Rectification: Where Are We Now?

This article was first published by the Canadian Tax Foundation in (2019) 9:2 Canadian Tax Focus. In the two years since the SCC narrowed the availability of rectification in Fairmont Hotels ( 2016 SCC 56), provincial superior and appellate courts have attempted to interpret the new limits placed on rectification. The post-Fairmont jurisprudence has largely been determined by the […] Read More
June 11, 2019
Tax

What’s Old is New Again – Municipal Reserve Lands in Alberta Cannot be Liened

Builders’ liens are a useful tool for unpaid contractors and subcontractors on a construction project. They provide a right to make a claim and register an instrument against title to a parcel of land, with the ultimate remedy being a sale of those lands in default of payment of the lien. However, not all lands […] Read More

Estate Planning for Privacy

The Supreme Court of Canada may soon be considering the intersection between estate and privacy law as well as the public policy behind the “open court” principle.  The personal representatives of the estates of murdered Canadian billionaires, Barry and Honey Sherman, have indicated they intend to appeal a very recent Ontario Court of Appeal decision […] Read More

Edibles Update: High Taxes in 2019 Federal Budget

Canada’s 2019 federal budget (the “Budget“) includes additional insight into the hotly anticipated regulatory regime for cannabis edibles, which is set to come into force in the fall of 2019. The Budget provides for a change to the current cannabis excise taxes for edibles, cannabis beverages and similar products that are set to become legal […] Read More
April 10, 2019
Tax

Mining Incentive Program Aims to Stimulate Mining Industry in NWT

The Government of the Northwest Territories (the “GNWT“) Mining Incentive Program (the “Program“) provides funding to prospectors and exploration companies who carry out mineral exploration work in the NWT. Under the Program, mineral exploration companies licensed to operate in the NWT can apply for up to $200,000 in funding and prospectors licensed to operate in […] Read More
March 20, 2019

Did You Sell Your Home in 2018? What You Need to Tell the CRA

Did you sell your home in 2018?  If so, did you know that you need to report the sale of your principal residence on your 2018 income tax return? In many cases where a person sells their residence it is possible to avoid paying income tax on the increase in value between the time of […] Read More
February 25, 2019
Tax

Roll it up! Rules and Regulations for Building your Cannabis Store

Opening a cannabis store in Alberta requires a large number of steps, including obtaining approval from the Alberta Liquor Gaming and Cannabis Commission (the “AGLC“). The Gaming, Liquor and Cannabis Act, RSA 2000, c G-1 (the “Act“) has provided the AGLC with the authority to regulate and licence retail cannabis stores in Alberta. The AGLC […] Read More

Show me the Money! Timing the Release of Holdback

In Alberta, where a contractor is of the opinion that the work under its contract is substantially performed, the contractor may issue and deliver to the owner a certificate of substantial performance (“CSP”) in respect of the contract. Taking this step allows a contractor to receive payment of the statutory 10% holdback prior to its […] Read More

Tick-Tock Goes the Lien Clock

Catriona Otto-Johnston and Jill Bishop Builders’ liens are an important tool, providing contractors, subcontractors, and suppliers security for unpaid work. The template s.48 Order requires a lien claimant to file a Statement of Claim within 180 days of registering the lien; however, before the template Order came into existence, this requirement was regularly seen in […] Read More

Edible Cannabis: What You Need to Know

With the Cannabis Act legalized most forms of recreational cannabis, many consumers and businesses alike may require further clarity on the limited scope of legalization and in particular the current prohibition on edible products containing cannabis. Edible cannabis is expected to be legalized in 2019 but questions remain about what regulations will apply to edible cannabis. […] Read More