By Brianna Mayes
When the annuitant of a registered plan (i.e. RRSP, RESP, TFSA, etc.) passes away, income tax regulations provide that the value of the plan must be…
By Anne-Marie C. Magneron & Méliane Etien-Usher
Whether purchasing or selling, a real estate transaction should be governed by a contract. Such a contract is known as the Agreement of Purchase and Sale…
By Wendy Lamson
Patenting can be expensive. As a company expands their patent portfolio and files in multiple countries, often it becomes necessary to cull certain…
By Bryce Dillon
The Ministry of the Attorney General recently appointed ADR Chambers as the Authorized Nominating Authority (the “Authority”) responsible for…
By Alanna T. Mar
The Income Tax Act (the “Tax Act”) contains provisions that allow the Minister of National Revenue (the “Minister”) to collect amounts owed by…
By John Siwiec
In April 2018, the Supreme Court of Canada issued its decision in R v Comeau, 2018 SCC 15, regarding the constitutional right of the provinces to restrict…
By Matthew Reardon
On any kind of construction project, getting paid when you have provided services or materials can be difficult. These situations can be at minimum…
By Adrian C. O’Donnell
Over the past decade, the pendulum of how patents are assessed for eligible subject matter, under Section 101 of the U.S. Patent Code, has swung…
By Conor J. Cronin
Public companies (Reporting Issuers) must follow the disclosure requirements set out in National Instrument 51-102. The standards of such disclosure…
By Warren L. Creates
The decision to flee a country and travel to Canada to make a refugee claim can be very difficult. Leaving one’s homeland for an uncertain future takes…
If you ask a patent practitioner in the U.S. what the most frustrating aspect of Canadian prosecution is, chances are they will say it’s Canada’s…
By Anne-Marie C. Magneron
A Will may be necessary to ensure the financial well-being of an individual’s family so it is essential that it is valid which means that it must be…
