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Canadian M&A Perspectives Blog

Articles: 1-10 of 122

Règlements : Les conséquences fiscales que tout plaideur devrait connaître

Canada - July 10 2025 Les paiements de dommages-intérêts et les versements d’indemnités surviennent fréquemment à la suite de différends dans un contexte commercial. Le…

MEGlobal Canada ULC v. The King : Quand la compétence partagée crée un vide juridique en matière de redressement

Canada - June 24 2025 Le 26 mars 2025, la Cour canadienne de l’impôt (la « Cour de l’impôt ») a conclu qu’elle n’avait pas compétence pour entendre un appel de MEGlobal…

A Closer Look at the Proposed Changes to the Trust Reporting Rules

Canada - November 4 2024 On August 12, 2024, the Department of Finance (“Finance”) introduced draft legislation containing proposed amendments to the trust reporting rules in…

Five Bills In: What Employers Need to Know About Ontario’s Latest Working for Workers Act

Canada - October 29 2024 Ontario Bill 190, Working for Workers Five Act, 2024 (“Bill 190”) - the fifth iteration of Ontario’s Working for Workers acts - received Royal Assent…

The British Court of Appeal Clears the Air on Termination Clauses

Canada - October 21 2024 Employers in British Columbia can recline their seats a little. A recent British Columbia Court of Appeal decision found enforceable a…

Mix of Short and Long Term Rentals: Look Out for GST/HST/QST Implications

Canada - October 8 2024 When is the sale of used residential housing taxable for goods and services tax/harmonized sales tax (“GST/HST”) purposes? This issue was…

Relever les défis relatifs à l’équité, à la partialité et à la robustesse de l’IA

Canada - October 8 2024 Au cours des dernières années, l’intelligence artificielle (« IA ») a fait irruption dans la conscience publique et s’est avérée être une force…

Limits to freedom of expression of the employer in the unionization process

Canada - October 7 2024 There is no doubt that freedom of expression is a fundamental right recognized to “every person” under section 3 of the Québec Charter. While the…

Court of Appeal clarifies application of sentencing principles in OHSA prosecutions

Canada - October 4 2024 In a recent decision, the Court of Appeal for Ontario (the “Court”) addressed two sentencing principles typically considered when sentencing for…

Employers’ Duty to Accommodate Family Status when Scheduling Shifts is Not Unlimited

Canada - September 20 2024 Family status is a protected ground under the Ontario Human Rights Code[1] (the “Code”) and employers have an obligation to provide reasonable…