Articles 2025

Aujourdʼhui
Aujourdʼhui

Dividends and Section 160: Kufsky v. The Queen

  • 08 janvier 2020
  • Devon LaBuik

In Kufsky v. The Queen, the Tax Court of Canada upheld a section 160 tax assessment of a shareholder who received a dividend from a non-arm’s length corporation. This article provides an overview of the case’s key facts and the Court’s decision.

Student Forum, Droit fiscal
Andrea M. Hill

The Hotchpot Clause: A Simple Tool for Equalizing Gifts to Beneficiaries

  • 07 janvier 2020
  • Andrea M. Hill, Turkstra Mazza Associates

When used properly, a hotchpot clause can equalize beneficiaries for a parent’s prior unequal treatment, promote fairness, and potentially reduce the prospect of estate litigation. But, these clauses require careful consideration and detailed information from the testator. Learn what a hotchpot clause can apply to, how exactly one brings past gifts or loans “into hotchpot,” and some issues to consider when drafting.

Student Forum, Droit des fiducies et des successions

Supreme Court of Canada Highlights Purpose Driven Contractual Interpretation of Environmental Claims in Resolute Forest Products

  • 07 janvier 2020
  • Catherine Lyons and Matthew Lakatos-Hayward

In a recent decision, the SCC in R v Resolute Forest Products Canada Inc found that an indemnity against pollution claims granted by Ontario did not cover a regulatory order to remediate contamination. The SCC found that the indemnity did not cover first-party regulatory claims such as an order to prevent discharges. The decision highlights the importance of delineating the sources of contamination and conditions of a business’ property before drafting an indemnity for environmental claims.

Droit de l’environnement, Student Forum

Public Library’s Termination of Rental Agreement Not Subject to Judicial Review

  • 07 janvier 2020
  • Christopher Wirth, partner, and Sakshi Chadha, articling student, Keel Cottrelle LLP

In Weld v Ottawa Public Library, 2019 ONSC 5358, the Ontario Divisional Court (the “Court”) found that a decision by a Public Library to terminate a room rental agreement was not subject to judicial review as it was not made in a public capacity.

Droit administratif, Student Forum
Kathryn Balter

A Reflection on the OBA’s Dinner with Senior Estate Planners

  • 06 janvier 2020
  • Kathryn Balter, partner, Fogler, Rubinoff LLP

The OBA’s Dinner with Senior Estate Planners is one of the most popular estate planning events of the year. In this article, one attendee highlights a few of the reasons for its success, and summarizes some key insights provided by the panelists.

Student Forum, Droit des fiducies et des successions

Program Highlights on Bill C-92 and its Practical Impacts

  • 06 janvier 2020
  • Kelsey Buchmayer

On November 28, 2019, the OBA's Aboriginal Law and Child and Youth Law Sections hosted a program titled: “Legislative Spotlight: Bill C-92 and Its Impact On Your Practice”. This timely program was intended to provide a space for interdisciplinary discussion on the impacts of the implementation of the new federal Indigenous child welfare legislation, Bill C-92: An Act respecting First Nations, Inuit and Métis children, youth and families, which comes into force January 1, 2020.

Droit autochtone, Student Forum

Administration Bonds, Part 1 of 2: Dispensing with the Bond

  • 06 janvier 2020
  • Daniel Litsos, student-at-law, Macdonald Sager Manis LLP

In several common scenarios, an estate trustee may have to post a bond before the court will grant probate. Estate trustees routinely ask the court to waive the bond requirement, but the application process is more rigorous than many estates practitioners appreciate. Don't have your client's application needlessly rejected. This article, Part 1 of a two-part series, highlights common mistakes and oversights. Part 2 will explain how to obtain a bond, if it becomes necessary.

Student Forum, Droit des fiducies et des successions