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Ademption: Beware the Potential Failure of Gifts

April 11, 2011 | Michael W. Kerr, Kelly A. Charlebois

Wealth Matters

Introduction Professionals involved in the preparation of Wills should be made aware of the potential consequences of the doctrine of ademption. Put simply, the doctrine provides that you cannot bequeath what you do not own.  For example, if a testator’s Will […]

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Tax Consequences of Returning Gifts

March 22, 2011 | Kate Lazier

Social Impact Newsletter

Occasionally a charity or a donor will want to return a gift.  For example, a charity may wish to return a gift to a donor whose association with the charity may harm the charity’s reputation or where the gift turns […]

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Prosperity Mine Project Blocked by Federal Government

December 16, 2010

EnviroNotes!

On November 2, 2010, the federal government announced a long-awaited decision not to approve Taseko’s controversial open-pit gold and copper mine in British Columbia, citing concerns that the project would have a significant adverse environmental effect. According to then federal […]

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Court Approval of Plan of Arrangement: The Magna Decision

December 6, 2010 | Jay M. Hoffman

Securities Practice Notes

In August 2010, the Ontario Superior Court of Justice approved a plan of arrangement (“Arrangement“) which allowed Magna International Inc. (“Magna“) to eliminate its dual class share structure. A plan of arrangement is a court supervised procedure that requires the […]

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Notices of Lease in B.C.

November 1, 2010 | Michael Walker

Leasing Times

In most jurisdictions, registering notices of lease is a relatively straightforward matter. These notices may be important to tenants or their lenders, particularly in long term leases with significant leasehold improvements. In British Columbia, the legislation does not provide for […]

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Transfer of Charitable Donation Tax Credits

October 30, 2010

Social Impact Newsletter

The CRA has extended its administrative position with respect to the transfer of donation tax credits from one spouse or common law partner to the other.  In a technical interpretation released by the CRA on September 13, 2010 (CRA document […]

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Vancouver v. Ward: The Supreme Court Upholds Damages as a Charter Remedy

September 1, 2010

Criminal Law, Regulation & Enforcement Newsletter

For many years now, section 24(1) of the Charter of Rights and Freedoms (the “Charter”) has provided criminal trial courts with the jurisdiction to award costs to defendants against the Crown when their Charter rights have been infringed.  The justification […]

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Tax Treatment of Non-Profit Organizations

July 1, 2010

Social Impact Newsletter

A CRA technical interpretation released earlier this year addresses several issues related to the tax treatment of non-profit organizations (NPO).  In the document, CRA reviews the treatment of the income of an NPO upon the loss of NPO status, the […]

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Cross-Border Tax: Canada-US Tax Treaty Update: CRA Views on Treaty Benefits on Dividends Paid by Canadian ULC’s

July 1, 2010

Tax Notes

Treaty benefits will generally be denied under the new anti-hybrid rule under Article IV(7)(b) of the Canada-US Tax Treaty (the “Treaty”) in respect of any dividends paid on or after January 1, 2010 by Canadian unlimited liability corporations (“Canadian ULCs”). […]

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The Crown Duty to Disclose in Criminal Proceedings: R v McNeill

June 1, 2010 | Bryan J. Buttigieg

Criminal Law, Regulation & Enforcement Newsletter

In the year that has passed since the Supreme Court of Canada decision in R v Neill, the extent of the impact of decision on the Crown obligation to disclose has become clearer. Crowns, defence lawyers, witnesses and accused have […]

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Displaying 1641-1650 of 1656

Disclaimer

This blog sets out a variety of materials relating to the law to be used for educational and non-commercial purposes only; the author(s) of this blog do not intend the blog to be a source of legal advice. Please retain and seek the advice of a lawyer and use your own good judgement before choosing to act on any information included in the blog. If you choose to rely on the materials, you do so entirely at your own risk.