Jeff Blucher Appointed to Board of Governors at the Canadian Tax Foundation

How a social enterprise is legally structured can greatly influence the types of capital available to it and how the organization can operate…

Maximum penalties under the Underused Housing Tax Act (UHTA) are significant: initial penalties for a single taxation year can be as high as…

Understanding the taxation of Indigenous Peoples’ governments and structuring of their economic development initiatives is more relevant than…

Disputes between shareholders of a corporation, and shareholders and their corporation, are stressful and complicated, and often attract…

Didn’t file your taxes on time – or made a mistake in your tax filings? All might not be lost. There is the possibility of relief from the…

Updated April 16, 2024. If you’re a trustee of a trust that might no longer serve its purpose or is sitting idle, now’s the time to…

Updated February 28, 2025. On December 15, 2023,  the Affordable Housing and Groceries Act became law, giving developers of specific types…

Can a business providing both exempt supplies and taxable supplies of goods and services claim Input Tax Credits (ITCs) under the Excise Tax Act…

Owning your own business offers many opportunities. But it also carries inherent risks, including exposure to personal liability. These three…

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…

All businesses need written contracts. Determining what written contracts are essential depends on many factors, including the nature of the…

Updated July 7, 2023. Bill 24 An Act to Amend the Business Corporations Act effected significant amendments to the New Brunswick Business…

Updated January 31, 2025. Beginning December 31, 2022, certain owners of residential property in Canada are required to annually report and…

Lawyers and accountants advise clients on options for organizing their personal and business affairs in a tax-efficient way. Clients enter into…

On May 22, 2010 (affectionately known as “Bitcoin Pizza Day”), a Floridian bought two Papa John's pizzas with Bitcoin. The day is famous…

On April 1, 2022, changes to the Newfoundland and Labrador Corporations Act proposed in Bill 24 An Act to Amend the Corporations Act will take…

More and more people are using smart contracts: the global smart contracts market was valued at USD $145M in 2020; it’s projected to be valued…

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…

Updated January 16, 2025. Spurred by the COVID-19 Pandemic and bricks-and-mortar closures, businesses – from SMEs to multinationals,…

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

Updated March 7, 2025. Estate planning is directed at protecting your assets and your loved ones from creditors and unnecessary income tax or…

Updated November 21, 2024. The rapid adoption of ESG (Environment, Social and Governance) principles and the growth of mandatory disclosure…

The financial technology (Fintech) industry uses technology to support and enhance financial and banking services.

Updated July 10, 2024. If you “own” a company incorporated under either the Canada Business Corporations Act or under the corporate…

Updated January 26, 2023. Prince Edward Island corporations were formerly governed by the P.E.I. Companies Act – legislation that was…

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

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…

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

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

When growing your business, you face many decisions, including choosing the business structure that is right for you. Your legal team can be…

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…

Social media platforms, like Instagram, Twitter, LinkedIn, YouTube, Facebook and GooglePlus, arguably have more followers and are more closely…

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…

Updated August 19, 2024. All shareholders – whether in a startup, a small or large business or a family-owned business – can benefit from…

Updated January 27, 2023. A key legal decision in starting or growing your business is choosing the business structure that’s right for…

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

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…

Subsection 55(2) of the Income Tax Act (Canada) is an anti-avoidance provision intended to prevent capital gains stripping by deeming an…

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

Updated August 25, 2022. Many believe that only public companies or large, established companies with many shareholders need to be concerned…

Updated February 17, 2021. Trusts offer a very useful estate planning solution for a wide variety of special estate planning situations.…

Updated June 5, 2024. A general security agreement (GSA) is the most common form of personal property security to secure commercial loans and…