Is it Time to Restructure?
Discusses the benefits of restructuring a business in order to see capital gains exemptions
Shareholders Agreements & CCPC Status
Discusses the case of Bagtech Inc. v. R where the court confirmed that shareholder agreement can be taken into account in determining CCPC status, as long as the agreement qualifies as a unanimous shareholder agreement
Succession and Minority Shareholders
Discusses that even when a business is not doing well there is opportunity to start planning for succession and for it be a great benefit to the client
Alzheimer’s Patient Lost Right-to-Die Despite Expressed Wishes
BCCA upholds ruling that legislature did not intend to allow previously expressed wishes to be relied on to refuse basic personal care necessary to preserve life.
Maintaining Accurate Corporate Records
Outlines a few considerations for keeping proper minute books and corporate records
Ontario Court Addresses Rarely Considered E&O Exclusion
In its recent decision in Hollowcore v. Visocchi, the Ontario Superior Court of Justice analyzed a rarely considered exclusion typically found in the errors and ... Continued
The Purchase Agreement: Preamble
Discusses the introductory components of a contract, such as the title, date, parties, recitals and “lead in” to the meat of the agreement
Managing digital assets – Preserving your social media legacy
Facebook provides posthumous account management options.
Competition Law Update: The Tervita Case
Discussed the case of Tervita Corp. v. Canada and how it attracted a lot of attention under the Competition Act
Earn-Outs & Post-Closing Integration
Outlines the various aspects of earn-out provisions and when they are advisable
BC Court Developing Law on When a Document is a “Will”
Principles to be taken from the first two cases decided under s. 58 of WESA.
The Lifetime Capital Gains Exemption
In order to qualify for the lifetime capital gains exemption, the shares must pass three separate tests