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  • Article

    Changes To Ontario Business Corporations Act And The New Forfeited Corporate Properties Act

    Corporations incorporated under the Ontario Business Corporations Act (the "OBCA") will have additional record keeping requirements regarding real property as of December 10, 2016.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Expanded Application Of British Columbia's Speculation And Vacancy Tax Act: What You Need To Know

    On November 22, 2023, the British Columbia government announced a potential expansion of the application of the Speculation and Vacancy Tax Act (British Columbia) (the "Act").
    CanadaTax
    MLT Aikins LLP
    MLT Aikins LLP
  • Article

    New "Affordable" Housing Definitions Proposed For Development Charge Exemptions

    On September 28, 2023, the Minister of Municipal Affairs and Housing introduced Bill 134, Affordable Homes and Good Jobs Act, 2023.
    CanadaTax
    Dentons Canada LLP
    Dentons Canada LLP
  • Article

    Tax Compliance For Bare Trusts In Alberta Real Estate

    For taxation years beginning in 2023, bare trusts are required to file a T3 Trust Income Tax and Information Return. The return requires detailed information...
    CanadaTax
    Field Law
    Field Law
  • Article

    Tax Practice Reminder – There Is No Accountant-client Privilege

    In an important decision (Coopers Park Real Estate Development Corporation v. HMK, 2024 TCC 122) released in September 2024, the Tax Court of Canada ordered the production of an accountant's client related documents and (for the most part) dismissed a claim of solicitor-client privilege made by a taxpayer.
    CanadaTax
    Miller Thomson
    Miller Thomson
  • Article

    There's No Place Like Home: Understanding The Principal Residence Exemption

    The Canadian tax system has what is referred to as the ‘principal residence exemption.'
    CanadaTax
    MNP LLP
    MNP LLP
  • Article

    Saskatchewan Condominium Invests In Bitcoin

    I've recently learned that a condominium corporation in Saskatchewan has invested some of the corporation's funds in the cryptocurrency known as Bitcoin.
    CanadaTechnology
    Field Law
    Field Law
  • Article

    The Disruptive Power Of Blockchain From A Legal Perspective: Part 1: The Ontario Land Registry System

    Outside of the real estate sector, you would be hard pressed to speak to the average person about land registration unless they are buying or selling a property themselves...
    CanadaTechnology
    Gardiner Roberts LLP
    Gardiner Roberts LLP
  • Article

    Homeward Bound: A Strata Council's Guide To Social Distancing

    Living in a British Columbia strata corporation means living with others. And in a time when "social distancing" is key to managing the spread of COVID-19 across our province...
    CanadaCoronavirus (COVID-19)
    Alexander Holburn Beaudin + Lang LLP
    Alexander Holburn Beaudin + Lang LLP
  • Article

    Family Law Considerations When Selling A Matrimonial Home

    If you're thinking of selling your matrimonial home, then you should be aware of the following considerations in the Family Law Act (FLA).
    CanadaFamily and Matrimonial
    Lerners LLP
    Lerners LLP
  • Article

    Can I Register My Judgment Against Land?

    I have previously written about pre and post judgment garnishing orders as well as the types of funds subject to garnishment.
    CanadaFinance and Banking
    FH&P Lawyers
    FH&P Lawyers
  • Article

    Collisions At Intersections

    In Canada, about 30% of traffic fatalities and 40% of serious personal injuries occur at intersections.
    CanadaLitigation, Mediation & Arbitration
    McLeish Orlando LLP
    McLeish Orlando LLP
  • Article

    2021 Budget Support For Affordable Housing

    This article outlines the proposed funding in Canada's 2021 Budget for affordable housing initiatives. With market prices skyrocketing while the employment rate plummets, Canada's housing crisis...
    CanadaReal Estate and Construction
    Miller Thomson
    Miller Thomson
  • Article

    Bill 47-2023: Housing Statutes (Transit-Oriented Areas) Amendment Act, 2023

    In a bid to encourage more transit-oriented housing, the Government of British Columbia has introduced Bill 47: Housing Statutes (Transit-Oriented Areas) Amendment Act, 2023 ("Bill 47").
    CanadaReal Estate and Construction
    MLT Aikins LLP
    MLT Aikins LLP
  • Article

    British Columbia Provides Additional Information On Speculation Tax

    The British Columbia government has released further details about the Speculation Tax on residential property announced in the 2018 Provincial Budget (the highlights of which are discussed in our previous blog post).
    CanadaReal Estate and Construction
    Lawson Lundell LLP
    Lawson Lundell LLP
  • Article

    Can My Parents Take A Condo From Me That They Purchased Under My Name?

    My parents purchased a condo under my name, is there a way for them to legally take the condo back?
    CanadaReal Estate and Construction
    Devry Smith Frank LLP
    Devry Smith Frank LLP
  • Article

    Constructive Expropriation And Fair Market Value

    Through a new municipal law case, St John's (City of) v Lynch, 2024 SCC 17 [Lynch], a unanimous Supreme Court of Canada clarified how fair market value is to be assessed in situations where a municipality...
    CanadaReal Estate and Construction
    MLT Aikins LLP
    MLT Aikins LLP
  • Article

    Ending A Tenancy For Demolition Or Conversion

    In BC, a landlord can end a tenancy for the purpose of demolishing a rental unit by serving a Four Month Notice to End Tenancy for Demolition or Conversion (Form RTB-29).
    CanadaReal Estate and Construction
    Alexander Holburn Beaudin + Lang LLP
    Alexander Holburn Beaudin + Lang LLP
  • Article

    Good Faith: The Foundation Of Real Estate Transactions In Quebec

    In Quebec, good faith is more than just an abstract concept. It is explicitly outlined in the Civil Code and plays a vital role throughout the entire real estate acquisition process.
    CanadaReal Estate and Construction
    Miller Thomson
    Miller Thomson
  • Article

    Government Intervention Looms As Housing Market Continues To Overheat

    Mr. Hogue did recommend easing a range of regulatory burdens that discouraged construction of residential properties.
    CanadaReal Estate and Construction
    Robins Appleby LLP
    Robins Appleby LLP
  • Showing 761–780 of 4038 results

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