Miller Thomson LLP

The CSA introduced a pilot project to allow eligible venture issuers to voluntarily adopt semi-annual financial reporting known as the "SAR Pilot". Explore the benefits, who is eligible, and restrictions on relying on the SAR Pilot: millerthomson.com/en/insights/ca…

On this International Day for the Elimination of Racial Discrimination, we acknowledge that injustices and prejudices occur every day. We all have a responsibility to stand up to racism and discrimination. Being an ally is about action and taking steps to #FightRacism.

En cette journée internationale pour l’élimination de la discrimination raciale, nous reconnaissons que les injustices raciales ont lieu chaque jour. Il est de la responsabilité de chacun de s’y opposer. Être un allié, c’est agir au quotidien pour dire #NonAuRacisme #InclusionMT

CRA submissions are going fully digital for charities on April 1, 2026. Registered charities will no longer be able to submit documents by fax, and any faxed materials will not be received or processed by the CRA. Explore the practical implications here: millerthomson.com/en/insights/so…

On International Francophonie Day, we celebrate the French language, recognize the global diversity of francophone cultures and values, and are reminded of the importance of language and culture as a foundation for social, cultural, political and economic values. #MTInclusion

En cette Journée internationale de la Francophonie, nous célébrons la langue, la culture, les valeurs et la diversité propres à la francophonie. Nous reconnaissons que la langue et la culture sont des bases des valeurs sociales, culturelles, politiques et économiques.

Is wine considered a hazardous material in Quebec? A new draft regulation specifies that “alcoholic beverages” and “tobacco products” are no longer considered hazardous materials. Explore the changes in this new regulation: millerthomson.com/en/insights/en…

The Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) provides a clear framework for Canadian small and medium-sized enterprises to structure their sustainability practices. Learn how adopting the VSME can streamline ESG disclosures: millerthomson.com/en/insights/es…

As Eid al-Fitr approaches, marking the end of Ramadan, we want to wish our colleagues, friends, and clients a happy and blessed Eid! #EidMubarak #InclusionMT

À l’approche de l’Aïd el-Fitr qui marque la fin du ramadan, nous souhaitons à nos collègues, amis et clients musulmans une joyeuse et bienheureuse journée de l’Aïd el-Fitr! #AidMoubarak #EidMubarak #InclusionMT

What are investors and buyers looking for when evaluating your business? Learn how to assess your industry’s attractiveness, the reliability and quality of earnings, the strength of your management team, and the business' future growth potential: millerthomson.com/en/insights/ma…

There is no universal formula to determine the right exit path for mid‑market businesses. The process requires clarity about your objectives and the future you envision for your employees and legacy. Explore five common exit options: millerthomson.com/en/insights/ma…

What happens if a lien is filed for much more than the subcontractor is actually owed? A recent decision provides insights for contractors, subcontractors, and the people working behind the scenes to prepare lien filings. Find out more: millerthomson.com/en/perspective…

When the CRA uses estimative methods such as net worth or bank deposit analyses to reconstruct income, challenging a reassessment can be complex. Explore recent case law and what taxpayers and advisors should know when facing indirect assessments: millerthomson.com/en/insights/co…

En cette Journée internationale de lutte contre l'islamophobie et chaque jour, nous encourageons l'inclusion, célébrons la diversité et prenons position contre la discrimination, les préjugés et la haine. #JournéeInternationaleDeLutteContreLIslamophobie #InclusionMT

On this International Day to Combat Islamophobia and every day, we encourage inclusion, celebrate diversity and take a stand against discrimination, prejudice and hate. #InternationalDaytoCombatIslamophobia #MTInclusion

The CRA has updated its GST/HST treatment of mutual fund trailing commissions, now considered taxable supplies. Find out what this means for dealers and advisors earning such commissions, and how fund managers should respond: millerthomson.com/en/insights/co…

A settlement reached through email correspondence may constitute a contract binding upon the parties. Learn more about the potential consequences to entering into settlement discussions via email correspondence: millerthomson.com/en/insights/co…

Can one class definition fairly capture everyone’s interests in a class action? A recent decision offers practical guidance on how to define a corporate class and avoid derailing certification in Alberta class proceedings. millerthomson.com/en/insights/co…

When does specific performance remain available in real estate development disputes? Read more about a decision confirming that significant site-specific pre-development work can render a property sufficiently “unique” to justify specific performance: millerthomson.com/en/insights/co…