ArticleConstructive Construction – Serious Legal ChangesSweeping reforms to the Construction Lien Act received Royal Assent in December 2017. CanadaReal Estate and ConstructionGardiner Roberts LLP
ArticleCanadian Update On Cross-Border Tax PlanningOver the last two years, as tax rates in jurisdictions like the United States have fallen, Canada's personal and corporate tax rates continue to be calcified at the high end, internationally. CanadaTaxGardiner Roberts LLP
ArticleCOVID‐19 And Its Impact On Tax And EstatesEffect of Covid 19 travel restrictions on common law test and 183‐day deeming rule...CanadaCoronavirus (COVID-19)Gardiner Roberts LLP
ArticleFederal Budget 2024 – Proposed Changes To Capital Gains RulesThe 2024 Federal Budget1 ("Budget 2024") released on April 16, 2024, proposes to increase the capital gains inclusion rate ("CGIR") from one-half to two-thirds and to effect a one-time...CanadaTaxGardiner Roberts LLP
ArticleGenerative AI Not Immune From Potential Legal ActionAs the use of generative AI and LLMs continues to grow without much government intervention or regulation worldwide, the practice of law continues to adapt to the use of this technology.United StatesTechnologyGardiner Roberts LLP
ArticleFederal Court Of Appeal Permits A Novel Climate Change Action Against The Government Of Canada To Proceed (La Rose V. Canada)In La Rose v. Canada, 2023 FCA 241 (CanLII), the Federal Court of Appeal reversed two decisions of the Federal Court that had struck out climate change claims against the Government of Canada.CanadaEnvironmentGardiner Roberts LLP
ArticleSocial Clubs With Share Capital And The ONCAThere are 148 share capital social clubs currently in existence in the province of Ontario.CanadaCorporate/Commercial LawGardiner Roberts LLP
ArticleMandatory Survey For Manufacturers, Importers And Users Of PFASOn July 27, 2024, both the Minister for Environment and Climate Change and the Minister for Health of Canada issued a joint notice mandating that companies report information...CanadaEnvironmentGardiner Roberts LLP
ArticleBring Me Your Disputes And I Will Set You FreeBring Me Your Disputes And I Will Set You FreeCanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleConspiracy Claim Against Lawyers DismissedConspiracy is a complicated tort. In order to succeed in such a claim, a plaintiff is required to establish various elements. Where those elements do not exist, a defendant can ...CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleLifetime Capital Gains Exemption, And Converting Income Into Capital GainsLifetime Capital Gains Exemption, And Converting Income Into Capital Gains CanadaTaxGardiner Roberts LLP
ArticleAsset Acquisitions In Ontario: Buying Liability In BulkOntario’s Bulk Sales Act poses a challenge to investors who want to acquire an Ontario business.CanadaStrategyGardiner Roberts LLP
ArticleFailure To Respond To Foreign Litigation Can Be RiskyIn the complex world of international business, many companies and investors often venture outside of their countries of residence or domicile with the hope of developing new and successful business projects...CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleCorruption Of Foreign Public Officials Act: OverviewThe Corruption of Foreign Public Officials Act, S.C. 1998, c. 34 (CFPOA) has been in force since 1999. In June of 2011, the CFPOA streaked across the radar screens of compliance officers....CanadaCriminal LawGardiner Roberts LLP
ArticleThe Frailties Of Online Legal Research: The Words "and" And "or"I have been a legal research lawyer for almost 30 years.CanadaLaw Department PerformanceGardiner Roberts LLP
ArticleEnvironmental Injunctions Need Not Pass The Flagrant Breach ThresholdIn Lake Simcoe Region Conservation Authority v. Eng, the applicant Conservation Authority obtained an interim injunction against the owner of a property in an area of provincially designated wetland in Uxbridge, Ontario.CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleListed Personal Property Tax RulesPUP of a taxpayer is broadly defined to include property owned by the taxpayer and used primarily for the personal use and enjoyment of the taxpayer...CanadaTaxGardiner Roberts LLP
ArticleCN Failure To Meet Service Obligations Under The Canada Transportation Act Results In Multimillion Damages For Lost Profits And Vessel DemurrageIn the recent decision of the Federal Court of Canada in Louis Dreyfus Company Canada ULC v. Canadian National Railway Company, 2025 FC 1868, the court was asked to determine the damages resulting from CN's breach...CanadaTransportGardiner Roberts LLP
ArticleAction Stayed As A Result Of Plaintiff's Failure To Disclose SettlementLitigation often involves claims by a plaintiff against multiple parties. Defendants in such actions may or may not crossclaim against each other but they are presumed to be adverse...CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP