Articles 2024

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.

What Rules Apply for the 2022 Tax Filing Season? New reporting requirements for trusts imposed through the addition of subsection 150(1.2) to the Income Tax Act were originally announced in the July 27, 2018 Federal Budget. These new rules were to take effect on December 31, 2021, and subsequent taxation years. The implementation of these enhanced reporting requirements is currently pending.

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.

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.

This article provides an explanation and overview of the new administrative penalty regime (“AMP”) proposed for the enforcement of Ontario's environmental laws. The article reviews the process for the issuance of an AMP under the proposed regulations and the approach applied for the calculation of penalty amounts. Note that the associated draft regulations implementing the administrative penalty regime have not yet been posted on the ERO for review and comment.

Please find below our summaries of the civil decisions of the Court of Appeal for the week of April 4, 2022.

Are municipalities free to conduct themselves as they see fit in proceedings before the Ontario Land Tribunal (OLT, formerly known as the Local Planning Appeal Tribunal and before that, the Ontario Municipal Board) without the threat of costs being awarded against them? In short, the answer is no. Municipalities are not exempt from cost awards. This article explains why.