Articles 2025

This article outlines the economic measures announced by the federal government thus far to assist charities and not-for-profits during the COVID-19 pandemic.

This quarterly update focuses primarily on Ontario legislation and FSRA communications resulting from the COVID-19 Pandemic. We have also covered the recent Ontario Court of Appeal decision Austin v. Bell Canada, overturning the earlier Ontario Superior Court of Justice decision which we covered in our October 2019 Newsletter.

This article offers a legislative suggestion for promoting the development of purpose-built rental housing in Toronto.

This article discusses tax issues that can arise in respect of executor compensation and presents an important planning tip.

Topics discussed at the February meeting included disclaimer provisions in mutual wills, tax treatment of attorney compensation, thorny issues facing the calculation of estate administration tax, and estate trustee liability in the face of an insufficient holdback, among others.

Please find below our summaries of this past week’s civil decisions of the Court of Appeal for Ontario. In Carleton Condominium Corporation No. 476 v. Wong, the Court issued its first decision regarding COVID-19. The appellant requested an adjournment of an appeal because in-person hearings are suspended. Paciocco J. denied the request, holding that the inevitable backlog of appeals should not be aggravated by adjourning matters that can be fairly adjudicated in writing.

On April 1, the Privacy and Access to Information Law Section hosted a webinar to discuss exceptions to the consent requirements for handling personal information and personal health information in the midst of the COVID-19 pandemic.

If you’re like me, then you will agree that COVID-19 has not provided us with more time to read for leisure or reorganize the pantry. If you have a young one at home, you are likely balancing the stress of this pandemic, the pressure of your billable target, crisis managing your clients, all with your new full-time job—care-giving.

This is the second installment of the OBA Tax Section's Q&A series with women lawyers in tax. The objective of this series is to give insight into the tax law career possibilities and practice areas that women can have, to give advice to junior tax lawyers or students who may be considering tax, and to shine the spotlight on women leaders in the tax profession. In this quarter, we feature Laura White, a retired partner from Borden Ladner Gervais LLP.

Both the TCC and the FCA agreed with the basic proposition that a duly executed settlement agreement between the CRA and a taxpayer must be adhered to by the parties. The CRA was unable to resile from their settlement.