David Tang

Partner | Toronto

416.597.6047

Portrait of David Tang

The non-Canadian residential property purchase prohibition: 3 primary areas of concern

Many readers are already aware that the Canadian government has banned, as of January 1, 2023, the purchase of residential property in Canada by non-Canadians. The Prohibition on the Purchase of Residential Property by Non-Canadians Act (the “Act”)[1] itself dates...

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5 tips arising from Ontario Divisional Court’s denial of property tax exemption for lands owned by places of worship

Ontario’s religious organizations are used to relying upon Ontario’s Assessment Act’s property tax exemptions for lands owned by a church or religious organization and used as “a place of worship and the land used in connection with it.” The Divisional...

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Hidden contracts: A danger in charity and not-for-profit governance

The Lawyer's Daily

Contracts or covenants are a central concept in many the world’s main religions, in particular the Abrahamic Covenant ones, Judaism, Christianity and Islam.  Today’s North American secular culture is similarly attracted to agreements as the basis for mutual activities, whether...

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Why it matters that the Supreme Court decision reinforced the existence of hidden contracts in charity/nonprofit governance

Covenants, which lawyers call contracts, lie at the heart of many of the world’s religions. If we reflect on the Kendrick brothers’ film, Courageous, contemporary North American culture is similarly attracted to the use of resolutions or covenants between not...

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Why REALTORS® should incorporate a Personal Real Estate Corporation (PREC) by December 31, 2020

REALTORS®  now have the ability to utilize a PREC.  Learn about the benefits,  some questions you should ask yourself together with details and pricing for Miller Thomson’s services to REALTORS® in Setting up a Personal Real Estate Corporation. There are...

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Ontario REALTORS® can now use personal real estate corporations – Miller Thomson assists OREA in crafting regulatory scheme

Introduction On October 1, 2020, Regulation 536/20 under the Trust in Real Estate Services Act, 2020 (the “Regulation”) came into force, providing Ontario brokers and salespersons registered with the Real Estate Commission of Ontario (“Registrants”) the ability to incorporate a...

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New community benefits charge framework in effect

The Province of Ontario has now introduced regulations which flesh out how the Community Benefits Charges regime, initially announced in 2019 by Bill 108, the More Homes, More Choice Act (“Bill 108”) and revised by Bill 197, the COVID-19 Economic...

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David Tang quoted in Canadian Property Management article on CECRA program

Canadian Property Management, "CECRA now closed to new applicants"

With the August 31 deadline for first-time applications for Canada Emergency Commercial Rent Assistance (CECRA) now passed, the three-month program that evolved into five months of relief is closed to new recipients. Despite previous last-minute extensions — announced on June...

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How does Ontario’s termination of the COVID Emergency affect annual members meetings and other corporate meetings of Ontario Corporations Act corporations?

The author would like to acknowledge the contributions of Jane Huang. Some of Ontario’s not-for-profit and charitable corporations may be wondering whether and how the end of the COVID-19 Emergency in Ontario changes their ability to hold virtual members and...

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Reopening Ontario’s places of worship: Some considerations

Church, synagogues and temples eager to re‑open for worship were undoubtedly excited by Ontario’s announcement on Monday, June 8, that places of worship would be allowed to open with physical distancing measures in place and attendance limited to “no more...

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How to hold members’ and directors’ meetings despite COVID-19: A provincial overview

This article was updated on April 24, 2020 Provinces across Canada have declared states of emergencies or public health emergencies, and issued restrictions on mass gatherings. These restrictions range from banning all gatherings to limiting the number of people who...

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Charities Return (T3010) filing deadline extended as Charities Directorate suspends operations

The Charities Directorate has announced that Canadian registered charities will have until December 31, 2020 to file their annual Registered Charities Information Return (the T3010).  The announcement applies to any registered charity required to file their return between March 18,...

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How not-for-profits can hold emergency or required meetings despite COVID-19 distancing

The charity and not-for-profit sector has been affected by the COVID-19 pandemic as much as the rest of society. In some provinces, there has been a Declaration of Emergency, and people are prohibited from assembling together. Some charities, such as...

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Proclamation of ONCA postponed

The Ontario Ministry of Government and Consumer Service’s Director of Policy and Governance formally advised today that the implementation of the Ontario Not-For-Profit Corporations Act, 2010, S.O. 2010 (“ONCA”) will be delayed beyond “early 2020”. The ONCA was passed in...

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More Homes, More Choice Act, 2019: What will Bill 108 do to Ontario’s Planning and Development Regime?

The Ontario Government’s introduction of More Homes, More Choice Act, 2019 (“Bill 108” or the “Bill”) will significantly change how planning and development decisions will be made, opposed, reconsidered and ultimately adjudicated upon. Bill 108 restores key elements of the...

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More Homes, More Choices: Bill 108 and Ontario’s Housing Supply Action Plan

Revisions to the Land Use Planning Regime in addition to Purely Housing Related Proposals On May 2, 2019, Ontario’s Minister of Municipal Affairs and Housing introduced new legislation under Bill 108, referred to as the More Homes, More Choice Act,...

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A Triumph of Administrative Law: 2018’s Supreme Court of Canada Religious Freedom Cases

2018 was touted as the year the Supreme Court of Canada would consider how religious freedom should be valued as a right guaranteed by the Canadian Charter of Rights and Freedoms.  The Supreme Court rendered three highly anticipated decisions which...

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What Does the Elimination of the Ontario Municipal Board Mean? – Preliminary Expectations

The Ontario government has announced that it will introduce legislation to replace the Ontario Municipal Board (“OMB”) with a new Local Planning Appeal Tribunal (“LPAT”).  The most important change is the elimination of the OMB’s power to substitute its decision...

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Review Your Property Tax Situation Before 2016 Ends

As 2016 draws to a close, there are a number of property tax questions that landowners and tenants in Ontario should consider to ensure you do not miss a tax saving opportunity. Do you wonder if some or all of...

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