Tax proposals affecting private companies and their shareholders: income splitting
This is the third in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In the first post ... Continued
Predatory marriage set aside for mental incapacity
Emily Clough, a partner in our Estates & Trusts group, was successful counsel for the plaintiff in a complex and precedent-setting case released yesterday by ... Continued
New Limitations on the Lifetime Capital Gains Exemption
This is the second in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” The Income Tax Act ... Continued
Court Compels Individual To Undergo Mental Capacity Assessments
A “committee” is a legal guardian, appointed by the court, to act for an individual who has reduced capacity. A “committee of estate” acts for ... Continued
Successful Appeal in Presumption of Resulting Trust Case
The Supreme Court of Canada has confirmed that, when assets are transferred from a parent to an adult child without anything given in return, the ... Continued
Tax proposals affecting private companies and their shareholders: what does this mean?
This is the first in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations”. The Liberal Government announced ... Continued
Language is Key in Earn-Outs: PART 1
Earn-outs are very common these days in transactions where an owner is selling a business. I’m working on a number of transactions right now that ... Continued
Calculating the costs of pulling the plug on Site C
“The cost of large-scale hydro and run-of-river hydro haven’t gone down, whereas the cost of wind and solar power continue to fall,” explains David Austin ... Continued
Marion Allan is celebrated in the Advocate
Who hikes faster than a speeding bullet and leaps mountains in a single bound? The Honourable Marion J. Allan, of course… And so begins the ... Continued
Lauren Liang republished by Quickscribe Reporter
Lauren Liang’s recent article on inheritance rights of children born out of wedlock was republished by Quickscribe Reporter in its June edition. Quickscribe Reporter is ... Continued
How do strata owners split the proceeds when selling to a developer?
Legislative amendments launched last year to allow strata corporations to sell their entire building and land with 80% owner approval, which has created a wave ... Continued
Conditions to Closing
One term that you may hear when negotiating the sale of your business – or the purchase of a new business – is “conditions precedent” ... Continued