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Results: 1-10 of 74

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


SEC v. Citigroup and no-contest settlements
  • Miller Thomson LLP
  • Canada, USA
  • June 24 2014

The recent decision by the United States Court of Appeals for the Second Circuit, SEC v. Citigroup, has implications for Ontario's new "no-contest"


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


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


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


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


U.S. tax and filing obligations for Canadians
  • Miller Thomson LLP
  • Canada, USA
  • June 13 2012

Canadian individuals are well aware of the April 30 tax filing deadline for Canadian income tax returns


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