Ian Pickard takes role as President of CAPSLE

A Will is a key ingredient of any estate plan - and one of the most important documents a person ever signs. It allows a person to control how…

We updated this publication on March 29, 2023. Beginning April 30, 2023, both Canadian and non-Canadian trustees, partners of a partnership,…

On December 17, 2021, New Brunswick’s Local Governance Reform Act (Bill 82) amending the N.B. Local Governance Act (and other related acts and…

Estate planning is a customized process; the goal is to create a plan that’s best for a person’s unique situation. And while all estate…

An ever increasing number of people originally from China now reside in Canada. It is more important than ever to recognize and understand the…

The current state of closed Canadian borders and stringent travel restrictions in efforts to contain the COVID-19 pandemic is likely to be the…

All trusts that continue to be in effect past December 31, 2020, will be subject to new reporting requirements and harsh non-compliance…

For business owners, estate planning is directed at protecting the business’s legacy as well as the financial security of both family members…

Estate planning is directed at protecting your assets and your loved ones from creditors and unnecessary income tax or probate fees, and your…

This publication has been updated as at January 12, 2022. Canadian provinces are looking to immigration as a solution to labour market…

We updated this publication on February 17, 2023. As of June 13, 2019, private companies incorporated under the Canada Business Corporations…

On January 25, 2019, the Supreme Court of Canada considered, for the first time, “Henson trusts” and the nature of a disabled…

As of January 2019, incorporating a limited company in N.S. will be more economical. On September 7, 2018, the N.S. government announced it’s…

The Crown’s duty to consult Indigenous Peoples has evolved considerably since the Supreme Court of Canada’s first detailed articulation of…

Businesspeople (and their legal counsel) are on the road more than ever before: according to Statistics Canada, while Canada-U.S. traffic is…

This publication has been updated as at July 8, 2022. Changes to the Canada Business Corporations Act (CBCA) over the past several years have…

The N.S. Court of Appeal has reached two decisions ending one employee’s quest for coverage of the costs of his medical marijuana – at least…

This publication has been updated as at January 12, 2023. There’s no shortage of media coverage about a doctor shortage in Canada and the…

Equity compensation plans are a valuable and versatile tool for many corporations, from early-stage startups to established blue-chips.…

Whether a provincial court will grant police a “production order” under the Criminal Code of Canada requiring a non-Canadian company to…

Parents often threaten their children that if their behaviour did not improve they will get a lump of coal in their Christmas stockings. On…

Blockchain technology has already been a transformative force in a number of sectors. Its most prominent use to date has been as the…

October 2, 2017 marked the end of the consultation period relating to the taxation of private corporation proposals the Department of Finance…

On October 19, 2017, the Toronto Stock Exchange (TSX) announced it had adopted amendments to its Company Manual. Originally proposed in Spring…

Canada’s most important trading relationship is – in all likelihood – about to change: the current U.S. administration has put the future…

Recently, the Federal Court of Appeal confirmed that a tax debtor’s bankruptcy does not extinguish the federal Crown’s priority to proceeds…

In the not-so-distant past, Canadian enforcement of its anti-corruption and anti-bribery legal regime has been relatively laid-back. But the…

On July 18, 2017, Canada’s Minister of Finance released proposed changes to the Income Tax Act (Canada) that, if implemented, will mark one of…

All stakeholders in any major project development already know that adequate consultation before - rather than after - a project is approved is…

On July 12, 2017, the Federal Court of Canada made it clear that there are but two ways to avoid a tariff set by the Copyright Board of Canada…

A corporation does not always sail in calm or safe waters. Cash shortages, unattainable or unmet goals, Board disagreements over the best course…

The legal landscape of cannabis (a.k.a. marihuana, weed, pot …) is changing, both reflecting - and contributing to - more relaxed attitudes…

On June 23, 2017, the Supreme Court of Canada decided that in a contest between the choice of forum clause in Facebook’s online terms of use…

On May 19, 2017, the Supreme Court of Canada agreed to hear the appeal of the Federal Court of Appeal’s 2016 decision in Canada v Mikisew Cree…

