NS Dives into Pooled Registered Pension Plans (PRPP)

On July 28, 2021, the Supreme Court of Canada issued a decision protecting the status of the Companies’ Creditors Arrangement Act (CCAA) as a…

Many now agree: it’s imperative that workplaces be both diverse and inclusive. Perhaps the most often-quoted (and definitely most succinct)…

As of January 1, 2021, federally regulated employers (such as banks, telephone and cable systems, most federal Crown corporations,…

This publication has been updated as at August 27, 2021. With the COVID-19 vaccine widely available, and the COVID pandemic continuing,…

Close to five million Canadians who didn’t usually work from home, did so in 2020 because of the COVID-19 pandemic. Even as public health…

The COVID-19 Pandemic has focused more attention on the concept of a universal or guaranteed basic income that at any other time in modern…

This publication has been updated as at September 17, 2021. Employers across the country – including the federal government, some…

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…

Well-drafted, properly implemented written employment contracts are a key tool to avoiding or resolving disputes during and at the end of…

Termination clauses, particularly “without cause” ones, are among the most important clauses to include in any employment agreement. But 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…

This publication has been updated as at July 9, 2021. For some time, every Prince Edward Island employer has been required to comply with…

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…

On October 9, 2020, the Supreme Court of Canada delivered its decision in Matthews v. Ocean Nutrition Canada Ltd. on whether a former employee…

On October 2, 2020, the Supreme Court of Canada clarified the existence and application of the anti-deprivation rule in Canadian bankruptcy law.…

This publication has been updated as of May 5, 2021. The ongoing COVID-19 pandemic has led many employees to continue working from home, by…

On June 26, 2020, the Supreme Court of Canada released Uber Technologies Inc. v. Heller, a much-awaited decision regarding the enforceability of…

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

This publication has been updated as of April 23, 2021. Employers that hire and employ temporary foreign workers must comply with many and…

The Supreme Court of Canada recently released a much-awaited decision regarding the Companies’ Creditors Arrangement Act (the “CCAA”).…

Parenting during this unprecedented COVID-19 public health crisis is stressful for families. In response to this global pandemic, Federal and…

While the world is still reeling from ongoing COVID-19 concerns, many provinces have announced plans to relax public health restrictions put in…

The COVID-19 pandemic is disrupting more than Canada’s domestic workforce. It’s also disrupting Canadian employers’ access to temporary…

This article has been updated as of April 17, 2020.  Much has changed since our last publication on the Canada Emergency Wage Subsidy…

Atlantic Canadian minimum wage rates (the lowest rate an employer is permitted to pay an employee) aren’t all that’s changing on April 1,…

The COVID-19 novel coronavirus has evolved rapidly, and so have the workplace issues employers are facing – and the questions employers were…

The havoc that COVID-19 (a.k.a. “novel coronavirus” or SARS-CoV-2) is wreaking around the globe – and around workplaces – is about to…

On February 24, 2020, the Nova Scotia government announced that amendments to the Nova Scotia Pension Benefits Regulations implementing changes…

A well-drafted, properly implemented written employment contract is key to avoiding or resolving disputes throughout and at the end of the…

“Do the unexpected. Take 20 minutes out of your day, do what young people all over the world are dying to do: vote.” Rick Mercer (hailing…

Public companies incorporated under the Canada Business Corporations Act (CBCA) escaped the new “register of individuals with significant…

This publication has been updated as at July 9, 2021. Violence and harassment is an unfortunate reality of society – and of the workplace.…

Information disclosure is a key theme that emerges from Canada’s new cannabis regulatory regime: the government wants lots of information from…

Like it or not, Canadians live life online. More people - and more employees - are sharing more information, images and opinions with more…

As of June 13, 2019, private companies incorporated under the Canada Business Corporations Act (CBCA) must prepare and maintain a register of…

Growing a business takes people. In early days, many startups have just one “employee”: the founder. At some point, the founder might retain…

This year’s increases to Atlantic Canadian minimum wages - the lowest rate an employer is permitted to pay an employee - are entering like a…

This publication has been updated as at July 9, 2021. As of April 1, 2019, employers of New Brunswick employees must comply with new…

As of April 1, 2019, employers of New Brunswick employees must comply with new occupational health and safety law requirements specific to…

