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Guaranteed replacement cost coverage denied when insureds decide to relocate

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • January 20 2014

March 11, 2009 - a disastrous day for Mr. And Mrs. Willoughby. Their home was destroyed by fire. And while they might have moved back and had their

Automobile accidents in British Columbia: a manual for US claims examiners

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • October 18 2012

The province of British Columbia ("BC") poses unique challenges for insurance claims handlers located in the United States. While generally speaking, the

United States estate tax in 2010

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • May 14 2010

Federal estate tax in the United States is in a state of flux

Keeping cool: an update on the Canada-US labelling dispute

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • May 28 2013

The deadline for the US to come into compliance with the decisions of a WTO Appellate Body - May 23, 2013 - has come and gone. The Appellate Body

US non-profits funding advocacy in Canada

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • February 28 2012

There have been a number of recent public statements criticizing "foreign" funding of environmental advocacy by Canadian charities and non profit organizations

Buy American

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • May 27 2010

In the September, 2009 issue of this newsletter, we explained the problems for Canadian companies with the “Buy American” clause in the U.S. government's $700-billion economic stimulus package (the American Recovery and Reinvestment Act of 2009

Purchase of US vacation properties by Canadians

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • December 22 2009

Given the attractive U.S. real estate market, the strong Canadian dollar and low interest rates, more and more Canadians are purchasing U.S. vacation properties

Some guidance from Canada Revenue Agency on application of Fifth Protocol to unlimited liability companies and limited liability companies

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • December 31 2009

On November 24, 2009, the Canada Revenue Agency (“CRA”) provided some guidance on certain issues related to the application of the new hybrid rules in the Fifth Protocol to the Canada-US Tax Treaty (the “Treaty”) to Canadian unlimited liability companies (“Canadian ULCs”) (i.e. Nova Scotia, Alberta and British Columbia ULCs) and US limited liability companies (“US LLCs”

US labelling laws - update on Canada's response

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • August 19 2013

On the heels of litigation commenced in American courts by producer groups against the most recent version of the United States'

United States extends estate tax

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • May 1 2011

In the weeks and months leading up to December 2010, there was great uncertainty in the United States regarding the fate of the politically divisive 'estate tax.'