Miller Thomson S.E.N.C.R.L.
Cabinet d'avocats pancanadien avec bureaux à Montréal et Vaudreuil-Dorion, pratique d'affaires complète.
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32 signaux
British Columbia begins consultation on implementation of the Construction Prompt Payment Act
British Columbia is taking the next step toward bringing Bill 20, the Construction Prompt Payment Act (the “Act”), into force. Following the passage of the Act in November 2025, the Province has now launched a formal engagement process to inform how the new prompt payment framework will be implemented in practice. This consultation signals that […]
Charitable sector “modernization”: CRA hints at what’s changing, and what’s not
<p>The Canada Revenue Agency (“CRA”) has started to lift the veil on its promised “modernization” project for the charitable sector, and the early signals point to changes in administrative processes, compliance oversight and how charities interact with the Charities Directorate. In its May 26, 2026 quarterly update, the CRA outlines a modernization agenda focused on […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/social-impact/charitable-sector-modernization-cra-hints-at-whats-changing-and-whats-not/">Charitable sector “modernization”: CRA hints at what’s changing, and what’s not</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
BDC launches new $1 billion financing program for Canadian businesses impacted by tariffs on steel, aluminum and copper
Overview On May 4, 2026, the Government of Canada announced the creation of a new $1 billion financing program through the Business Development Bank of Canada (“BDC“) to support Canadian steel, aluminum, and copper producing companies impacted by U.S. tariffs. Purpose As stated by BDC, the new program is designed to alleviate the temporary liquidity […]
Collaborative contracts and the CCDC 30: Benefits, risks, and contractual considerations
The success of a construction project delivered under a traditional model, such as a stipulated-price contract awarded to a general contractor under a design-bid-build approach, depends largely on having a complete and thorough design in place before the tender is issued. Contractors can then assess the scope of the work, evaluate the associated risks, and […]
Wrongful claims under Alberta’s Public Works Act: Can contractors fight back?
<p>When a claim is filed under Alberta’s Public Works Act, payments on a public project (where the Province of Alberta is the owner) can be frozen with very little recourse for the contractor. Despite recent amendments, Alberta contractors performing work on a construction project that constitutes a “public work” under the Public Works Act[1]will continue […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/construction-and-infrastructure-law/wrongful-claims-under-albertas-public-works-act-can-contractors-fight-back/">Wrongful claims under Alberta’s <i>Public Works Act</i>: Can contractors fight back?</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
When arbitration isn’t final: New BC Court of Appeal ruling gives the green light to procedural fairness appeals in arbitration
<p>You receive an arbitral award that feels procedurally wrong; the arbitrator made a costs decision without ever asking for your submissions. Your contract says the arbitration is final. Do you have any recourse? As of a recent British Columbia Court of Appeal decision (the “Court” or the “Court of Appeal”), the answer may be yes […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/construction-and-infrastructure-law/when-arbitration-isnt-final-new-bc-court-of-appeal-ruling-gives-the-green-light-to-procedural-fairness-appeals-in-arbitration/">When arbitration isn’t final: New BC Court of Appeal ruling gives the green light to procedural fairness appeals in arbitration</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Northwest Passage trade corridor: What should Canadian businesses be watching?
<p>For the first time since the transcontinental railway, Canada is planning a sweeping expansion of northern infrastructure that could reshape trade, energy and defence. The emerging logistics corridor through the Northwest Passage is at the heart of this shift, bringing big opportunities, and some serious legal and policy questions, for businesses operating in or through […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/global-trade-customs/northwest-passage-trade-corridor-what-should-canadian-businesses-be-watching/">Northwest Passage trade corridor: What should Canadian businesses be watching?</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Enforceable or intimidating: When does a no-contest clause in a will have legal effect?
