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On March 28, 2024, the Canada Revenue Agency (CRA) has announced that bare trusts are exempt from having to file a T3 Income Tax and Information Return...

The Ontario Superior Court has ruled that employers may unilaterally reduce retiree benefits after retirement if there is clear and unambiguous language demonstrating that the employer has reserved the right to do so in its communications with employees.

As we live through the effects and realities of COVID-19, it's important to remember this is actually a good time to think about and implement your estate planning if you have not already done so.

Applicants for Canadian permanent residency with significant previous travel to the United States of America receive some respite from the Department of Justice.

In the race to become a global leader in green energy, the province of Ontario has announced the third round of new contract offers under the Ontario Power Authority’s Feed-In Tariff Program.

As we continue to live through tenuous times and social distancing, completing estate planning can be a challenge. In Ontario, the Succession Law Reform Act (SLRA) mandates that a Will be signed by the will-maker...

Expanded Liability For Directors Of Bankrupt Corporations.

CETA goes beyond a classic trade liberalization agreement and covers services, intellectual property, government procurement and the movement of people.

The well-known principal residence exemption rules permit a taxpayer to shelter the sale of property that is an individual's residence.

Applicants for Canadian permanent residency with significant previous travel to the United States of America receive some respite from the Department of Justice.

Back in February 2015, Citizenship and Immigration Canada (CIC) announced an incoming Electronic Travel Authorization (eTA) program that mirrors the existing US Electronic System for Travel Authorization (ESTA).

The Comprehensive Economic and Trade Agreement (CETA) between Canada and the EU is an ambitious and important agreement.

A pending infrastructure project is coming soon and your property rights may be affected. Infrastructure development is critical to the growth of communities.

Many employers have found themselves scrambling to develop long-term plans to retain current employees or hire new ones.

A discussion on why for franchisors should carefully screen franchisee candidates in as many ways as are possible (and legally permissible) in order to determine how viable a prospect is for long-term achievement within the system.

This column normally features a case that is interesting because of its quirkiness, which can include unusual facts, or a novel legal issue.

When faced with the prospect of expanding a franchise into a new territory, many franchisors employ the model of master franchising.