Perspectives juridiques

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Standard of care: What not-for-profits should consider when selecting directors and officers

Impact Social

Expertise and skill should be key considerations for not-for-profit corporations (NFPs) when selecting their directors and officers. Directors and officers of a not-for-profit corporation are under a fiduciary obligation to the NFP in the same manner as directors and officers […]

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Considerations for Canadian charities and non-profits in light of the U.S. election

Impact Social

I recently travelled to Orlando, Florida for the Spring Meeting of the American Bar Association’s Business Law Section.  The meeting involved two days of discussions with other members of the Non-Profit Organizations Sub-Committee.  One of the topics on the minds […]

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2024 Federal Budget: Highlights for the Charitable and NPO sector

Impact Social

On April 16, 2024, the Honourable Chrystia Freeland tabled a new federal budget, which sets out the federal government’s revamped spending priorities and tax plans (the “2024 Budget”). The theme of the 2024 Budget is “fairness for every generation” with […]

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2024 Canada Federal Budget – Government Focus on Personal Tax Measures

Analyse du budget fédéral

On April 16, 2024 (“Budget Day”), the Deputy Prime Minister and Minister of Finance, Chrystia Freeland, introduced Canada’s 2024 federal budget (the “2024 Federal Budget”). Leading up to Budget Day, it was widely predicted that the 2024 Federal Budget would […]

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L’intervention forcée et l’appel en garantie : analyse récente de la cour supérieure du Québec

Communiqué sur le litige commercial

Le Code de procédure civile c-25.01  (C.p.c.) du Québec met notamment à la disposition des justiciables deux mécanismes procéduraux afin de faire intervenir un tiers à l’instance, soit (1) l’appel en garantie qui permet d’être indemnisé d’une condamnation éventuelle et […]

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Redevelopment considerations for faith groups

Rapport - Droit immobilier

Many faith groups in Canada are faced with a similar issue: dwindling congregations and financial resources coupled with aging real estate assets which are often subject to designation under the Ontario Heritage Act. Those tasked with the stewardship of places […]

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Moving manufacturing and processing (taxable income) to Yukon: This math is mathing!

Bulletin fiscal

I love math. I appreciate the coexistence of precision and ambiguity within math. I enjoy the patterns and randomness that present simultaneously within math. I smirk looking back at the quirky symbols and the superscripts and subscripts I once used […]

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Taxpayer relief in Maverick Oilfield Services Ltd.

Bulletin fiscal

Despite their best efforts, taxpayers may sometimes fail to comply with their obligations under the Income Tax Act (Canada) (the “ITA”) and incur interest and penalties as a result. In such circumstances, subsection 220(3.1) of the ITA provides the Canada […]

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Alberta Human Rights Tribunal cracks down on workplace discrimination with highest general damages award to date

Communiqué droit du travail et de l'emploi

A recent decision by the Alberta Human Rights Tribunal (the “Tribunal”) has sent a clear message that it will not take sexual harassment in the workplace lightly. In Oliva, Pascoe, and Strong v Gursoy, 2024 AHRC 45, three complainants (the […]

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CARM, and the “Big Bang”

Bulletin du groupe Commerce mondial et douanes

The new CBSA Assessment and Revenue Management (“CARM”) is scheduled to launch on May 13, 2024. The implementation approach of the Canada Border Services Agency (“CBSA”) is being  described as a “big bang,” this is because CBSA plans to introduce […]

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