Articles 2019


Land Transfer Tax: Possible Changes and Introduction of GAAR

  • June 16, 2014
  • Ray Mikkola

This brief article addresses a reference in the 2014 Ontario Budget regarding two proposed amendments to the Land Transfer Tax Act: addressing certain "aggressive" tax structures that employ the de minimis partnership transfer exception, and the introduction of a general anti-avoidance rule into the Land Transfer Tax Act. Thanks to Steve Pearlstein for pointing out to me this part of the Budget as tabled.

Real Property Law

Case Commentary on the Outaouais Synergest Case

  • March 20, 2014
  • Craig Carter

Craig Carter provides his interpretation as to the effect of this Ontario Court of Appeal case on the role of lawyers respecting due diligence inquiries for purchaser clients, among other issues. He highlights the importance of ensuring that there is a "bright line" separating the lawyer's responsibility and the client's responsibility for various matters on a file, particularly where responsibilities are sometimes allocated to the lawyer and sometimes to the client.

Real Property Law

E-Signatures and Agreements of Purchase and Sale: An Update

  • October 18, 2013
  • Ray Leclair and Maurizio Romanin

This brief article provides an update on the status of the Ontario Government's intention to allow agreements of purchase and sale for land to be executed by digital signatures, some of the challenges associated with doing so, and the role of various stakeholders in the process.

Real Property Law