Perspectives juridiques

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The Worth of “Diminished Value” Claims in Ontario

Blogue : Droit des assurances

Introduction The claim goes by many names: “diminished value”, “diminution in value” and “accelerated depreciation”. The terms are interchangeably used to describe the economic loss of a property’s value as a result of the property having been damaged.[1] The concept […]

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Why Do We Need Members? We Have a Board…

Impact Social

Our incorporated charity and non-profit clients often wonder why they need members.  Organizations with few governance participants, either because they are small or because they are controlled by a small group, sometimes wonder if they may operate with only a […]

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Le privilège des communications entre client et avocat : d’une importance tout simplement cruciale!

Bulletin fiscal - Québec

Décisions de la Cour suprême du Canada Le vendredi 3 juin 2016, la Cour suprême du Canada (la « CSC ») a publié deux décisions importantes [Canada (Procureur général) c. Chambre des notaires du Québec et Barreau du Québec, 2016 CSC 20 (« Chambre des notaires »); et […]

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Trust Interests and Family Law Rights – What Estate Planners Need to Know After Tremblay and Mudronja

Gestion de patrimoine

Introduction Since the enactment of the Family Law Act (“FLA”), Courts have struggled with determining, firstly, if and when the interest of a spouse in a discretionary trust qualifies as “property” as defined in the FLA for purposes of equalization […]

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Disclosure Requirements for Statutory Third Parties

Blogue : Droit des assurances

Two cases decided within the last year have confirmed that an insurer which adds itself as a Third Party pursuant to Section 258 (14) of the Insurance Act (the off-coverage insurer) is required to answer questions and disclose information in […]

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The « Delaware – Canco Straddle » for Canadian Tech Start-Ups

Bulletin fiscal

Canadian start-ups, including those in the information technology sector (i.e. mobile apps, computer software and other information technologies (“IT”)) may benefit from certain tax and corporate advantages of operating both a Canadian corporation (“CanCo”) and a U.S.-based corporation (often a […]

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Planification de vente d’achalandage – Incidences fiscales du budget fédéral de 2016

Bulletin fiscal - Québec

Les immobilisations admissibles comprennent les listes de clients, les droits de franchise, les permis, les licences, les quotas et d’autres biens incorporels. Elles comprennent également l’achalandage, qui correspond de façon générale à l’excédent de la valeur d’une société sur la […]

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Ce que je construis est-ce un immeuble ou un meuble ?

À-Propos Juridique Construction

Journal Constructo – 10 mai 2016 Le principe est bien connu dans l’industrie de la construction : celui qui participe à la construction ou à la rénovation d’un immeuble a droit à l’hypothèque légale pour garantir la plus-value donnée à cet […]

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Employees Who Rent Vehicles for Work: Liability Insurance Implications When Accidents Occur

Blogue : Droit des assurances

The frequency with which employees rent vehicles for employment purposes is a common occurrence. Amendments to certain legislation in Ontario introduced a priority scheme for liability coverage, and corresponding changes to the standard Ontario Automobile Policy reconfigured personal coverage to […]

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Summary of CRA Filing Requirements for Tax-Exempt Corporations

Impact Social

There are a number of persons besides Canadian registered charities and non-profit organizations that have special tax-exempt status under the federal Income Tax Act (Canada) (the “Act”).  These persons are listed in a section of the Act called “miscellaneous exemptions.”  […]

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