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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...

Becoming a franchisee is generally viewed as a safe port of entry into business ownership where entrepreneurs can experience success by joining an established brand.

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...

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

On March 31, 2012, Citizenship & Immigration Canada ("CIC") issued a news release regarding the further consideration of applications received under the Federal Skilled Worker immigration program ("FSW Program").

Expanded Liability For Directors Of Bankrupt Corporations.

In response to the COVID-19 pandemic and subsequent to its announcement made on March 17, the Canadian Intellectual Property Office (CIPO) announced on March 27, 2020, and then again on April 27, 2020....

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

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

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

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

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.

The disclosure document is the centrepiece of franchise law in Canada.