Insights

CRA further circumscribes trust 21-year planning strategies involving non-resident beneficiaries

Wealth Matters

Subsection 107(2) of the Income Tax Act[1] generally provides for a tax-deferred rollout of capital property held by the trustees of a Canadian-resident personal trust to their capital beneficiaries in satisfaction of their capital interests in the trust. This rollover […]

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Saskatchewan’s Court of Appeal confirms award of entire quarter-million dollar estate for teenage children under the Saskatchewan Dependants’ Relief Act

Wealth Matters

In Lutz Estate v Lutz, 2020 SKCA 14, the Court of Appeal for Saskatchewan confirmed that under certain circumstances, “reasonable provision” under the Saskatchewan Dependants’ Relief Act (“DRA”) may require the entire estate being used towards the support of dependant […]

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Executor releases: the parameters on what is possible

Wealth Matters

Introductory comments about executor releases Is it appropriate for an executor to ask beneficiaries to sign a release and indemnity prior to receiving a distribution from an estate? Although non-indemnified executors may face potential personal liability for their work as […]

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Advisory Committee on Open Banking provides update on consumer-directed finance in Canada

Financial Services & Restructuring Communiqué

Overview On January 31, 2020, the Advisory Committee on Open Banking[1] (the “Committee“) released a report on “Consumer-directed finance: the future of financial services” (the “Report“). The Report was in connection with the Committee’s consultation process and recommends the development […]

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Labour Board rules that Foodora couriers can unionize

Labour and Employment Communiqué

In Canadian Union of Postal Workers v Foodora Inc., released on February 25, 2020, the Ontario Labour Relations Board (the “Board”) held that Foodora couriers can unionize under the Labour Relations Act, 1995 (“Act”) on the basis that they are […]

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( Available in French only )

Des informations qu’une municipalité transmet sur sa réglementation peuvent-elles engager sa responsabilité ?

Construction Newsletter - Quebec

Journal Constructo – 20 février 2020 Il arrive parfois que dans le cadre d’un projet de construction, des échanges surviennent avec une municipalité relativement à la réglementation municipale applicable au projet, et ce, afin d’assurer sa conformité. D’emblée, il importe […]

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Is your business feeling the effects of Coronavirus and rail blockades? There’s a government program for that

Labour and Employment Communiqué

The reverberations of the recent CN railway blockades, which have caused delays in the movement of goods, as well as the impacts of the Coronavirus on the importation of goods from Asia, are being felt by businesses across Canada. If […]

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Failure to cooperate during investigation justifies suspension

Morning Recess Education Law Newsletter

A recent arbitration decision provides insight into what constitutes reasonable discipline in response to a failure by a teacher to participate in an investigation. In Ontario English Catholic Teachers’ Association v Brant Haldimand Norfolk Catholic District School Board, 2019 CanLII […]

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Hawkins: The oppression remedy, charge backs and condo-wide work

MT Condominium & Strata Brief

Condominium corporations are uniquely placed to encounter collective action problems.  Each condo unit is individually owned, but they share much of the same infrastructure and that infrastructure connects with collectively owned infrastructure. TSCC 1696 encountered one of these situations when […]

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Episode 2: Construction dirt – Where does it go and who regulates it

Morning Commute with Miller Thomson

Listen to Episode 2 of Morning Commute with Miller Thomson. This Environmental episode examines the issues of excess soil and waste from construction projects in Ontario.

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