Fixing Tax Mistakes: Rectification Order Affirmed

On October 30, 2019 the British Columbia Court of Appeal (“BCCA“) dismissed the appeal of the Attorney General and upheld the order of the Supreme Court of British Columbia (“BCSC“) rectifying a directors’ resolution declaring a dividend from the “capital dividend account” of a private corporation.[1] For additional background on the superior court decision under […] Read More
November 1, 2019
Tax

Think Leaving Equipment On Site Extends Your Lien Period? Think Again.

Builders’ liens provide unpaid contractors and subcontractors on a construction project the ability to secure a debt claim against a piece of land. While courts have acknowledged that the purpose of builders’ liens is to provide this protection, there are criteria that need to be met for a lien to be valid. One such criterion […] Read More
October 30, 2019

Doing Work on a Provincial Project? Protect Yourself with a Public Works Act Claim

The Public Works Act (“PWA”) is a helpful, rarely litigated piece of legislation for unpaid subcontractors. By submitting a PWA claim to the Provincial Government, a subcontractor has the ability to seek compensation outside of its contractual rights from the party it contracted with on public projects that otherwise may not be lienable. This is […] Read More
September 10, 2019

City Moves to License AirBnBs and Other Short-Term Rentals

The Urban Planning Committee voted on Tuesday, August 20, 2019, to recommend the adoption of a new Business Licence Bylaw, in an effort to begin regulating short-term rental accommodations in the City of Edmonton. Often described simply as “short-term rentals”, these accommodations are typically transacted between “hosts” or “operators” and prospective guests, through online platforms […] Read More
August 28, 2019

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

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

Act On Your Legal Obligations to Avoid Post-Death Disputes

A recent case from the Ontario Superior Court of Justice, Birnie v Birnie, 2019 ONSC 2152, has several important lessons for Canadians when it comes to estate planning.  The case is an important reminder to be aware of your existing legal obligations when making your estate plans.  It is also a good reminder to revisit […] Read More