Real Estate Prices, Disclosure and the UK Market

Foreign companies will be forced to disclose ownership before buying English property.

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BC Budget 2016 – Real Estate Update

British Columbia Provincial Budget and amendments effecting real estate in BC, including changes to the Property Transfer Tax Act.

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Home Owner Grant Threshold Increases in 2016

British Columbians who own homes valued up to $1.2 million may be eligible to receive a full home owner grant this year.

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CRA’s Revised Position on Private Health Services Plans

Effective January 1, 2015, a plan is considered a PHSP as long as the premiums paid under the plan relate “all or substantially all” to medical expenses that would otherwise qualify for METC (assuming all other conditions to…

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Taxation and “Small Business”

Given MP Trudeau's commitment to running deficits for the next few years, he will be simultaneously looking for new forms of revenue. Perhaps small business is in his cross-hairs. Let's hope the Minister focuses her energies on those…

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Charities – Deed or Declaration of Trust?

The benefits of a trust, rather than a corporation or society, for a Canadian charity.

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Your Estate Plan and the New Tax Rules

Following amendments proposed to the Income Tax Act (Canada) to become effective on January 1st 2016, certain trusts will now be taxed at the top marginal tax rate rather than the lower graduated tax rates that some trusts…

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Isn’t Uber Green Enough?

This article examines the legal issues of car share service Uber, in Vancouver.

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Stricter Enforcement Regime Planned for Non-­Resident Buyers of Australian Homes – A Precursor to What Might Happen in Canada

The Australian government is to introduce stricter enforcement of the rules controlling non-­residents' purchases of residential property. Is this a precursor of what might happen in Canada.

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US Limited Liability Limited Partnerships (“LLLPs”)

This article addresses the question of characterization of US LLLP, by setting out the principles that it would rely on, to make that characterization.

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