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By Irwin Greenblatt, Jennifer A. Humphrey
On April 8, 2019, the federal government introduced Bill C-97 in order to implement its spring budget
By Avi Sugar, Michael Coleman
Including certain representations and warranties in commercial real estate agreements of purchase and sale is commonplace
By Ross Francis, Liza Quail, Peter Hill
Bill C-86 Budget Implementation Act, 2018, No. 2 is amending the Canada Business Corporations Act ("CBCA") to require private federal corporations to maintain a register
By Jennifer A. Humphrey
The Ontario Securities Commission (the "OSC") recently published Staff Notice 11-784 - Burden Reduction (the "Staff Notice") ...
By Stanley Berger
A decision delivered on March 4, 2019 by the Québec Court of Appeal in 9147-0732 Québec Inc. v. Director of Criminal and Penal Prosecutions (2019) QCCA373 (CANLII) ...
By Maurice V. Fleming, Harriette E. Codrington, Bonnie Fish
In the much anticipated decision, Orphan Well Association et al. v. Grant Thornton Limited et al.1, (Redwater), the Supreme Court of Canada (SCC)
By Mary Wahbi, Kathryn Balter
The recent woes of the estates bar in connection with multiple Wills has been resolved positively by the Divisional Court's decision in the Re Milne appeal decision issued on January 24, 2019
By Stanley Berger
The decision of the Supreme Court of Canada on January 31, 2019 in Orphan Well Association v Grant Thornton Ltd. 2019 SCC 5 could make it much tougher for the oil and gas
By Marc Weisman
Starting on January 1, 2019, Canadian controlled private corporations earning investment income will be subject to a new set of complex tax rules relating to their refundable dividend tax on hand ("RDTOH") balance.
By Jennifer A. Humphrey, Rick Moscone
On December 20, 2018 Health Canada launched a 60-day public consultation on draft regulations to amend Schedule 4 (the "Schedule") to the Cannabis Act (the "Act") ...
By Don Bourgeois, Rick Moscone
The Rules are designed to ensure that the 25 stores open on April 1, 2019.
By Kathryn Balter
The government has not proposed any legislation at this time, so the details of any reform remain vague.
By Marc Weisman
In CRA Technical Interpretation 2016-0647621E5, June 3, 2016, "Part IV Income Tax - Dividend Paid to a Corporate Trust Beneficiary", the CRA held that Part IV tax would apply on an allocation of dividends...
By Don Bourgeois, Rick Moscone
The Government of Ontario announced an interim change in direction for the private retail sale of cannabis ...
By Denis Chamberland
If wrongdoing is found by the RCMP under the CFPOA, criminal charges are typically laid against the offender.
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