Articles

Welcome from the Chair and Vice-Chair of the OBA's ADR Section.

This quarterly update provides the latest legislative pension and benefit changes in Ontario and Federally, regulatory updates from the Financial Services Regulatory Authority of Ontario, the Office of the Superintendent of Financial Institutions, and the Canada Revenue Agency, as well as relevant case law developments.

The case of Calmusky, released March 16, raises questions about the distinctions between assets held jointly with a Deceased, with right of survivorship, and an asset of a Deceased that passes by beneficiary designation on the death of the Deceased. Are there fundamental and principled differences between the two, or should both be subject to the same presumptions of resulting trust? This case comment reviews the facts of case, and flags some difficulties with the result.

The author outlines whether builders can rely on "no-registration clauses" to prevent purchasers from registering a certificate of pending litigation on title to a property, even if it is the builder’s fault that a transaction cannot close.

This article considers the interplay between section 80.4, subsection 15(2) and paragraph 20(1)(j) of the Income Tax Act (Canada).

Each month, the Trusts & Estates Section hosts a Brown Bag Lunch (or "BBL"). Any interested members are welcome to join. Participants discuss legal developments, procedural challenges, and any other issues that arise. If you've been missing your usual pre-Covid opportunities to network and discuss practice issues with your colleagues, pop by the next BBL, taking place via Zoom. This article provides a summary of topics discussed at the last BBL, including the surprising decision in Calmusky.

AgraCity Ltd. successfully appealed to the Tax Court of Canada from the Minister’s reassessment of its 2007 and 2008 taxation years. AgraCity had entered into a service agreement with a non-arm’s length Barbadian corporation to provide promotional and administrative services in respect of herbicide sales to Canadian farmers.

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.