most people can agree on the importance of having one prepared before their passing. However, one should consider what happens...

CanadaFood, Drugs, Healthcare, Life Sciences

McLennan Ross LLP

Showing 701–720 of 842 results

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