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Client Update – New Planning Opportunities For ULCs

The Canada Revenue Agency (“CRA”) announced helpful administrative positions concerning the new rules under the Fifth Protocol to the Canada-US Income Tax Convention, 1980 which will come into effect on January 1, 2010. The CRA “Round Table”, held on November 24, 2009 as part of the Canadian Tax Foundation’s annual conference, provided a forum for CRA to provide its views on a variety of issues, including planning alternatives to manage certain changes under the Fifth Protocol.

For more information, please download a copy of this Client Update.

Archive

Confirming the coverage analysis: Emond v Trillium Mutual Insurance Co.

By Tipper McEwan, Shelley Wood, K.C., and Jennifer Taylor In an important case for property insurers and their counsel, the Supreme Court of Canada (“SCC”) recently reviewed the principles of…

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Changes and restrictions to New Brunswick’s Atlantic Immigration Program

BY Chiara Nannucci

By Chiara Nannucci New Brunswick has introduced several updates and restrictions to applications under the Atlantic Immigration Program (“AIP”), effective February 3, 2026. These changes affect employers’ participation, applicants’ eligibility,…

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Canada’s new Defence Industrial Strategy

BY Erin Best (she/her) & Robert Bradley

By Erin Best & Robert Bradley On February 17, 2026, the Government of Canada released its Defence Industrial Strategy (the “Strategy”). This follows a series of announcements highlighting the Government’s…

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Timing is not everything – Alberta Human Rights Tribunal finds that termination during medical leave did not amount to discrimination

BY Jacob Zelman

By Jacob Zelman An employer has succeeded before Alberta’s Human Rights Tribunal (the “Tribunal”) in a case arising from the termination of an employee shortly after he requested medical leave,…

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Outlook for 2026 proxy season

By Andrew V. Burke, Colleen P. Keyes, David F. Slipp and Logan G. Walters With proxy season on the horizon, many public companies are once again preparing their annual disclosure documents and shareholder materials for…

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Key trends to watch in workplace investigations in 2026

BY Sheila Mecking & John Morse

By Sheila Mecking and John Morse Upcoming Webinar: Evolving Practices in Workplace Investigations: Key Insights for 2026Join us on February 19, 2026 at 10:00 AM AST for a forward-looking discussion…

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Lawrence Estate (Part II): How does a mistake affect a contract between heirs?

BY Tipper McEwan

By Tipper McEwan Four children made an agreement shortly after their mother’s death to divide any jointly held asset equally.  What none of them knew at the time was that one…

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Employment law insights from Gbongbor v Multicultural Association of Fredericton

By Clarence Bennett, K.C., ICD.D, Mark Heighton, and Emma-Jean Griffin The recent decision in Gbongbor v Multicultural Association of Fredericton (“Gbongbor”)[1] from the New Brunswick Court of King’s Bench offered…

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Lawrence Estate (Part I): When is a gift a gift?

BY Tipper McEwan

By Tipper McEwan The Nova Scotia Supreme Court recently heard a case that involved a gift from a parent to an adult child in Lawrence Estate v. Lawrence, 2025 NSSC…

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Making 2025 changes real in 2026: A practical guide for employers

BY John Morse & Emma Jean Griffin

By John Morse and Emma Jean Griffin 2025 brought significant changes to Canadian workplace law, with courts and legislators prioritizing fairness, safety, and accountability. Employers now face new obligations around…

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