Articles

Ever since the 1992 decision in Southridge Construction Group Inc. v. 667293 Ontario, section 48 of the Construction Act has been interpreted to the effect that once a lien is discharged, a claimant cannot lien again for services performed prior to the date of the perfection of the first, discharged lien. How has the uniform application of Southridge changed as a result of the recent decision in 9585800 Canada Inc. v. JP Gravel Construction, 2019 ONSC 3396 (S.C.J.)

Author Margaret Nixon, of Stikeman Elliott LLP, reviews the recent decision of the Tax Court of Canada in Prairielane Holdings Ltd. v. The Queen, 2019 TCC 157. In this case, the Court considers the deemed association rule in subsection 256(2.1) of the Income Tax Act and provides useful guidance on the legal principles that are applicable in determining whether one of the main reasons for the separate existence of two or more corporations is the reduction of tax.

This was a light week for the Court of Appeal. Topics covered included the rescission of agreements of purchase of sale of condos arising out of material changes, and the allocation of parenting time and decision-making responsibilities. The Court also clarified that “unlawful gambling”, as defined by the Criminal Code, includes games of mixed skill and chance.

On June 20, 2019, the Special Senate Committee on the Charitable Sector released its final report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector, setting out its findings from a year-long study with respect to the charitable and non-profit sector and making 42 recommendations to the Government of Canada. Following is a brief summary of the discussions and recommendations made in the Report.

On April 11, 2019, the Ontario Government released the 2019 Budget, which included a number of financial measures that will result in a reduction in provincial government funding for many not-for-profits in Ontario. Following is an overview of some of the more important issues that charities and other not-for-profits facing imminent reduction or elimination of provincial government funding may need to consider.

PBSC's University of Toronto and Osgoode Hall Chapters are currently recruiting Lawyer Supervisors to assist with the operation of two Toronto-based pro bono clinics that provide wills, powers of attorney for property and personal care, and reporting letters for low-income individuals.

Following are this week’s summaries of the civil decisions of the Court of Appeal for Ontario. Some of the topics covered this week include rolling limitation periods in the breach of contract context, the admissibility of video surveillance and social media evidence at trial, and the law pertaining to dependent contractors in non-employment relationships.

IP lawyer Amrita V. Singh analyzes recent Federal Court of Appeal decision regarding the correct jurisdictional vehicle for appealing the Registrar of Trademarks' decision to amend the ownership of a trademark registration.