Minority
shareholders in a closely held private company are not gifted with the same
powers of foresight that Steven Spielberg granted John Anderton (a.k.a Tom
Cruise) and his ‘Pre-Crime’ unit in the 2002 seminal, futuristic crime-drama ‘Minority
Report’. Set in the year 2054, the Pre-Crime unit relied upon mutated humans
called “Precogs” who had an ability to visualize the future.

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Introduction

The United States government, under the administration of Donald Trump, imposed tariffs on imports of Canadian steel and aluminum at the rate of 25% and 10% respectively, effective May 31, 2018. As a countermeasure, Canada’s Department of Finance intends to impose a reciprocal surtax (or analogous trade restrictive countermeasures) on imports of steel, aluminum,

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Registering a construction lien against a property is a significant remedy that immediately triggers certain obligations and responsibilities for an owner. For that reason, the Construction Lien Act, 1990, c. C. 30 places an obligation on the party that is registering the lien to ensure the lien amount is accurate and not inflated.

A recent

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