Articles 2024

The article discusses the case of Chiarelli v. Ottawa.

Updates on provincial and federal pension legislation and pension-related tax legislation, regulatory policy and guidance and relevant case law.

Shalom Cumbo-Steinmetz and Alina Butt discuss key takeaways from a recent Divisional Court decision overturning certification in a data breach class action involving private health information.

The author of this article discusses the implications of taxation of non-residents’ inheritance of Canadian real estate including dealing with Taxable Canadian Property, rental income taxation and the new Underused Housing Tax.

When the government disregards its contractual or settlement obligations, taxpayers who fall short of receiving relief under private law usually pin their hopes on public law (or restitutionary) remedies. However, these are typically a last resort and only available in exceptional circumstances.

In Robillard (Estate) c. The Queen, the Estate of Mr. Robillard implemented a “post-mortem pipeline” strategy. The Minister sought to apply subsection 84(2) of the Income Tax Act. With reluctance, the Tax Court followed the Federal Court of Appeal decision in Canada v. MacDonald and found that subsection 84(2) applied. However, it strongly criticized the FCA’s broad interpretation of subsection 84(2) and indicated that it may be time for the FCA to reconsider its MacDonald decision.

In 2021, I transitioned from practicing primarily in an income tax controversy role to an indirect tax advisory role. This led to many discoveries about the misconceptions surrounding indirect tax laws, regulations and practice. Having evaluated my own assumptions and discussing with mentors and colleagues, here are a list of some considerations when comparing and contrasting income tax to indirect tax.

In her article, the author discusses tax implications that will accompany a decision of a client, a non-resident in Canada, who chooses to take his inheritance in kind instead of liquid funds: the rollout of Canadian real estate to the non-resident beneficiary under subsection 107(2) of the Income Tax Act (the “ITA”), compliance with section 116 of the ITA, the new underused housing tax, renting Canadian real estate, and land transfer tax.

Following are our summaries of the civil decisions of the Court of Appeal for Ontario for the week of April 11, 2022.

This article reviews the decision of the Ontario Superior Court in the case of Kin v Ecclesiastical. The application was brought as a result of the claim brought by the purchaser of the property for damages due to the discovery of underground storage tanks. The applicants were the defendants in the claim and the issue dealt with by the court, and reviewed in this article, relates to the determination of insurance coverage and application of the pollution exclusion clauses.