Articles 2023

The new trust reporting rules, enacted in December 2022, are now in effect, for taxation years ending after December 30, 2023. The new rules will require a greater number of trusts to file both a T3 Trust Income Tax and Information Return and a new Schedule 15. Trustees of a wide variety of trusts, including bare trusts and non-resident trusts, now have the additional onus of determining which trusts (that were previously exempt from filing a T3 Return) are captured by the new rules.

In 3295940 (2024 FCA 42; rev’g 2022 TCC 68) (“3295”), the FCA provides welcome guidance on the court’s application of the General Anti-Avoidance Rule (the “GAAR”) in section 245 of the Income Tax Act (Canada) (the “Act”). 3295 is one of the few GAAR cases that has been decided in favour of the taxpayer after a long string of decisions following the Supreme Court of Canada’s decision in Deans Knight (2023 SCC 16).

Special rules of disposition apply for involuntary dispositions such as expropriations. These rules can lead to a deferral of the recognition of capital gains pending a final resolution of the compensation amount. The expropriated party may wish to consider the value of the potential deferral versus crystallizing capital gains in advance of the proposed increase of the capital gains inclusion rate from one-half (1/2) to two-thirds (2/3) on June 25.

For the professionalism portion of the Law Society’s recent Eight Minute Municipal Lawyer program, I was asked to reflect on managing uncertainty in the land use planning process. Here are my top five tips, most of which come from advice I have received over my longish career. I note that these are written from my perspective as a private practitioner, but I think that the majority are applicable to lawyers practicing in-house as well.

On April 10, 2024, the Provincial Government introduced Bill 185, the Cutting Red Tape to Build More Homes Act, 2024. Currently in its second reading, the stated goals of the Bill include expediting housing construction by cutting red tape and streamlining approvals.

Bill 166, also called the Strengthening Accountability and Student Supports Act, 2024, proposes to amend the Ministry of Training, Colleges and Universities Act to require every Ontario college and university to have a student mental health policy setting out what services, programs, policies and supports are available for student mental health, as well as policies and rules to address and combat racism and hate, including antisemitism, anti-Black racism, anti-Indigenous racism and Islamophobia.

We extend our heartfelt gratitude to all who attended and contributed to the success of this event. Your active participation and thoughtful contributions underscore the strength and vitality of our community. Rest assured, OBA executives are carefully considering the feedback provided and are committed to addressing all of your recommendations.

This article sheds light on the reality of elder abuse in our society today and its unfortunate increase in prevalence as our population ages. Seven different types of elder abuse are identified as well as the harmful behaviours commonly associated with each. The aim of the article is to highlight red-flags that legal practitioners should be on the look out for when meeting with elderly clients and to provide practise tips for identifying and addressing signs of elder abuse.

This article explains how capacity and consent laws guide the appointment of decision-makers and consent protocols for legal and medical matters. Kim Gale and Jessica Campolucci stress the importance of assessing seniors' capacity on a case-by-case and the role of attorneys and guardians in safeguarding their interests. The article aims to empower legal practitioners with the knowledge to uphold seniors' autonomy and dignity in decision-making.