Accordez-vous des dividendes à vos membres? L’exemption fiscale de votre organisation à but non lucratif peut être compromise.
L’Agence du revenu du Canada (l’« ARC ») tient à rappeler à certaines organisations à but non lucratif (« OBNL ») que l’allocation des fonds qu’elles reçoivent sous forme de dividendes imposables pourrait compromettre leur exemption fiscale. En effet, dans sa directive 2018-0776681E5 (du 30 […]
Alberta Court of Appeal reduces damage award to account for insured’s actual loss
Introduction In Shelter Canadian Properties Limited v Aviva Insurance Company of Canada, 2023 ABCA 74, the Alberta Court of Appeal reduced an indemnity payment for loss of rental income to account for the increase in the net rental income of […]
Alberta Court of Appeal resolves policy ambiguity in favour of insured
Introduction In 2102908 Alberta Ltd v Intact Insurance Company, 2023 ABCA 34, the Alberta Court of Appeal resolved an issue pertaining to ambiguous policy provisions in favour of the insured party. This decision highlights the importance for insurers to avoid […]