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  • Article

    New Legislative Changes To Ontario's Rules Of Civil Procedure

    The Government of Ontario has enacted a series of legislative changes to the Rules of Civil Procedure, R.R.O. 1990, Reg. 194 (the "Rules") which will come into effect on December 1st, 2024.
    CanadaLitigation, Mediation & Arbitration
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    What Is A Compensable Mental Injury?

    What are the factors required to demonstrate a compensable mental injury? Evidence from friends and family will be accepted, and there is no necessity of a medical expert.
    CanadaLitigation, Mediation & Arbitration
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    The Only Constant In The Construction Industry Is Change – Amendments To Ontario's Construction Act In Force As Of January 1, 2026

    In 2017 and 2018, Ontario implemented a major overhaul of its construction lien legislation. In 2018 and 2019, as the changes came into force, Ontario's Construction Act (the "Act")...
    CanadaReal Estate and Construction
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Tax-Free First Home Savings Account: Estate Implications And Income Splitting Opportunities

    On April 1, 2023, the Tax-Free First Home Savings Account ("FHSA") was introduced by the Federal Government as a supplementary method for Canadians to save for their first home.
    CanadaTax
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    For Tax Purposes, Do You Know Where You Live?

    In tax law, the concept of residency is used to determine tax liability based on whether there is a sufficient connection between an individual or legally recognized entity and a jurisdiction such that the jurisdiction is justified in taxing such individual or legally recognized entity on their worldwide income.
    CanadaTax
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Estate Dispute Shows That Leaving An Unclear Will Can Have Serious Legal And Personal Consequences For Family Members And Estate Trustees

    A discussion on a recent decision by the Ontario Court which demonstrates how, in interpreting an unclear will, a court may consider evidence about the character and experience of the deceased and the circumstances in which the will was prepared.
    CanadaFamily and Matrimonial
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    A Primer On Reviewing Contracts

    "Cojo Transportation Limited" is not the same as "Cojo Logistics Inc. or "Cojo Logistics".
    CanadaCorporate/Commercial Law
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    The Dog Owners' Liability Act v. The Occupiers' Liability Act – At Odds?

    This is an interesting determination, especially with rental properties. Section 14 of the Residential Tenancies Act does not allow the preclusion of tenants from keeping animals on rented property.
    CanadaReal Estate and Construction
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Court Of Appeal Holds Mortgage Not Fraudulent Despite Misappropriated Corporate Authority

    In 2006, the LTA was amended in an attempt to ensure that fraudulent instruments would not be given effect in the title register addressing a valid concern that a property owner...
    CanadaCriminal Law
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    How To Virtually Execute Wills And Powers Of Attorney During The COVID-19 Pandemic

    On April 7, 2020, the Ontario Government issued the Order in Council under the Emergency Management and Civil Protection Act (the "Emergency Order").
    CanadaFamily and Matrimonial
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Running A Business? You Should Have An Estate Plan: Part III – Corporations

    You've built a business plan for success. Now, it's time to build an estate plan for succession.
    CanadaFamily and Matrimonial
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    A New Game-Winning Strategy To Defend Against Summary Judgment

    A few recent decisions from the Ontario Courts may provide a bullet-proof strategy for responding counsel to resist summary judgment motions.
    CanadaLitigation, Mediation & Arbitration
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Court Of Appeal Sends Crosstown LRT COVID-19 Decision Back For Rehearing

    The Eglinton Crosstown Light Rapid Transit line is a major infrastructure project and the first to receive an Ontario court ruling on a contractual dispute resulting from the COVID-19 pandemic.
    CanadaLitigation, Mediation & Arbitration
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Ontario Court Of Appeal Reaffirms Broad Protection Under Anti-SLAPP Legislation

    The Ontario Court of Appeal’s decision in Sheridan Retail Inc. v Roy reinforces the breadth and strength of Ontario’s anti-SLAPP framework and serves as a reminder that attempts to recast claims to avoid dismissal...
    CanadaLitigation, Mediation & Arbitration
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Tax Court Of Canada Holds That The Sale Of An Airbnb Rental Property Is Subject To GST/HST

    While the sale of a previously occupied residential property is generally exempt from HST, the Tax Court of Canada (the "Court") in 1351231 Ontario Inc. v. The King, 2024 TCC 37 recently held that the sale...
    CanadaTax
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Ontario's New Probate Procedure For Small Estates

    The Ontario Government has recently introduced a simplified probate procedure for estates valued up to $150,000, which will come into effect on April 1, 2021.
    CanadaFamily and Matrimonial
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Landlords And The Duty Of Good Faith

    In 2505243 Ontario Limited o/a ByPeterandPaul.com Princes Gate GP Inc. et al. ONCA 859 ("2505243 Ontario Limited"), on appeal from the Ontario Superior Court of Justice, the Court of Appeal...
    CanadaReal Estate and Construction
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Ontario Superior Court Refuses To Break Up A Major Deal As A Result Of The Disruption Caused By COVID-19

    Ever since the lockdowns imposed by COVID-19 started crippling businesses across Canada, there has been a lot of speculation over whether courts will allow parties to get out of deals they...
    CanadaCoronavirus (COVID-19)
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Prescribed Interest Rate To Climb To 2% In July 2022

    Canadians currently enjoy access to a significant income splitting opportunity. The prescribed interest rate – which has remained at 1% since June 2020 – has allowed families to ...
    CanadaTax
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Just When You Thought You Were Safe….More Changes To Estate-Related Legislation

    As most estate practitioners are aware, significant changes to the Succession Law Reform Act ("SLRA") are coming into force on January 1st, 2022.
    CanadaFamily and Matrimonial
    Pallett Valo LLP
    Pallett Valo LLP

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