There’s no shortage of warnings of a worker shortage in Canada – and the consensus seems to be that it’s only going to get worse. The…

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

On December 13, 2018, the Supreme Court of Canada confirmed that a third party can’t waive a person’s right to privacy or their rights under…

On December 18, 2018, the maximum sentence possible for impaired driving (among other things) will increase as the result of amendments to…

This publication has been updated as of October 15, 2020. Canada became only the second country in the world to legalize cannabis (or…

On November 14, 2018, the Supreme Court of Canada decided a tax debtor’s bankruptcy retroactively extinguishes the federal Crown’s deemed…

Immigration is one of the key solutions to looming (and current) worker shortages in Canada. But an employer that hires a foreign worker must…

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…

Immigration is one of the key solutions to the looming (or in some cases, current) worker shortage in Canada. In her article, The Top 5…

P.E.I. corporations are currently governed by the P.E.I. Companies Act – legislation that’s substantially unchanged since it was enacted in…

Annual minimum wage increases in Atlantic Canada (and in Canada generally) don’t typically receive a significant amount of media coverage. But…

Every parent knows that a lot can happen in 18 months. Many employers agree. The federal government’s extension of employment insurance…

The legalization of recreational cannabis in Canada is imminent. Employers are feeling the heat to prepare – even as they continue efforts to…

The Canada Business Corporations Act (CBCA) is catching up with the times. On May 1, 2018, amendments to the CBCA proposed in Bill C-25, An Act…

This publication has been updated as of September 28, 2020. In the last few years, many employers have been focused on preparing for and…

The Global Talent Stream is the central pillar of the Government of Canada’s recently launched Global Skills Strategy: an immigration program…

This article has been updated as of January 27, 2021. It can be challenging for employers to fulfill their legal duty to accommodate an…

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…

Workplace sexual harassment isn’t a new issue, nor is it limited to any one industry or country – but it's one that far more women than men…

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

We updated this publication on March 11, 2020. The #metoo and #timesup movements drove workplace sexual harassment to the front and center of…

Many employers use written workplace policies as a day-to-day workplace management tool; common examples include attendance management policies,…

Insurers have generally been leery of coverage for medical cannabis in both the health benefit claims and in cost of care claims in the personal…

The future of the North American Free Trade Agreement (NAFTA), including NAFTA’s immigration-related provisions allowing cross-border mobility…

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…

The answer to the question, “What’s employers’ rationale for implementing workplace drug and alcohol testing?” is pretty…

Canada’s average age is increasing and its population decreasing, drastically reducing available workers - and neither Newfoundland and…

This article has been updated as of December 14, 2020. For many people, the holiday season now upon us is a fun-filled time of the year. But…

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

Corporations are the leading business vehicle in modern commerce. For startups, properly structuring and incorporating is critical to avoid…

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

On October 27, 2017, the Supreme Court of Canada confirmed that a bank that pays out on a fraudulent cheque has the protection of section 20(5)…

Intellectual Property (IP) can be a valuable asset – even the most valuable asset – of a business. So it’s worth making sure the business…

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

This publication has been updated as of August 28, 2020. An increasing number of employees are struggling to meet the challenge of the…

On September 6, 2017, the N.S. Government distributed a discussion paper, “Pension Funding Framework Review and other issues affecting pension…

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

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…

Receivers across Canada seeking to sell assets can learn two important lessons about the importance of adhering to the letter of agreements of…

After years of low interest rates, and correspondingly high solvency liabilities, there’s growing recognition that the solvency funding model…

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…

This publication has been updated as of October 14, 2020. On June 19, 2017, Bill C-16, An Act to amend the Canadian Human Rights Act and the…

This publication has been updated as of July 15, 2020.  Trans and gender diverse employees face many challenges in the workplace – not the…

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

More employees are seeking flexible work arrangements as a new way of working to better juggle their family and personal responsibilities. In…

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

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…

The family (whatever that looks like for you) is the fundamental unit of our society, and the family business a fundamental cog of our economy.…

Investigations are a vital - but difficult - part of workplace management. The value of a proper investigation can’t be overstated: it plays a…

Recreational cannabis isn’t legal yet: Canada’s federal government has proposed legislation to legalize and regulate access to recreational…

