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After a long wait, the Canadian government finally released their budget on April 19, 2021. For the two years leading up to it, the biggest question was whether the Liberals would introduce...

The common law remedy of distress has become an increasingly difficult remedy for landlords to exercise in response to a tenant default.

This paper will focus on the rules in the Income Tax Act (Canada) relating to taxable preferred shares ("TPS") and short-term preferred shares ("STPS") as they might apply in the private corporation context.

If you are uneasy about the legalization of cannabis, you are not alone. A Globe and Mail article on March 4, 2018, cited a Human Resources Professional Association survey that found that 71% ...

Recently, I published a short note on LinkedIn1 with a list of some recessionary planning tools and strategies that advisors may wish to consider using to assist their clients in these difficult times.

This afternoon, the Alcohol and Gaming Commission of Ontario ("AGCO") released its rules for its Cannabis Retail Store Licensing Expression of Interest Lottery (the "Lottery").

While commercial leases will vary from agreement to agreement, all leases will contain provisions that aim to protect the rights of the landlord and the tenant.

Back-to-school shopping is a time-honoured tradition, and the bill for pencils, notebooks and a new outfit for the classroom usually seemed manageable.

Since the 1970s, a series of three Supreme Court of Canada cases – commonly referred to as the "Trilogy" – has established a common law principle to assist landlords and tenants in allocating risk in the absence of express provisions.

While commercial leases will vary from agreement to agreement, all leases will contain provisions that aim to protect the rights of the landlord and the tenant.

Recently, I published a short note on LinkedIn with a list of some recessionary planning tools and strategies that advisors may wish to consider using to assist their clients in these difficult times.

While commercial leases will vary from agreement to agreement, all leases will contain provisions that aim to protect the rights of the landlord and the tenant.

It's been over a year since the first set of amendments to Ontario's Construction Lien Act (renamed Construction Act) were proclaimed.

Let's face it: post-mortem planning for clients with material interests in PCs is ridiculously complex! There are so many options that tax professionals, advisors, and executors must take into...

It would seem, based on the recent decision of the Ontario Court of Appeal in Bank of Nova Scotia v. Diemer that the honeymoon experienced by insolvency lawyers over the past decade with respect to the manner in which their fees can be charged, is over.

As a result of the ongoing COVID-19 outbreak, the Government of Ontario passed Bill 190, the "COVID-19 Response and Reforms to Modernize Ontario Act, 2020" on May 12, 2020, with...

Difficulties arise for corporations which lack a formal process governing the calling and conduct of corporate meetings.