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CRA position on members as shareholders and benefit issues

In the case of a SAFE, or a Simple Agreement for Future Equity, an investor essentially makes a cash investment in a company and a promise of future equity later.

The Not-for-profit Corporations Act (Ontario) (ONCA) that we have been waiting for since 2010 is likely going to come into effect on January 1, 2021 or shortly thereafter.

Employers often mistakenly believe that they are better protected by choosing fixed-term (temporary) employment arrangements instead of indefinite (permanent) employment arrangements.

Alternate Planning To Secondary Wills For Avoiding Probate And Estate Administration Tax

The government of Ontario passes Ontario Regulation 129/20 under subsection 7.0.2(4) of the Emergency Management and Civil Protection Act...

In Ahluwalia, the appellant husband and respondent wife sought to address various family law issues arising from the breakdown of their marriage, ...

Being named the executor of an estate is often a thankless job. It requires considerable time, patience, and dedication – over at least a year and a half, all while grieving the loss of the deceased.

Absent a sequel by way of appeal, the Ontario Superior Court of Justice may have struck the final blow to the head of "zombie deeds".

In the realm of mortgage enforcement, lenders who are faced with a borrower's default have an array of remedies at their disposal.

When lending to corporations, commercial mortgage lenders often require personal guarantees from directors, shareholders, or beneficial owners.

Subsequent advances under the mortgage may also have priority, unless, at the time of the advance, a lien had been preserved or perfected or the mortgagee had received written notice of a lien.

Gavin Tighe and Stephen Thiele analyze Cycle Toronto v. Ontario, the landmark Ontario Court of Appeal decision that overturned a lower court ruling blocking the removal of Toronto's Bloor, Yonge, and University bike lanes.

Once again, the Canada Border Services Agency ("CBSA") has pushed back the implementation of the CBSA Assessment and Revenue Management project ("CARM").

On June 22nd, 2023 Bill C-47 received Royal Assent. The legislation entitled "An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023" S.C. 2023 c. 26 contains provisions...

Can Courts award larger notice periods than what was originally requested in the pleadings? The Ontario Court of Appeal's recent decision of Lynch v. Avaya Canada Corporation, 2023 ONCA 696...

Gavin Tighe and Stephen Thiele unpack the legal chaos surrounding violence in hockey, sparked...

On June 26, 2020, the Supreme Court of Canada released its decision on Uber Technologies Inc. v Heller regarding the enforceability of mandatory arbitration clauses...