Perspectives juridiques

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.

L'À-Propos Juridique - Réalisation des sûretés, insolvabilité et réorganisations

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

Impact Social

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

Gestion de patrimoine

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

Gestion de patrimoine

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

Impact Social

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

Blogue : Exploiter une entreprise au Canada pour les non-résidents

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 »

Blogue : Droit des assurances

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

Blogue de l'équipe de litige

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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Meaning of Carrying On Business in Canada

Blogue : Exploiter une entreprise au Canada pour les non-résidents

This posting was authored by Crystal Taylora Partner in the Saskatoon Office and Graham Pursean associate in the Regina Office ofMiller Thomson LLP As a non-resident engaging in activities in Canada, it is important to understand whether your activities will […]

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Tread carefully through ‘additional name insured’ territory

Baux à la une

One of the many tricky terms in the insurance provisions of a lease is the common clause requiring that the landlord be included as an « additional named insured » in the tenant’s commercial general liability policy (« CGL« ). While it is always […]

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