Perspectives juridiques

( Disponible en anglais seulement )

Release of draft Canadian tax legislation for public consultation

Bulletin fiscal

An extensive package of draft legislative proposals was released for public comment by the Department of Finance on February 4, 2022 (the “Proposals”) along with explanatory notes (the “Notes”).  The Proposals include some, but not all, of the measures announced […]

Plus

( Disponible en anglais seulement )

CRA significantly expands proposed trust reporting requirements to include bare trust arrangements

Gestion de patrimoine

In 2018, the Department of Finance Canada released Legislative Proposals, and Explanatory Notes that dealt with, among other topics, the Reporting Requirements for Trusts as first announced in Budget 2018. We posted about these new requirements and some of their […]

Plus

( Disponible en anglais seulement )

Update on Bill S-216: The Effective and Accountable Charities Act

Impact Social

A year ago, Senator Ratna Omidvar tabled a bill (originally Bill S-222) proposing changes to the Income Tax Act (Canada). The changes would allow charities to collaborate with other organizations more efficiently, furthering the potential to create positive impact in […]

Plus

( Disponible en anglais seulement )

What is a charitable purpose? Jim Crerar Charitable Trust (Re)

Impact Social

What is « charity » in a legal sense has developed through judge-made common law. The definition is an important one as organizations that are registered charities must be constituted and operated exclusively for charitable purposes. It is also important for charitable […]

Plus

( Disponible en anglais seulement )

ONCA Fast Facts: Incorporation as of right

Communiqué sur la santé

In October 2021, the Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force. Not-for-profit corporations incorporated in Ontario will have a three-year transition period to make changes to their governing documents to comply with the ONCA. Our ONCA Fast Facts series […]

Plus

( Disponible en anglais seulement )

Can a court compel a condominium to vote on removing its board of directors?

Bulletin MT Condominiums & Copropriétés

This question was recently considered in the reported decision, Jasper Developments v. York Condominium No. 82, 2022 ONSC 768. By background, York Condominium Corporation No. 82 (“YCC 82”) had significant financial issues, and approved a special assessment of approximately $35,000 […]

Plus

( Disponible en anglais seulement )

BC Court of Appeal allows recovery of legal fees as remediation costs

Alerte environnement

Introduction Last year, the British Columbia Court of Appeal (“BCCA”) rendered its decision in Victory Motors (Abbotsford) Ltd. v. Actton Super-Save Gas Stations Ltd., 2021 BCCA 129, providing that legal costs reasonably incurred in connection with the remediation of a […]

Plus

( Disponible en anglais seulement )

ONCA Fast Facts

Communiqué sur la santé

In October 2021, the Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force. Ontario not-for-profit corporations have three years to transition their governing documents to conform with the ONCA and, if not completed, the documents will then be deemed to be […]

Plus

( Disponible en anglais seulement )

The scope of non-debtor third party releases between the U.S. and Canada: A distinction with a difference

Communiqué - Services financiers et restructuration

Introduction The chapter 11 proceedings of Purdue Pharma (“Purdue”), the pharmaceutical giant responsible for the manufacturing of the powerful narcotic painkiller OxyContin, have been closely followed by insolvency practitioners around the globe, as well as policy makers and members of […]

Plus

Les contrats CCDC 2 2020 et ACC 1 2021 : Des contrats respectueux de la réalité juridique québécoise?

À-Propos Juridique Construction

À la mi-décembre, le Comité canadien des documents contractuels (CCDC) et l’Association canadienne de la construction (ACC) ont procédé au lancement de deux nouveaux contrats‑types destinés à occuper une place importante au sein de l’industrie : les contrats à forfait CCDC 2 […]

Plus