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The Lifetime Benefit Trust

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…

OREA and the Residential Real Estate Transaction

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…

Canada’s new patent regime coming into force October 30, 2019 – beware of pitfalls for reinstatement of…

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…

Interim Construction Adjudication Takes Effect in October 2019

By Bryce Dillon

The Ministry of the Attorney General recently appointed ADR Chambers as the Authorized Nominating Authority (the “Authority”) responsible for…

Firm Lawyers Recognized in the 14th Edition of Best Lawyers in Canada

Perley-Robertson, Hill & McDougall LLP/s.r.l. is proud to congratulate the following lawyers who have been recognized in the 14th Edition of The Best…

Collito: Timing Issues Related to the Collection Provisions of the Income Tax Act

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…

Access to Interprovincial Trade in Alcohol Improving

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…

Your Lien Rights as a Contractor, Subcontractor, Supplier, or Other Party Providing Services or Materials to…

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…

The Eligibility Pendulum for Patents – Another Shift

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…

Promotional and Problematic Disclosure

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…

Making a Successful Refugee Claim in Canada

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…

New Streamlined System for Remedying Double Patenting is on the Horizon for Canada

By Wendy Lamson

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…