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…

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

The minimum wage rates in each of the four Atlantic Canadian Provinces will increase on April 1, 2017. The Labour & Employment Team @…

It’s no April Fools’ Day joke: effective April 1, 2017 the minimum wage rates in each of the four Atlantic Canadian provinces will increase.…

This publication has been updated as of March 23, 2021. Organizations, officers and directors are facing a heightened prevalence of…

On January 27, 2017, the governments of the four Atlantic provinces and the federal government announced details of the Atlantic Immigration…

The hiring process and the termination process are equally important stages of the employment relationship – and both are full of minefields…

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 14, 2016, Bill 46 and the Newfoundland and Labrador Public Procurement Act became law. The new Act isn’t yet in effect, however,…

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

Employers’ legal duty to accommodate employees seems to most frequently come up in the context of employees with disabilities. But that duty…

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 17, 2016 the Supreme Court of Canada decided a mortgagee has the mortgagor’s implied consent to disclose its discharge statement…

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

The employment contract is an exchange of labour for wages and other benefits, so employers are entitled to expect regular ongoing attendance…

All shareholders – whether in a startup, a small or large business or a family-owned business – can benefit from a shareholders’…

For many businesses, large and small, their “Intellectual Property” (IP) is one of their most valuable assets. So understanding IP rights…

Business owners wear many hats – including employer. Your employees may be your business’s greatest asset, but they could also be your…

Whether someone is an employee or an independent contractor has long caused employers a degree of angst. And the recent emergence of a new…

On September 15, 2016, the New Brunswick Court of Appeal clarified the province’s statutory regime governing both the exercise of a lender’s…

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

A key legal decision in starting or growing your business is choosing the business structure that’s right for you. If you incorporate,…

On July 14, 2016, the Supreme Court of Canada decided that the “Unjust Dismissal” sections of the Canada Labour Code ensure that…

The condo real estate market, both retail and commercial, is hot. But condo developers and unit buyers need funding. Here’s the legal…

Employers are entitled to mandate dress codes in the workplace, and even to discipline employees who refuse to comply. But a workplace dress…

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…

Access to sufficient capital is always a business issue, from the startup stage right through to the exit stage. But the reasons for the…

On May 6, 2016, the Supreme Court of Canada decided that a mortgage imposing a higher interest rate in the event of default and reserving a…

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

Amendments changing the early warning reporting system take effect on May 9, 2016, provided all necessary approvals are obtained (except in…

“Due diligence” is a legal defence to many charges under occupational health and safety (OHS) laws. Here are five of the most…

It’s critical for an employer to obtain a Labour Market Impact Assessment (LMIA) when hiring a temporary foreign worker(s). Employers applying…

Spring is sprung, the grass has risen – and so have minimum wages. The minimum wage rate is the lowest rate an employer is permitted to pay an…

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

Federal Budget 2016 proposed to significantly reduce the benefit of and access to the Small Business Deduction. The Small Business Deduction…

Applying for and obtaining a Labour Market Impact Assessment (LMIA) is a critical step in hiring a temporary foreign worker(s). Employers…

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…

In what appears to be the first case of the conviction of a front line supervisor under section 217.1 of the Criminal Code and sentencing to a…

Employee tardiness is a significant problem for employers - and bad weather is one of the top three reasons that employees give for it according…

A well drafted and implemented written employment contract can be instrumental to both avoiding or resolving disputes both during the employment…

Violence has become an unfortunate reality in current society, and the workplace is not immune. With more people spending more time at work,…

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…

The employment contract, at its core, is an exchange of work for compensation. So at a very basic level, employers are entitled to expect…

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

Are you an Atlantic Canadian entrepreneur pitching for investment in your small business? You might want to consider adding a tax credit benefit…

Most people know that a company itself has OHS obligations, and that it risks corporate liability if it violates those obligations. However, not…

On March 31, 2015 the NB Government announced an increase to the tax credit rate for individual investors under the NB Small Business Investor…

The market for the sale and the supply of goods is a global one for many businesses in today’s economy. Both exporting goods from Canada and…

This publication has been updated as of June 24, 2021. Women make up close to half of the employed workforce: in 2019, Canadian women 15…

Hindsight is 20/20. Lawyers can’t always predict the outcome of a legal claim. But when a dispute between an investment client and her…