<p>A will-maker may wish to include a clause in the will that dissuades one or more of the beneficiaries from contesting the will. This is usually the case when the will-maker anticipates dissatisfaction on the part of one or more beneficiaries of the legacies they are left with in comparison with the size of the […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/private-client/enforceable-or-intimidating-when-does-a-no-contest-clause-in-a-will-have-legal-effect/">Enforceable or intimidating: When does a no-contest clause in a will have legal effect?</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
A strategic guide to IPON: How Ontario innovators can protect, commercialize and fund their IP (and what’s new in 2026)
Introduction Ontario’s innovation economy continues to mature, yet there is a persistent and material gap in how businesses approach intellectual property (IP). Only a small minority of Canadian companies adopt a formal IP strategy, and even fewer actively secure their intangible assets through patents, trademarks and other IP registrations. According to the Government of Canada’s […]
Failed real estate completions in a falling market: BC Supreme Court clarifies buyers’ and sellers’ rights and obligations
In a falling real estate market, failed completions on pre‑sale contracts can quickly turn into expensive litigation for both buyers and developers. In the recent decision in Rhythm Living Ltd. v. Pereira, 2026 BCSC 555, the BC Supreme Court (the “Court”) confirmed that purchasers cannot easily walk away from a residential deal based on incomplete […]
Property transfers and flipped property rules under section 85 of the ITA: A welcome flexibility for internal reorganizations
The flipped property rules in the federal Income Tax Act (“ITA”) have raised many questions regarding property transfers since they came into effect. Although these rules were initially designed to curb property flipping, they are broad in scope and can sometimes affect non-speculative transactions, as discussed in a previous article: Navigating the federal flipped property […]
Consultation on the Regulation 105 waiver process: What business owners, service providers and practitioners need to know
Section 105 of the Income Tax Regulations requires payers to withhold 15% on amounts paid to non‑residents for services performed in Canada (other than employment). While the purpose of this withholding is familiar (to secure potential Canadian tax otherwise difficult to collect), the practical administration of Regulation 105, and in particular, the waiver process, has […]
Addressing vexatious litigants: Recent guidance from the Alberta Court of King’s Bench
Being pulled into the same lawsuit repeatedly by the same party is costly, disruptive, and unfair to defendants. Long-awaited guidance from the Alberta Court of King’s Bench (“ABKB” or the “Court”) regarding the identification and management of “vexatious litigants” has finally been provided. In the recent decisions of Reagan v Bushell, 2026 ABKB 300 (“Reagan”) […]
Parallel foundations for Canadian charities: Key benefits, risks and governance essentials
It is not uncommon to find Canadian registered charities paired with a “parallel” foundation—a separate but closely connected organization designed to amplify and complement the operating charity’s mission. These parallel foundations, themselves registered charities and usually designated as public foundations, exist solely to support their partner charity by raising funds, managing investments, and holding endowments. […]
How leading labour and employment lawyers approach change without losing control
<p>Today’s workplaces are under continuous pressure to evolve. Budget constraints, operational restructuring, service modernization (including the growing role of AI), and shifting business realities are forcing employers to rethink how work gets done, often in real time.   That pressure to move quickly is only part of the story. Every change decision also carries legal […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/labour-and-employment/how-leading-labour-and-employment-lawyers-approach-change-without-losing-control/">How leading labour and employment lawyers approach change without losing control</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Canada’s revised AML framework: Sweeping penalties and compliance requirements
<p>Having received royal assent on March 26, 2026, Bill C‑12, the Strengthening Canada’s Immigration System and Borders Act, has significantly reshaped Canada’s anti‑money laundering (“AML”) landscape. The bill established higher monetary penalties and stricter compliance requirements by, among other things, amending the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the “PCMLTFA”) and enhancing […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/financial-services/canadas-revised-aml-framework-sweeping-penalties-and-compliance-requirements/">Canada’s revised AML framework: Sweeping penalties and compliance requirements</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Spring Economic Update 2026: Key tax changes to watch
The Spring Economic Update 2026 introduces a mix of targeted personal and business tax measures aimed at improving access to disability supports, supporting home ownership and labour mobility, and incentivizing low‑carbon investment in Canada’s energy sector. Many of the proposed changes focus on simplifying administration while expanding or extending existing relief. 1. Personal income tax […]
Spring economic update: Ottawa plans to “modernize the framework for the charitable sector”
