Articles 2020

Manjit is a partner in the tax group at Miller Thomson. She received her law degree from the University of Toronto and was called to the Bar in 2000. Manjit advises on Canadian and cross-border tax matters to public and private companies, partnerships, trusts, private equity and infrastructure funds, pension plans and sovereign wealth funds.

Kathryn Walker discusses strategies for salvaging underwater stock options.

Randy Schwartz and Seth Lim report on the recent Tax Court case Zomaron Inc. v. The Queen (2020 TCC 35).

The various regions of the Superior Court of Justice continue to reopen, and to further develop their procedures for online filing and remote hearings. Several regions of the SCJ posted new notices recently that apply to estates and trusts practitioners in those areas.

Applications to pass accounts can be complex and confusing, even for those with dedicated estates practices. The timeline and detailed procedural steps in Rule 74.18 are unlike those in any other proceeding. And despite their detail, those provisions leave unanswered many substantive questions about when, and on what evidence, objections will be determined by a court. As this article points out, practitioners should not forget s. 49 of the Estates Act when considering their litigation strategy.

In Becker, the Court found the trial judge made no error by not considering an alternate theory that, though not raised and developed at trial, was never formally abandoned. In Toronto Std Condo Corp, the Court clarified that claims within the scope of an arbitration agreement must be arbitrated. This case also addressed stare decisis. Other interesting cases covered pre-trial procedure where a decade-old claim was further delayed due to COVID-19, and introduction of fresh evidence on appeal.

Jan Goddard was this year's recipient of the OBA Award of Excellence in Trusts and Estates Law. For those who missed the virtual awards ceremony and Jan's inspiring comments, we have included her speaking notes for your reading pleasure. Congratulations again, Jan, and thank you for reminding us what an important, and endlessly interesting, area of law this is.

On September 21, 2020, the Province published notice of a proposed regulation under the Ontario Heritage Act, finally implementing amendments passed as part of Bill 108, the More Homes, More Choice Act, 2019. Both the amended Act and the regulation are to come into force on January 1, 2021. This article offers a summary of the changes.

On the evening of September 30, 2020, over 120 lawyers and other professionals attended virtually to hear from Roger Love and Faisal Mirza on “Civil, Charter, and Human Rights Challenges,” part 2 of the Race and Policing Series, co-hosted by the Criminal Justice and Constitutional Civil Liberties and Human Rights (“CCLHR”) sections of the Ontario Bar Association (“OBA”). This article provides a brief summary of the program.

A hotly anticipated regulation under the Planning Act (O. Reg. 509/20) came into force on September 18, 2020, following on the heels of two recent amendments to the Planning Act: Bill 108, the More Homes, More Choices Act, 2019 and Bill 197, the COVID-19 Economic Recovery Act, 2020. Alongside the regulation, the Province proclaimed into force the remaining Bill 108 and Bill 197 amendments to the Development Charges Act and Planning Act. Here are six things you need to know now.