Effective for the 2015 proxy season, all non-venture issuers reporting in nine Canadian Provinces and Territories must disclose the…

We updated this publication on February 13, 2020. With people spending so many of their waking hours at or connected to work these days,…

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…

In December 2014, the NL Supreme Court ordered an employer to pay its former employee $30,000 in moral damages to compensate him for the mental…

On December 11, 2014 the Supreme Court of Canada continued its trend to recognize privacy rights – and develop the law to protect them –…

Note: This Update includes changes to the programs made by the 2015 budgets of each Province. Have you considered investing in an Atlantic…

This article has been updated as of December 11, 2020. Employers host numerous events throughout the year – summer and holiday office…

Recently, the NS Court of Appeal confirmed that a union can be certified as the bargaining agent of employees based merely on their dependence…

Effective September 1, 2014 the NB government implemented five important changes to the NB Employment Standards Act – the minimum standards…

Many believe that only public companies or large, established companies with many shareholders need to be concerned about, or can benefit from,…

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

On June 20, 2014 the Federal Government announced a major overhaul of Canada’s Temporary Foreign Worker Program. With stringent enforcement…

Note: For an update on Crowdfunding, read: New Kid on the Block – Crowdfunding Joins Traditional Equity-Based Funding Options for Start-ups…

This publication has been updated as of February 17, 2021. Trusts offer a very useful estate planning solution for a wide variety of special…

Lenders are often faced with a situation where a customer (Borrower) approaches them for funds to complete an acquisition of the shares of a…

The countdown to CASL is on: on July 1, 2014, the anti-spam sections of Canada’s Anti-Spam Legislation (“CASL”) take effect. Individuals…

On March 31, 2014 the NS Workers’ Compensation Board (WCB) issued a new policy applicable to its adjudication of psychological injury claims…

On March 28, 2014 the Federal Government tabled Bill C-31 to implement the 2014 Federal Budget – including broad authority to impose cash…

On December 31, 2013, amendments to the Immigration and Refugee Protection Regulations and new Ministerial Instructions changing the Federal…

On November 7, 2013, the SCC decided police require specific authorization in a search warrant to search the data in a computer because of the…

A general security agreement (GSA) is the most common form of personal property security used in the Atlantic Provinces to secure commercial…

On June 14, 2013, the Supreme Court of Canada’s decision in Communications, Energy and Paperworkers Union of Canada, Local 30 v. Irving Pulp…

On June 14, 2013, in its highly anticipated decision in Communications, Energy and Paperworkers’ Union of Canada, Local 30 v. Irving Pulp…

Note: On November 1, 2013 the NL Government announced increases to its minimum wages to be effective in October 2014 and October 2015.  Click…

Note: Effective December 31, 2013, the Federal Government made additional changes to the Federal Temporary Foreign Worker Program. Click here to…

Pension legislation throughout Atlantic Canada is in a state of change. In less than a year, each Atlantic Province has taken steps – in some…

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

On October 19, 2012 the Supreme Court of Canada (SCC) decided that a teacher criminally charged with possession of child pornography and…

Mr. Cole was a high school teacher with an employer owned and issued laptop computer.  He also used it for incidental personal purposes, which…

On March 16, 2012, the Supreme Court of Canada (“SCC”) confirmed the decision of the N.S. Court of Appeal, reinstating the N.S. Human Rights…

As any Canadian knows, July 1st – Canada Day – is the first long weekend of the summer; or is it?  This year, July 1st falls on a Sunday. …

Social media represents a profound cultural shift and employers must adapt if they want to avoid unnecessarily – and potentially costly –…

New regulations under the New Brunswick Pension Benefits Act came into force in December 2011. The new regulations provide additional solvency…

Effective January 1, 2012, NS’s Human Rights Commission will receive, investigate and handle complaints under NS’s Human Rights Act under a…

In a decision with application to Atlantic Canada, the Ontario Court of Appeal found that an employer’s multiple extensions of a terminated…

Note: On June 14, 2013 the Supreme Court of Canada issued its decision in Communications, Energy and Paperworkers Union of Canada, Local 30 v.…

In March 2011, the Ontario Court of Appeal found that an employee had a limited expectation of privacy in the contents of a work computer. The…

In the midst of a sea of change, the Federal Government has enacted Regulatory changes significantly impacting employers who hire foreign…