Published articles and Media mentions

With a professional commitment to sharing insights and advancing an understanding of legal developments and trends, Miller Thomson’s lawyers are regular contributors to legal and business publications in Canada and internationally.

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Gregory Azeff and Stephanie De Caria featured in Precedent cover story

September 13, 2018 | Toronto

Precedent Magazine, Fall 2018

Greg Azeff and Stephanie De Caria are one of the partner-associate teams featured in Precedent‘s Fall 2018 cover story. Read the article: Dynamic Duos – The Innovators

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Ron Choudhury and Andrew Etcovitch quoted in Bloomberg article on input tax credit limits for holding companies

August 2, 2018 | Toronto, Montréal

Bloomberg, "Canada Plans to Limit Input Tax Credits for Holding Companies"

The Canadian government has proposed limiting the amount holding companies can recover from value-added and sales tax they pay on goods and services purchased for an operating subsidiary. […] This will have limited application to foreign multinationals, as it only applies...

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Susan Manwaring comments on Ontario court ruling regarding political activities of charities

July 24, 2018 | Toronto

The Narwhal, "The unmuzzling of Canadian charities"

The article discusses the Canadian Revenue Agency’s longstanding rule that limits the amount a Canadian charity can devote to political activities to 10% of its resources. An Ontario judge recently ruled this was infringement on the constitutional right to free...

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And you thought your contract excluded “lost profits” claims…

July 19, 2018 | Vaughan

In a somewhat surprising recent decision, the Ontario Court of Appeal ruled that a common contractual clause excluding claims for “loss of profits” did not achieve that result. Atos IT Solutions v. Sapient Canada Inc. involved a subcontract for data...

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Definition and Dissolution of a Partnership

July 5, 2018 | Regina

A partnership is “the relation that subsists between persons carrying on a business in common with a view of profit” (The Partnership Act (Saskatchewan), RSS 1978, c P-3, section 3(1)). Partnerships can be formed in relation to any trade, occupation,...

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What Happens to a Partnership’s Assets and Liabilities upon Dissolution?

July 5, 2018 | Regina

A partnership is “the relation that subsists between persons carrying on a business in common with a view of profit” (The Partnership Act (Saskatchewan), RSS 1978, c P-3, section 3(1)). Partnerships can be formed in relation to any trade, occupation,...

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International Comparative Legal Guide to: Construction & Engineering Law 2018

July 3, 2018 | Calgary, Edmonton, Montréal

William Kenny and Leanna Olson, with contributions from Fergus Schappert, Andréanne Sansoucy, Nick Willis and Haley Edmonds, authored the Canada chapter in the International Comparative Legal Guide to: Construction & Engineering Law 2018. This publication covers common issues in construction and engineering...

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Blockchain Speak

June 21, 2018 | Vancouver

Continuing Professional Development presentation

View the presentation.

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Destruction of Property by Fire: Impact on the Property Assessment Roll in Quebec

June 21, 2018 | Montréal

Canadian Property Tax Association

All property in Quebec must be registered on the municipal property assessment roll, which identifies, among other things, each property’s value.[1] Quebec property assessment rolls are triennial. Section 174 of the Act Respecting Municipal Taxation (the “ARMT”) lists various circumstances...

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Rioting in the Streets? You break it, you fix it!

June 15, 2018

The Supreme Court of Canada just held in Montréal (Ville) v. Lonardi (2018 SCC 29), that rioters who vandalize property are responsible for their wrongdoings, so long as it is possible to determine the exact harm caused by an individual....

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