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Results: 1-10 of 70

Why would anyone want an unlimited liability company?
  • Miller Thomson LLP
  • Canada, USA
  • October 31 2014

An unlimited liability company ("ULC") is a common entity US businesses use as a Canadian subsidiary or to hold Canadian assets. This can seem


Beware the boss's wife: appearance-based discrimination in the workplace
  • Miller Thomson LLP
  • Canada, USA
  • August 6 2013

A recent decision of the Supreme Court of Iowa, Nelson v. Knight, has received a lot of press lately. At the heart of the matter? Whether a male


Organic Seed Growers and Trade Association v. Monsanto Co.
  • Miller Thomson LLP
  • Canada, USA
  • October 27 2013

A recent decision by the U.S. Federal Circuit Court refusing to issue a declaratory judgment in Organic Seed Growers and Trade Associate v. Monsanto


Gifts to U.S. Charities and the Availability of Charitable Tax Credits An Unusual Situation
  • Miller Thomson LLP
  • Canada, USA
  • September 30 2011

The Canada Revenue Agency recently released a technical interpretation with respect to an interesting and somewhat unusual fact scenario


City of Toronto studies social programs in churches after sale of church properties
  • Miller Thomson LLP
  • Canada, USA
  • April 30 2014

Churches and religious groups have always worked to improve the communities in which they operate, often including the provision of services for


Overview of limitation on benefits article in Canada-U.S. Tax Treaty
  • Miller Thomson LLP
  • Canada, USA
  • April 17 2013

The Canada-United States Tax Treaty (the "Tax Treaty") is unique among Canada's tax treaties in its approach to prevent "treaty shopping". Treaty


Monthy tip
  • Miller Thomson LLP
  • Canada, USA
  • August 27 2014

Prior to adding any costs and expenditures to a unit owner's common expenses (i.e. Chargebacks, etc.) a condominium corporation should first consider


Shared facilities: the larger community
  • Miller Thomson LLP
  • Canada, USA
  • September 29 2014

Toronto has the largest number of condominiums of any jurisdiction in North America. Many of our condominiums have more residents than small towns


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'


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