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CRA updates views on taxable Canadian property look-through rule.
  • Thorsteinssons LLP
  • Canada
  • June 19 2017

A non-resident is taxable in Canada on gains realized on taxable Canadian property (TCP). TCP can potentially include shares of a corporation -


Application of Trustee Act Limitation Period to Crossclaims
  • Borden Ladner Gervais LLP
  • Canada
  • June 12 2017

In Levesque v Crampton Estate, the Court of Appeal for Ontario held that the two year limitation period in the Trustee Act applies to crossclaims


Recent News From the CRA: No Appeal Against the BP Canada Decision From the Federal Court of Appeal and More Enforcement Against Aggressive Tax Avoidance and Evasion
  • Thorsteinssons LLP
  • Canada
  • June 8 2017

I last wrote about the decision in BP Canada Energy Company v. Canada (National Revenue), 2017 FCA 61 on April 10, 2017. In that decision the Court


The Pitfalls of Disability Planning
  • Miller Thomson LLP
  • Canada
  • June 8 2017

When a testator is considering leaving assets to a beneficiary who has a disability, there are important factors that the testator needs to examine to


Estate Planning and Shareholders’ Agreements
  • Miller Thomson LLP
  • Canada
  • June 8 2017

The importance of a properly drafted shareholders’ agreement in the context of a business owner’s estate plan is often overlooked. Having a will, or


CRA enforcement update
  • Gowling WLG
  • Canada
  • June 6 2017

As we reported in March, 2017, the Government of Canada is taking steps in response to the Finance Committee Report “The Canada Revenue Agency, Tax


Panic in Wychwood Park?
  • WeirFoulds LLP
  • Canada
  • May 24 2017

On May 18, 2017, the Ontario Court of Appeal ("the Court") released its decision in Black v. Owen. The appeal concerned the enforceability of the


Executor held financially responsible for the mismanagement of an estate
  • Harper Grey LLP
  • Canada
  • May 23 2017

In the recent Ontario Court decision of Mowry v. Groome, 2016 ONSC 7850 (CanLII), Christopher Mowry, who was appointed the executor of the Estate of


Granger v. Granger - Unjust Enrichment Where There Has Been A “Mutual Conferral of Benefits”
  • Miller Thomson LLP
  • Canada
  • April 28 2017

Unjust enrichment is a legal concept based on the general equitable principle that no person should be allowed to profit at another’s expense without


Moore v. Sweet: Constructive Trusts and Unjust Enrichment
  • Miller Thomson LLP
  • Canada
  • April 28 2017

In Moore v. Sweet, 2017 ONCA 182, the Ontario Court of Appeal considered whether the appellant, Risa Sweet, or the respondent, Michelle Moore, was