Related Articles

May 24, 2023
Tax

The “GIST” of Genuine Intergenerational Share Transfers: Important Proposed Legislative...

Business owners planning to transition their business to the next generation will need to consider further changes proposed to the rules for intergenerational business transfers in the 2023 Federal Budget. These changes were expected and much anticipated following the enactment of Bill C-208, a private member’s bill that received Royal Assent on June 29, 2021 […]

This Month in New Brunswick Family Law – April 2023

GM v JG, 2023 NBKB 57 Justice Danys R.X. Delaquis Subject Matter: Parenting Orders | Jurisdiction The parties have a 5-year-old child, who was born in New York. The Applicant is a Canadian citizen living in Saint John and the Respondent is an American citizen living in New York. The child has dual citizenship. The […]

Protecting Business Interests with Enforceable Employment Contracts

The March 2023 Prince Edward Island Labour Force Survey indicated a new all-time high for employment on PEI. Consequently, the unemployment rate continues to decrease. In fact, as of March 2023, PEI’s unemployment rate was 6.6 percent, down two percentage points from the previous year. When unemployment rates are low, competition amongst employers is high, […]

This Month in Nova Scotia Family Law – April 2023

Ezurike v Gbeve, 2023 NSCA 27 Judge: Chief Justice Michael J. Wood Subject Matter: Motion by written submission (Civil Procedure Rule 90.38) Justice Peter Bryson dismissed Mr. Ezurike’s motion for an extension of time to file his appeal. The proposed appeal related to a Corollary Relief Order issued by Justice Samuel Moreau of the Nova […]

Construction Contracts & Why You Should Have One

An ounce of prevention is worth a pound of cure – particularly for construction. Whether it is a new build or a renovation, it is costly work prone to surprises. A properly drafted contract will benefit both the owner and the contractor by providing clarity and certainty. The contract should: Clearly define the scope of […]

April 21, 2023

The Metaverse – At the Intersection of Law and Entertainment...

Let’s face it: ‘metaverse’ has become an annoying buzzword over the last few years (although the term originated in 1992 in the science fiction novel Snow Crash). When most of us hear the word ‘metaverse’, one or more of the following might come to mind: (1) it refers to something that “is coming” (or probably […]

April 18, 2023
Tax

Employee Ownership Trusts – A New Business Succession Alternative

A majority of small business owners plan to exit their business over the next decade. [1] For many business owners there may not be a family successor ready and willing to take on the business. To address this impending “succession crisis”, the 2023 Federal Budget, released by the Department of Finance on March 28, 2023, […]

Residential Contractors Beware: Trappings of New Brunswick’s ‘Notice to Owner’...

Background As most in the industry will now be aware, New Brunswick’s Mechanic’s Lien Act has been replaced by the new Construction Remedies Act which applies to all contracts and subcontracts entered into on or after November 1, 2021.  (Note: the “old” legislation still applies to contracts entered into before this date). One of the […]

“Thee Wind-Swept Lands”: Newfoundland and Labrador’s Wind Energy Royalty Framework...

The Government of Newfoundland and Labrador has been busy creating a new land title and economic development regime as the framework for the impending development of the wind-hydrogen industry in the province. This process has been proceeding since mid-2022 and has recently reached two critical milestones. On February 23, Newfoundland and Labrador Government (Government) released […]

Video Surveillance in the Workplace

The use of surveillance cameras has increased along with other digital technology. They are a common feature in most businesses and busy roadways. They have also become popular for personal use with products like dash cams and home security systems. As the digital world creeps into our privacy, the balance of management rights and the […]