Perspectives juridiques

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Breach of Trust Claims: When Does The Clock Start Ticking?

Des idées en chantier : Droit de la construction MT – Ontario

Certain court decisions are worth revisiting to ensure that they aren’t overlooked when facing complicated construction litigation matters. One such case is the decision in Frank’s Drilling and Blasting Inc. v. Isbester, 2015 ONSC 3581 (“Frank”). If you are an […]

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NPO Tax Returns – Late Filing

Impact Social

Incorporated non-charitable not-for-profit organizations (“NPOs”) must file a T2 tax return with the Canada Revenue Agency (“CRA”) just like a taxable for-profit corporation. Additionally, each NPO, regardless of organizational form, that meets certain financial thresholds must file a T1044 Non-Profit […]

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Sidewalks, Driveway Aprons & Pedestrians

Blogue : Droit des assurances

You have all been faced with the situation as to who is responsible for maintenance of sidewalks adjacent to an insured’s property and the portion of the driveway that is beyond the sidewalk adjacent to the municipality’s roadway. The caselaw  […]

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L’annulation d’un appel d’offres : enjeux de concurrence

À-Propos Juridique Construction

ACQ Construire – 15 novembre 2016 Depuis quelques années, l’observateur de la jurisprudence de nos tribunaux en matière d’appel d’offres – même l’observateur le plus distrait – n’a pu manquer de constater un déferlement de jugements dans des affaires instituées […]

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Record Keeping Obligations of Ontario Charitable and Not-for-Profit Corporations

Bulletin matinal de droit de l’éducation

This article provides an overview of the current recordkeeping obligations of Ontario registered charities, such as school board foundations, under the Ontario Corporations Act (“OCA”), the not-yet-enacted Ontario Not-for-Profit Corporations Act, 2010 (the “ONCA”), and the federal Income Tax Act […]

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Overholding

Rapport - Droit immobilier

Sometimes, the unexpected can occur. Someone gets sick, a big contract falls through, or renovations of a new space go awry – for whatever reason, a tenant may find itself unable to vacate its premises on the termination date of […]

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Disability Planning and Henson Style Trusts in Quebec

Gestion de patrimoine

In many instances, a parent will not have sufficient assets to fully care for a disabled child for the remainder of his or her life. As a result, access to provincial benefits will be crucial for the disabled child. Provincial […]

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In Camera Board Meetings May Not Always be Private

Impact Social

The Supreme Court of Canada recently held that what happens at in camera meetings may not stay at in camera meetings. Boards of directors may meet in camera (meaning “in chambers”, or privately), in order to discuss particularly sensitive issues, […]

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Insureds Claiming « Diminished Value » Damages under Ontario’s OAP1 Auto Policy [1]

Blogue : Droit des assurances

“Does “damages” in its various manifestations in the OAP, the [Insurance] Act and the Statutory Conditions include Diminished Value? Is …[an insured] estopped from claiming Diminished Value? Is this a contractual claim defined by the statutory policy or does the […]

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CRA Revises Position on the Retention of Church Envelopes

Impact Social

As a condition of charitable registration, charities are required to keep proper books and records.  This requirement not only enables the Canada Revenue Agency (“CRA”) to audit charities efficiently, but it also ensures that charities are able to justify and […]

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