Various provisions of the Income Tax Act operate to deem transfer of property, specifically non-arm’s length transfers, to take place at the fair market value of the property.

An amalgamation is defined for the purposes of subsection 87(1) as a merger of taxable Canadian corporations where all of the property, liabilities and shareholders of the predecessor corporations immediately...

Welcome to the inaugural issue of Class Act, the newsletter of the Ontario Bar Association's Class Action Section.

Welcome to the inaugural OBA Class Action Newsletter. We have witnessed a number of exciting firsts this year.

I have been asked to provide a few brief remarks on the American Bar Association’s recent resolution to adopt protocols establishing best practice guidelines for U.S.-Canada cross-border class actions.

In the wake of the Court of Appeal of Ontario ruling in ,em>Smith v. Inco Limited, 10 years after the Supreme Court of Canada decision in Hollick v. Toronto (City), should we conclude that claimants in environmental class actions in Ontario are doomed to fail?

The debate over the likely ameliorative or exacerbating effects on certification of class actions arising from the recent decision in Pennyfeather v. Timminco has been heated.

A recent decision by Justice Strathy of the Ontario Superior Court of Justice has provided substantive and definitive support for third-party funding arrangements for class proceedings in this province.

On July 1, 2010, the provinces of British Columbia and Ontario became subject to the harmonized sales tax under the Excise Tax Act.

A recent case has given hope to taxpayers who want to seek relief from accrued interest and/or penalties that have roots in a taxation year many years past.