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On November 4, 2024, Alberta’s Minister of Service Alberta and Red Tape Reduction (Hon. Dale Nally) introduced Bill 30, known as the Service Alberta Statutes Amendment Act, 2024 (“Bill 30”).[1] Bill 30 passed through second and third readings in November and December and received royal assent on December 5, 2024. Bill 30 will come into […]

The forms and procedures required in Alberta’s and Saskatchewan’s provincial “homestead legislation” create dower rights, which act as safeguards to protect spouses who do not own their homes (the non-owning spouse) from having their homes sold without their consent. However, these same requirements also create ample opportunities for fraud to occur in the dower context. […]

Throughout the year, many blockchains have been attacked by hackers. These loss events are indicators of the significant losses the cryptocurrency market has experienced. For investors who have suffered, an important consideration is how to utilize these losses. Accordingly, this article will analyze the recent Solana hack in connection with the following tax strategies: Deducting […]

Throughout the year, many cryptocurrencies have collapsed. These loss events are indicators of the significant losses the cryptocurrency market has experienced this year. For investors who have suffered losses, an important consideration is how to capitalize on these losses. Accordingly, this article will analyze the recent TerraUSD and LUNA collapse by applying the following tax […]

Canadian privacy laws are changing – here are some practical steps to help businesses adapt to Quebec’s Law 25 and proposed federal Bill C-27. On April 24, 2023, Bill C-27, also known as the Digital Charter Implementation Act, 2022[1], passed its second reading at the House of Commons and was referred to the Standing Committee on Industry and Technology (the […]

Ontario’s housing affordability crisis is intensifying, and one major factor contributing to rising costs is development charges (“DCs”). These fees, essential for financing growth-related infrastructure, are becoming a growing burden for developers and homebuyers alike. Over the last decade, DCs have risen sharply, in some cases adding over $100,000 to the cost of a single-family […]

Long-term commercial leases can pose challenges for both tenants and landlords, particularly when changing circumstances – whether it be financial, operational, or otherwise – render a lease untenable. In such situations, landlords are at risk of tenants defaulting on their obligations by repudiating the lease or abandoning the leased premises, leaving the landlord with an […]

In Pacific Atlantic Pipeline Construction Ltd. (“PAPC”) v Coastal Gaslink Pipeline Ltd, 2024 ABCA 74 (“CGL”) the Alberta Court of Appeal affirmed that the higher “strong prima facie case” standard was the correct standard to apply when considering whether an interlocutory injunction should be granted to prevent  a party from drawing on a standby letter […]

As the reporting of environmental, social and governance (ESG) metrics has become more mainstream, at least with respect to large, publicly traded, corporations, the content of the reports and the implications of adopting ESG-friendly corporate practices are coming under increasing scrutiny by investors, regulators and even non-governmental organization (NGOs). This creates a challenge for boards […]

The Crown’s “prerogative of priority” has been enforced in Canada since it was established as a colony of England. See Canada v. Bank of Nova Scotia, [1885] 11 S.C.R. 1 (“the Crown is entitled at common law to a preference … , the Queen’s rights and prerogatives extending to the colonies in like manner as […]