In three years (lightning speed in the law), medically assisted dying went from being illegal to being legal. A great deal has changed, a great…

On April 13, 2017, Canada’s federal government introduced legislation that, if passed into law, will legalize recreational cannabis in Canada.…

Recreational cannabis isn’t legal yet - but much of the associated stigma is already gone, usage is up and employers are feeling the workplace…

NOTE: Consultants who were already lobbying and in-house lobbyists already employed by an organization when the new Act took effect were…

On March 9, 2017, the N.S. Court of Appeal stopped building inspection claims in their tracks when it decided that a defence based section…

Doing business with the public sector creates an often overlooked – but very real – risk that the confidential information a business…

Connections between Canadians and the U.S. have never been as numerous or transparent as they are now: many Canadians own U.S. property, have…

Effective January 1, 2017, the kinds of trusts that can claim the Principal Residence Exemption (PRE) will be limited. Now, the PRE allows…

On December 9, 2016, the Supreme Court of Canada clarified when a court can rectify a transaction that has had unintended tax consequences for…

It’s been a long time coming, but Newfoundland and Labrador is finally getting new public procurement legislation. On November 29, 2016, Bill…

On November 25, 2016, the Supreme Court of Canada decided privilege wins again - twice. In two separate decisions - Lizotte v. Aviva Insurance…

Canada’s most important trading relationship might undergo some change with the results of the 2016 U.S. election. Facilitating cross-border…

On September 9, 2016, the Supreme Court of Canada decided in Musqueam Indian Band v. Musqueam Indian Band (Board of Review) that an Indian band…

The standards expected of market participants are steadily increasing in response to demand to address white collar crime – including…

The Ontario Court of Appeal has re-ignited the discussion about when a municipality will be held liable for its shoddy bylaw enforcement…

As of June 25, 2016, provincially regulated workers and employers in Nova Scotia, Quebec, BC and Saskatchewan can participate in Pooled…

In its June 16, 2016 decision in Rogers Communications Inc. v. Châteauguay (City), the Supreme Court of Canada decided a municipality’s…

On June 3, 2016, the Supreme Court of Canada, in two related decisions, strengthened the legal protection of solicitor-client privilege in…

On June 30, 2016, amendments to National Instrument 45-106 Prospectus Exemptions and related changes to Companion Policy 45-106 Prospectus…

You’re on a tight timeline to issue a press release. You finish your draft and ‘cut & paste’ your standard “forward-looking…

It’s now certain: in Newfoundland & Labrador, liens can’t be placed on Crown land or holdbacks with the possible exemption allowing for…

On May 6, 2016, the Supreme Court of Canada generally affirmed the common law rule that positive covenants do not run with the land. More…

On April 14, 2016, Canada’s federal Justice Minister proposed legislation setting out the conditions that a person wishing to undergo…

When a business responds to a public sector Request for Proposal or Expression of Interest (both of which we’ll refer to as an RFP for these…

Incorporation offers legal advantages to sole proprietors of small businesses, including certain tax advantages. However, when a corporation…

Access to sufficient capital to fund operations, research and development, and other costs is a key challenge for start-ups and for some small…

Note: On June 9, 2016, the Supreme Court of Canada dismissed the National Alliance’s application for leave to appeal the New Brunswick Court…

On April 15, 2015 the Supreme Court of Canada decided the City of Saguenay’s recitation of a religious - though non-denominational – prayer…

NOTE: On April 14, 2016, the federal government proposed legislation setting out the conditions that a person wishing to undergo…

On January 30, 2015 the Supreme Court of Canada decided that the Canadian Charter of Rights and Freedom’s protection for freedom of…

This publication has been updated as at August 25, 2022. Many believe that only public companies or large, established companies with many…

The Canadian federal government has been concerned for some time about “treaty shopping” by non-residents – the practice of non-residents…

On November 19, 2012, the Supreme Court of Canada (SCC) unanimously ruled a B.C. public school system’s failure to provide adequate and…