Insights

Part XIII Tax: Withholding Tax on Canadian-Source Income

Carrying on Business in Canada For Non-Residents Blog

Introduction When a Canadian resident makes a payment to a non-resident, the Canadian payor is required to withhold 25% in certain circumstances. Generally, the requirement arises where the payment is of a passive nature – this includes interest, dividends, rents, […]

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GST/HST & Asset Sales: The Section 167 Election

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP Introduction The goods and services tax (“GST”) is a value-added tax charged on most supplies made in Canada of goods, services, real property and […]

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( Available in French only )

La priorité consentie à une municipalité pour les taxes impayées suit les acquéreurs subséquents d’un immeuble malgré la faillite. Cette priorité est indivisible et les acquéreurs sont tenus solidairement au paiement de l’entièreté de la créance, nonobstant le fait qu’ils ne sont propriétaires que d’une partie de l’immeuble qu’ils ont acquis.

Insolvency and Restructuring Newsletter- Quebec

Glassco, qui était propriétaire d’un grand terrain sur la municipalité de Desbiens, n’a pas payé ses taxes foncières depuis 2007. Ce dernier est condamné au paiement de 144 201 $ le 12 janvier 2010. Le 13 juin 2011, Glassco est déclaré en faillite. L’immeuble […]

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Trustees, failure to act &amp personal liability – a reminder of what it means to be a fiduciary

Social Impact Newsletter

The recent decision of the Ontario Court of Appeal in Penman v. Penman (119 O.R. (3d) 128) serves as a good reminder to trustees of their duties and responsibilities when acting as trustee and the consequences of failing to act […]

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Subsection 75(2) Re-examined: Brent Kern Family Trust v The Queen

Wealth Matters

Introduction The recent Tax Court of Canada decision in Brent Kern Family Trust v The Queen examines the application of the attribution rule in subsection 75(2) of the Income Tax Act (the “Act”). The decision is significant in that it […]

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Sawdon Estate v. Sawdon – The Beneficial Ownership of Funds in a Joint Account

Wealth Matters

Introduction In Sawdon Estate v. Sawdon, 2014 ONCA 101 (“Sawdon“), the Court of Appeal for Ontario was tasked with determining, inter alia, to whom the funds held in several joint accounts belonged—the children of Arthur Sawdon (“Mr. Sawdon”), the deceased, […]

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Charities and NPOs exempt from FATCA

Social Impact Newsletter

In March 2010, the United States enacted the Foreign Account Tax Compliance Act (FATCA), which requires non-U.S. financial institutions to report to the United States Internal Revenue Service (IRS) on the details of “U.S. Reportable Accounts” held by U.S. taxpayers.  […]

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An Overview of Transfer Pricing In Canada

Carrying on Business in Canada For Non-Residents Blog

This posting was authored by Stephen Rukavina, an Associate in the Vancouver Office of Miller Thomson LLP Introduction In Canada v. GlaxoSmithKline Inc. (“GlaxoSmithKline”), Justice Rothstein of the Supreme Court of Canada succinctly summarized transfer pricing and the tax concerns […]

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Insurer can’t sue “Your and You”

MT Insurance Law Blog

The Ontario Superior Court has released a subrogation decision dealing with two interesting issues: Assessing a defendant’s negligence and the ability of an insurer to subrogate against its own unnamed insured. In Rochon v. Rochon, the defendant was the plaintiffs’ […]

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Summary Judgment and Small Claims Court

MT Litigation Blog

The stated purpose of the Small Claims Court is to provide a streamlined process for parties to pursue claims of up to $25,000 in a cost-effective and efficient manner. In Superior Court, one of the options available to try and […]

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