Articles 2021

Lawyers should be aware of the risks of conducting work from personal electronic devices or accounts, as a number of recent court decisions have demonstrated that executives and advisors may be compelled to produce such communications in the event of a dispute or litigation.

In College of Optometrists of Ontario v. Essilor Group Inc, the Court addressed the scope of provincial legislative authority in respect of regulating out-of-province eyewear retailers. Other topics covered this week included summary judgment in a breach of contract case, assessments of solicitors’ accounts, and willful blindness in the context of a fraud claim.

This paper surveys a host of potential issues that can arise when a taxpayer disposes of their principal residence following the 2016 amendments to the Income Tax Act. Starting with an overview of the current legislative rules, the paper then goes on to highlight problems including having a non-resident owner, Trusts and principal properties, and dual Canadian-US citizens selling their principal residence in Canada.

There were a large number of Child and Youth Law court decisions and news stories in 2018. We’ve compiled this list to highlight the growing recognition of the many legal issues directly affecting children and the list for 2019 is already well along its way.

There were only four substantive civil decisions released. In two of them, the Court continued to provide guidance on the Anti-SLAPP provisions of section 137.1 of the Courts of Justice Act.Other topics covered this week include contractual interpretation and costs.

The Business Corporations Act of Ontario (“OBCA”) currently requires corporations to prepare and maintain corporate books and records. However, corporations incorporated or continued under the OBCA need to be aware of new onerous amendments to the OBCA which quietly came into force on December 10, 2016.

This article explores the implication of growing Canadian household debt on estates in the context of the estate administration tax.