Insights

The practice of law is changing every day, and the effect of changing legislation on businesses is significant. We write about recent developments in the world of tax & business law, keeping a watchful eye on the changing landscape for our clients. See what we’re thinking about, and what your business should be looking out for.

Tax & Estate Planning

When to Review Your Estate Plan

While death and divorce may be clear indicators that a review of Will is needed, a variety of life events can impact your estate planning, from starting a new business venture to welcoming a new member of your family. These changes may impact not just your Will but also your Enduring Power of Attorney or Personal Directive. The following table presents a non-exhaustive list of circumstances that should prompt a review of your estate plan. When to Review Your Will A non-exhaustive list of circumstances that should prompt a review of your estate plan A. Changes in Family Relations ·        …


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Tax & Estate Planning

The Modernization of the Estate Planning Process?

A Discussion of Recent Changes in BC and Alberta Remote Signings Officially Possible in Alberta Back in May, we excitedly announced that Wills, Enduring Powers of Attorney, and Personal Directives could be validly signed and witnessed via video conference in Alberta. While that was technically true, it became immediately clear that further guidance would be required in order to make the process workable. The initial language allowed witnessing to occur virtually, but it did not specify that each witness could sign a separate but identical version of each page of a Will (i.e. it did not allow counterpart signature pages)….


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Tax & Estate Planning

Virtual Witnessing of Estate Planning Documents (COVID-19)

The Provinces of Alberta and British Columbia have recently passed Ministerial Orders which will temporarily allow for the virtual witnessing of Wills, Enduring Powers of Attorney, Personal Directives (Alberta), and Representation Agreements (BC), provided certain requirements are met. Notably, the BC Order requires that the relevant document be witnessed by a lawyer or notary public, while the Alberta Order requires that the individual making the document receives advice from a lawyer respecting the making, signing and witnessing of the document. Effective from May 15, 2020 (in Alberta) and May 19, 2020 (in BC), individuals who wish to make or update…


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Tax Law

Proposed Legislation Could Push Back Tax and Corporate Deadlines Amid COVID-19 Pandemic

On May 19th, the Government of Canada published draft legislative proposals aimed at creating greater flexibility on certain statutory timelines in the midst of the COVID-19 pandemic. If implemented, the...

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Tax & Estate Planning

Estate Planning in Uncertain Times

Caution: Documents prepared at home may not be effective in achieving your wishes Posted by: Britta Graversen | May 15, 2020 | Filed under: Estate Planning PLEASE NOTE: Since the...

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Business Law

Tales of Flawed Disclosure: The Importance of the FDD Certificate

The recent decision of the Ontario Superior Court of Justice (the Court) in the case of 2483038 Ontario Inc. v. 2082100 Ontario Inc. (2020 ONSC 475) (the Fit for Life...

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Business Law

Default Deference to Administrative Tribunals – The New Era of Review Standards

Background Judicial review involves a process by which a court is asked to review a ruling made by an administrative tribunal in Canada (a Tribunal). Tribunals include the Investment Industry Regulatory...

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Litigation

Invoice Interest: The Alberta Court of Appeal provides a warning to suppliers

Suppliers who incorporate interest provisions into their invoices should take heed of the Alberta Court of Appeal’s decision in H2S Solutions Ltd. v Tourmaline Oil Corp., 2019 ABCA 373. In...

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Litigation

Creditors and the Oppression Remedy

We have written a series of articles about the oppression remedy and its application to the shareholders of a corporation. See “Business Judgment and the Fair Treatment of Shareholders” (July...

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Litigation

A Primer on Regulatory Offences

Criminal law is premised on the notion that “an act does not make a person guilty unless the mind is also guilty”. The two components that make up a true...

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