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Jun 2, 2020 |

Force Majeure Clauses: What Are They & Why Are They Important?

Definition Of Force Majeure A force majeure clause is a provision in an agreement that suspends a party’s duty to perform certain obligations un...
May 22, 2020 |

Mergers For Not-For-Profit Corporations & Charities

There are many reasons that a not-for-profit corporation (NFP) or a charity may wish to merge — or amalgamate — with another organization....
Jan 27, 2020 |

Can the Sole Shareholder of a Private Corporation Dispose of Corporate Assets in Their Will?

In the recent decision of Trezzi v Trezzi, 2019 ONCA 978, the Court of Appeal confirmed that a sole shareholder of a private corporation has the ...
Feb 19, 2019 |

Differences Between Sole-Proprietorship, Partnership, or a Corporation in Ontario

Generally speaking, there are three ways to register a business in Ontario: sole proprietorship, partnership, or a corporation. Sole proprietorship A...
May 15, 2018 |

Intestacy and Vehicles – Who’s Left Holding the VIN?

Intestacy and Vehicles – Who’s left holding the VIN? The death of a family member is always difficult, and it becomes more so when having ...
Sep 20, 2017 |

How Long Do I Have to Administer an Estate?

HOW LONG DO I HAVE TO ADMINISTER AN ESTATE? Estate trustees have difficult task of managing the affairs of the Estate, which can sometimes be a time c...
May 11, 2017 |

Your Asset Purchase/Sale Just Got Easier!

The Bulk Sales Act (“BSA”) has been repealed. On March 22, 2017, the Burden Reduction Act, 2017 (“BRA”) received royal assent....
Jan 18, 2017 |

Record Keeping Responsibilities of Agents Acting Under a Power of Attorney

Agent’s financial record keeping responsibilities while acting under a power of attorney for property The power of attorney document creates a l...
Nov 20, 2016 |

Safe Income and You

Safe Income and You: Why inter-corporate dividend structures for related parties are at risk Recent changes to the Income Tax Act have resulted in ad...
Apr 28, 2015 |

HST Treatment of Vacant Land

HST Treatment of Vacant Land In the absence of a statutory exemption, the sale is real property is subject to HST pursuant the Excise Tax Act, R.S.C. ...
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