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Results: 1-10 of 79

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


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”


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


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'


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"


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


Thought leadership
  • Miller Thomson LLP
  • Canada, USA
  • February 1 2011

On January 25, 2011, the National Round Table on the Environment and the Economy (“NRTEE”) released its report: Climate Prosperity- Parallel Paths: Canada- U.S. Climate Policy Choices