Articles 2021

Aujourdʼhui
Aujourdʼhui

Brown Bag Lunch – September 15, 2020

  • 08 octobre 2020
  • Rebecca Rauws, associate, and Daniel Enright, articling student, Hull & Hull LLP

Each month, the Trusts & Estates Section hosts a Brown Bag Lunch (or "BBL"). Any interested members are welcome to join. Participants discuss legal developments, procedural challenges, and any other issues that arise. If you've been missing your usual pre-Covid opportunities to network and discuss practice issues with your colleagues, pop by the next BBL, taking place via Zoom. This article provides a summary of topics discussed at the last BBL, including the surprising decision in Calmusky.

Student Forum, Droit des fiducies et des successions

Agracity Ltd. v. The Queen – Tax Court Finds that Barbados Corporation Performed Valuable Functions in Herbicide Sales Business

  • 08 octobre 2020
  • Emily Leduc Gagne

AgraCity Ltd. successfully appealed to the Tax Court of Canada from the Minister’s reassessment of its 2007 and 2008 taxation years. AgraCity had entered into a service agreement with a non-arm’s length Barbadian corporation to provide promotional and administrative services in respect of herbicide sales to Canadian farmers.

Student Forum, Droit fiscal

Women Lawyers in Tax: Q & A with Manjit Singh, partner at Miller Thomson LLP

  • 08 octobre 2020
  • Kathryn Walker

Manjit is a partner in the tax group at Miller Thomson. She received her law degree from the University of Toronto and was called to the Bar in 2000. Manjit advises on Canadian and cross-border tax matters to public and private companies, partnerships, trusts, private equity and infrastructure funds, pension plans and sovereign wealth funds.

Student Forum, Droit fiscal

Repricing Underwater Stock Options

  • 08 octobre 2020
  • Kathryn Walker, tax planning associate, Fasken

Kathryn Walker discusses strategies for salvaging underwater stock options.

Student Forum, Droit fiscal

Updates from the Court

  • 06 octobre 2020
  • Laura Cardiff, newsletter editor

The various regions of the Superior Court of Justice continue to reopen, and to further develop their procedures for online filing and remote hearings. Several regions of the SCJ posted new notices recently that apply to estates and trusts practitioners in those areas.

Student Forum, Droit des fiducies et des successions

Applications to Pass Accounts: Don’t forget about the Estates Act provisions

  • 06 octobre 2020
  • Stuart Clark, Hull & Hull LLP

Applications to pass accounts can be complex and confusing, even for those with dedicated estates practices. The timeline and detailed procedural steps in Rule 74.18 are unlike those in any other proceeding. And despite their detail, those provisions leave unanswered many substantive questions about when, and on what evidence, objections will be determined by a court. As this article points out, practitioners should not forget s. 49 of the Estates Act when considering their litigation strategy.

Student Forum, Droit des fiducies et des successions

Court of Appeal Summaries (September 28 – October 2, 2020)

  • 06 octobre 2020
  • John Polyzogopoulos

In Becker, the Court found the trial judge made no error by not considering an alternate theory that, though not raised and developed at trial, was never formally abandoned. In Toronto Std Condo Corp, the Court clarified that claims within the scope of an arbitration agreement must be arbitrated. This case also addressed stare decisis. Other interesting cases covered pre-trial procedure where a decade-old claim was further delayed due to COVID-19, and introduction of fresh evidence on appeal.

Litige civil, Student Forum

OBA Award of Excellence Speaking Notes

  • 05 octobre 2020
  • Jan Goddard, Goddard Gamage LLP

Jan Goddard was this year's recipient of the OBA Award of Excellence in Trusts and Estates Law. For those who missed the virtual awards ceremony and Jan's inspiring comments, we have included her speaking notes for your reading pleasure. Congratulations again, Jan, and thank you for reminding us what an important, and endlessly interesting, area of law this is.

Student Forum, Droit des fiducies et des successions