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The right of a tenant to enjoy its premises without interference from its landlord is unquestionably essential to any lease.

The last year and a half was a rough year for investors and businesses alike, as the markets and economy were on a downward spiral due to the pandemic and other global factors.

Most directors have heard the phrase "in camera meeting" but many are not certain what such a meeting really means.

Every corporation is operated differently and each may take on a life of its own. However, there are several elements all corporations have in common.

Wills and Estates lawyer Jennifer Corak's article "Revocation of Beneficiary Designations by Will and the Case of Alger v Crumb" was published in Section Insider from the Ontario Bar...

Difficulties arise for Corporations which lack a formal process governing the calling and conduct of board meetings.

Although I can barely remember it any more, turning 21 is a big deal! For example, when you turn 21 pretty much everyone thinks of you as an adult, and if you haven't already done so, you can go to university, ...

Litigator Matt Maurer was interviewed on CBC Toronto News where he commented on an issue regarding removing a difficult tenant who owes thousands in rent.

Although there are different ways to implement Alberta Trust structures, in general, the intention of using an Alberta Trust will be to have the income of the trust taxed in Alberta at low Alberta tax rates...

The recent decision of the Ontario Court of Appeal in Mroz v. Mroz expands on the principles elucidated in Sawdon Estate, and adds to the body of jurisprudence dealing with evidence of a testator's intentions.

This article is the third instalment in a four-part series. The fourth and final instalment will appear in next month's issue of Tax Notes.

This paper will discuss a limited selection of Canadian income tax issues arising in estate administration1 as follows.

The Canada Business Corporations Act[1] (the "CBCA") and provincial corporate statutes provide a mechanism for stakeholders of a corporation to seek redress for corporate conduct that is oppressive ...

In this, the fourth and final instalment of the Series, we'll examine what happens when trusts become subject to and then cease to be subject to the Section 94 Trust Rules.

February is not only known for the snow, or Wiarton Willie. It’s also what I call "RRSP" month – a last-ditch chance to contribute to your RRSP for 2013.

Another year, another budget. Sometimes I feel like I should not be surprised by what the Canadian government has in mind. Other years, I feel like a truck has side-swiped me out of nowhere.

PARBs are powerful tools; while some tax and trust practitioners are quite comfortable with using PARBs in Canadian discretionary family trusts ("Family Trusts"), these Insurance provisions have always made me uncomfortable.