The Government of Canada (the “Government”) has signaled plans to “modernize the framework for the charitable sector in 2026-2027”, though, at this stage, details are limited. The Government made this announcement in its Spring Economic Update (the “Update”), released on April 28, 2026. As a first step, the Government plans to consult “key stakeholders and […]
From farm to fund: A practical guide to Canadian agritech M&A
<p>Why Canadian agritech M&A is not a software deal This is a consequential moment for Canadian agritech. Recent volatility in fertilizer and energy inputs, combined with ongoing supply chain disruption and geopolitical pressure on global agricultural systems has underscored how exposed farm economics remain to factors that do not align neatly with software-style scalability. At […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/agribusiness-and-food-production/from-farm-to-fund-a-practical-guide-to-canadian-agritech-ma/">From farm to fund: A practical guide to Canadian agritech M&A</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Director compensation: What Québec charities need to know
Registered charities play an essential role in Québec society. To carry out their mission, they rely on the commitment of qualified individuals who serve as directors. A question frequently arises in this context: is it possible to compensate directors while complying with the applicable legal and tax framework? What corporate laws provide Generally, directors of […]
Staying ahead of shareholder activism: What Canadian boards should be doing now
Shareholder activism in Canada used to feel manageable. Campaigns were fewer, timelines were slower, and outcomes were often negotiated quietly. That environment has changed. Activists are moving faster, campaigns are more targeted, and many now rely on technology that allows investors to identify pressure points long before a board hears about them. Artificial intelligence is […]
Contractual holdbacks are not a means of financing projects
<p>For construction projects in Quebec, contractual holdbacks help shield project owners from claims by subcontractors and other parties entitled to register a legal hypothec on the building. Used properly, it ensures that all parties are paid before the funds are fully released. However, withholding must not become a means of financing a project at the […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/construction-and-infrastructure-law/contractual-holdbacks-are-not-a-means-of-financing-projects/">Contractual holdbacks are not a means of financing projects</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Data protection in the age of AI: Breach management strategies for organizations
<p>The recent launch of Project Glasswing on April 7, 2026 signals a broader shift in the cybersecurity landscape as AI is rapidly increasing both the speed and sophistication of cyber threats. Specifically, Project Glasswing was initiated to provide a specified group of organizations with pre‑launch access to Anthropic’s Mythos tool to help secure critical software […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/technology-ip-and-privacy/data-protection-in-the-age-of-ai-breach-management-strategies-for-organizations/">Data protection in the age of AI: Breach management strategies for organizations</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
New principles for AI use in Ontario
<p>With the continued absence of AI-specific regulations in Canada, provincial regulators and agencies are increasingly attempting to provide guidance on the use of AI to protect privacy and other human rights in Canada. Organizations, in turn, may be well advised to consider this guidance to ensure compliance and to meet stakeholder expectations regarding the responsible […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/technology-ip-and-privacy/new-principles-for-ai-use-in-ontario/">New principles for AI use in Ontario</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Millhouse Farms: How using leased equipment bound the borrower without a signed certificate of acceptance
<p>Introduction When a borrower never signs the certificate of acceptance, can you still enforce the lease if they’ve taken the equipment, used it for a season, and made payments? That’s exactly the scenario the Saskatchewan Court of Appeal confronted in Millhouse Farms Inc. v De Lage Landen Financial Services Canada Inc., 2026 SKCA 21 (“Millhouse […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/agribusiness-and-food-production/millhouse-farms-how-using-leased-equipment-bound-the-borrower-without-a-signed-certificate-of-acceptance/">Millhouse Farms: How using leased equipment bound the borrower without a signed certificate of acceptance</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Why incapacity planning matters in Alberta
<p>Planning for the future is about more than just making a will. Many Canadians, including Albertans, prepare for what happens after death but overlook what could happen if they become mentally or physically incapable during their lifetime. When proper planning documents are missing, families may be forced into urgent court applications for adult guardianship or […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/estate-litigation/why-incapacity-planning-matters-in-alberta/">Why incapacity planning matters in Alberta</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Husky Energy’s withholding tax battle: Will the SCC rewrite the rules on beneficial ownership?
