The federal government recently promised the creation of the Canada Emergency Commercial Rent Assistance program ("CECRA") to help small businesses with commercial rent payments for the months of April...

A trust is exempt from Canadian income tax if neither contributor nor beneficiary were resident in Canada for more than five years.

Canada's thin-capitalization rule has changed.

You provide a prospective franchisee with your standard Franchise Disclosure Document - a location has not yet been determined, but you plan to enter into a lease for a location sometime...

In Keenan v Canac Kitchens Ltd., the Ontario Court of Appeal awarded damages in lieu of 26 months' notice to two dependent contractors.

Part I reviewed the recent legislative changes and broadly how they will apply to employers in Canada. This Part II provides suggestions for what employers should do to ensure compliance...

The SCC has clearly determined that sections 240 to 246 of the Canada Labour Code displaces the ability of an employer to fire a federally regulated employee without just cause.

Various landowners residing in Clearview Township, County of Simcoe, brought an action against WPD Canada Corporation and Beattie Brothers Farms Limited in order to prevent the construction and operation of an 18.4 MW industrial wind farm.

Under the current Express Entry system, foreign nationals must submit their electronic application for permanent residence (e-APR) within 60 days of receiving an invitation to apply (ITA).

After months of anticipation, the International Experience Canada program opened to Irish nationals without Canadian job offers on March 13, 2014.

Upon the termination of an employee, the employee’s entitlement to discretionary bonus payments often becomes a contentious matter.

A discussion on the importance and aspects relating to shareholder agreements.

As many high tech companies already know, patents that protect inventions implemented using computer software have been routinely granted around the world, including in Canada.

As the world transitions to a digital format post-COVID-19, courts have introduced nuances in the legal status of text messages and emails in civil litigation. In 1475182 Ontario Inc. o/a Edges Contracting v. Ghotbi...

Canada is often the first international market a US or European company enters, and it is usually the one leadership underestimates. The language is familiar, the legal system outside Quebec is common law, and the commercial culture feels close to home. That familiarity is exactly what makes Canada expensive for companies that treat market entry as an administrative exercise rather than a legal one.

The focus of this article is "qualifying revenue". It is the amount of qualifying revenue that is used to determine whether an applicant meets the revenue reduction condition under the Canada Emergency Wage Subsidy ("CEWS").

Effective September 1, 2020, franchisors in Ontario will be able to take advantage of recently announced amendments to Ontario's law governing franchises (the Arthur Wishart Act (Franchise Disclosure), 2000) ("Ontario's Act") and its regulations.

The COVID-19 pandemic forced the justice system to adapt and to embrace and facilitate virtual proceedings for hearing matters before the courts...

Can directors and/or shareholders be personally liable for a corporate tenant's lease obligations?

The Ontario Superior Court of Justice examined whether a commercial tenant that missed a lease renewal deadline by over a month could preserve its tenancy through equitable relief from forfeiture.