Cutting the Red Tape? New Condo Regulations are on Hold for Further Review

On July 1, 2019, the Government of Alberta announced that the revised Regulations and amendments to the Condominium Property Act that were scheduled to come into force that day have been placed on hold until January 1, 2020. In a recent statement, Nate Glubish, Minister of Service of Alberta, stated that the delay was necessary […] Read More
July 24, 2019

Fairness is in the Eye of the Beholder in the Tender Process

The tender process has long been a staple of the construction industry. Variations of that process, via requests for proposals (“RFPs”), requests for quotations (“RFQs”) or other similar processes have also been developed, with varying levels of adherence to the traditional tender model. These models allow someone putting a project out for bid to include […] Read More
July 24, 2019

Tax Incentive Amendments to the Municipal Government Act

New revisions to the Municipal Government Act (the “MGA“) aim to grant municipalities the ability to offer tax incentives to encourage business investment. Bill 7 the Municipal Government (Property Tax Incentives) Amendment Act (“Bill 7“) received Royal Assent and came into force on June 28, 2019. At its core, Bill 7 aims to help local […] Read More

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