<p>Cross‑border tax planning typically assumes that if you structure legal agreements correctly and satisfy a tax treaty’s wording, a reduced withholding rate will follow where applicable. Husky Energy Inc.’s (“Husky”) fight with the Canada Revenue Agency suggests that assumption may no longer be safe. In Canada v. Hutchison Whampoa Luxembourg Holdings S.À.R.L. (“Husky FCA”), the […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/corporate-tax/husky-energys-withholding-tax-battle-will-the-scc-rewrite-the-rules-on-beneficial-ownership/">Husky Energy’s withholding tax battle: Will the SCC rewrite the rules on beneficial ownership?</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
What builders should know: Update on GST/HST rebates for residential home sales
<p>One way the federal and Ontario governments are addressing housing affordability pressures is through enhanced GST/HST rebates on the purchase of new housing. This includes the federal first-time home buyers GST rebate (the “Federal FTHB Rebate”) and the recent announcements by Ontario. For residential builders, these rebates present an important opportunity. Builders should move quickly […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/corporate-tax/what-builders-should-know-update-on-gst-hst-rebates-for-residential-home-sales/">What builders should know: Update on GST/HST rebates for residential home sales</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
British Columbia expands provincial sales tax to more professional services
<p>British Columbia recently proposed expanding the professional services subject to the province’s 7% provincial sales tax (“BC PST”) beyond legal services. If enacted, BC PST will apply to the following professional services effective October 1, 2026: This announcement represents a significant change for both the affected professionals and those who rely on their services.   […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/corporate-tax/british-columbia-expands-provincial-sales-tax-to-more-professional-services/">British Columbia expands provincial sales tax to more professional services</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
How a Henson trust can protect ODSP benefits for a loved one with a disability
<p>When a loved one lives with a disability, estate planning involves much more than dividing assets. It focuses on ensuring long‑term financial security while preserving access to crucial government benefits. In Ontario, a Henson trust, often called an “absolute discretionary trust,” is an estate planning tool that allows individuals (typically parents) to set aside money […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/private-client/how-a-henson-trust-can-protect-odsp-benefits-for-a-loved-one-with-a-disability/">How a Henson trust can protect ODSP benefits for a loved one with a disability</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Death of a private company shareholder: A practical guide for investment advisers
<p>When a shareholder of a private corporation dies, investment advisers are often among the first professionals families turn to. Understanding the key concepts of dealing with an estate which owns shares in a private corporation allows advisers to better support their clients’ families through this difficult time. This primer offers an overview of the corporate […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/private-client/death-of-a-private-company-shareholder-a-practical-guide-for-investment-advisers/">Death of a private company shareholder: A practical guide for investment advisers</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
Buying instead of building: The growing appeal for entrepreneurs and investors
<p>The majority of Quebec’s 50,000 businesses are expected to undergo generational transitions within the next five years with no succession plan (French only)[1] in place, making buying an existing business an increasingly popular strategy for entrepreneurs and investors. Why take on the risks of a startup when you can buy a business that is already […]</p> <p>The post <a href="https://www.millerthomson.com/en/insights/ma-in-canada-trends-insights/buying-instead-of-building-the-growing-appeal-for-entrepreneurs-and-investors/">Buying instead of building: The growing appeal for entrepreneurs and investors</a> appeared first on <a href="https://www.millerthomson.com/en/">Miller Thomson</a>.</p>
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