Articles 2023

The expanded mandatory disclosure rules that came into effect on June 22, 2023 capture a broad range of business transactions and impose reporting obligations on taxpayers, advisors, and promoters. Lawyers should review these rules carefully as non-compliance may result in legal and financial consequences for both themselves and their clients.

To help address a growing shortage of rental housing, the Canadian government announced, on September 14, 2023, an enhancement to the Goods and Services Tax Rental Rebate, commonly referred to as the landlord’s rebate. The enhanced GST Rental Rebate will provide full relief for the 5% GST paid by builders and purchasers of new purpose-built rental housing.

On August 4, 2023, the Department of Finance released draft legislation in respect of the clean technology investment tax credit (“Clean Technology ITC”). The Clean Technology ITC allows qualifying taxpayers to claim up to a 30% refundable tax credit on the capital cost of clean technology property. This article discusses the proposed requirements to claim the Clean Technology ITC, including the detailed labour requirements that must be satisfied to obtain the full 30% tax credit.

Section Vice-Chair, Lorin MacDonald advocates for mandatory human rights education for the legal profession in Canadian Lawyer Magazine. Read an excerpt here.

OBA Solo, Small Firm and General Practice Section Chair, Grant Buchan-Terrell outlines his priorities for the Section this year and highlights what's in store and why you should get involved.

While succession planning may be difficult for many lawyers – particularly practitioners who are older or located in more remote areas of the province – it is absolutely necessary in the interest of the public. Lisa Laredo looks at the recommendations and shares creative solutions.

The warm and long summer days brought with them changes to the Ontario court forms for applications for appointment of estate trustee under the Rules of Civil Procedure. In this article, Lori Isaj and Sanaya Mistry review changes to Forms 74A, 74.1A and 74J.

What are the factors required to demonstrate a compensable mental injury? Evidence from friends and family will be accepted, and there is no necessity of a medical expert. However, the Plaintiff must show that they have sustained “a serious and prolonged disruption that transcended ordinary emotional upset or distress."

In the recent decision of Musa v. Carleton Condominium Corporation No. 255, the Ontario Court of Appeal offers clear guidance as to how long a winter maintenance contractor can wait before it must apply salt to an area, a problem which has long plagued both plaintiff and defence lawyers alike.

The author considers the current state of courts' application of the test for certifying common issues.