Articles 2020

Aujourdʼhui
Aujourdʼhui

Women Lawyers in Tax: Q&A with Kathleen Penny, Partner at Blakes

  • 14 janvier 2020
  • Rachel Gold

This is the first installment of the OBA Tax Section's Q&A series with women lawyers in tax. The objective of this series is to give insight into the tax law career possibilities and practice areas that women can have, to give advice to junior tax lawyers or students who may be considering tax, and to shine the spotlight on women leaders in the tax profession. In this quarter we feature a Q&A with Kathleen Penny, a well-regarded and brilliant partner at Blake, Cassels & Graydon LLP.

Student Forum, Droit fiscal

Tips for Dealing with Emergency Stay Motions

  • 13 janvier 2020
  • Rafeena Rashid, barrister & solicitor

Top tips on filing and arguing emergency stay motions from Rafeena Rashid, former DOJ Counsel and co-founder of the boutique immigration law firm of Rashid Urosevic LLP.

Citoyenneté et immigration, Student Forum

Vavilov: A New Framework for a New Decade of Judicial Review

  • 13 janvier 2020
  • Rachel Weiner

In this article, Rachel Weiner summarizes the revised framework in Vavilov, identifies changes and uncertainties regarding the standard of review, and argues that the reasonableness standard is not significantly altered.

Droit administratif, Student Forum

Dividends and Section 160: Kufsky v. The Queen

  • 08 janvier 2020
  • Devon LaBuik

In Kufsky v. The Queen, the Tax Court of Canada upheld a section 160 tax assessment of a shareholder who received a dividend from a non-arm’s length corporation. This article provides an overview of the case’s key facts and the Court’s decision.

Student Forum, Droit fiscal
Andrea M. Hill

The Hotchpot Clause: A Simple Tool for Equalizing Gifts to Beneficiaries

  • 07 janvier 2020
  • Andrea M. Hill, Turkstra Mazza Associates

When used properly, a hotchpot clause can equalize beneficiaries for a parent’s prior unequal treatment, promote fairness, and potentially reduce the prospect of estate litigation. But, these clauses require careful consideration and detailed information from the testator. Learn what a hotchpot clause can apply to, how exactly one brings past gifts or loans “into hotchpot,” and some issues to consider when drafting.

Student Forum, Droit des fiducies et des successions

Supreme Court of Canada Highlights Purpose Driven Contractual Interpretation of Environmental Claims in Resolute Forest Products

  • 07 janvier 2020
  • Catherine Lyons and Matthew Lakatos-Hayward

In a recent decision, the SCC in R v Resolute Forest Products Canada Inc found that an indemnity against pollution claims granted by Ontario did not cover a regulatory order to remediate contamination. The SCC found that the indemnity did not cover first-party regulatory claims such as an order to prevent discharges. The decision highlights the importance of delineating the sources of contamination and conditions of a business’ property before drafting an indemnity for environmental claims.

Droit de l’environnement, Student Forum

Public Library’s Termination of Rental Agreement Not Subject to Judicial Review

  • 07 janvier 2020
  • Christopher Wirth, partner, and Sakshi Chadha, articling student, Keel Cottrelle LLP

In Weld v Ottawa Public Library, 2019 ONSC 5358, the Ontario Divisional Court (the “Court”) found that a decision by a Public Library to terminate a room rental agreement was not subject to judicial review as it was not made in a public capacity.

Droit administratif, Student Forum