Online Information now available for Registered Charities

Canada Revenue Agency has just announced a new feature on their online Charity search function.   The feature, “Charity Quick View” now displays a summary of the Registered Charity Information Return.  The Registered Charity Information Return is filed by…

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If Artwork can’t be sold should it valued at $0?

A recent article in the New York Times covers an interesting position taken by the IRS in relation to a piece of artwork entitled “Canyon” and created by Robert Rauschenberg (the “Artwork”).   The “sculptural combine” Artwork includes a…

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The Perils of Joint Tenancy with Children

A recent case decided by the Supreme Court of British Columbia, Eng (Re), demonstrates the risk parents take when adding their children to title to their property in joint tenancy.  Adding a child as a joint tenant on…

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An Oil Tank Surprise

In a recent case from the Supreme Court of British Columbia, A Speedy Solutions Oil Tank Removal Inc. v. Horvath Estate the Executor of the Horvath Estate had entered into a contract to sell the estate real property…

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Proposed gTLD’s Released Today

The Internet Corporation for Assigned Names and Numbers (“ICANN”) has today revealed a list of all the new generic Top-Level Domain names that have been applied for.  Currently there are only 22 gTLDs, (e.g. .com, .net, .org), but…

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Decision reiterates the importance for Charities to apply funds in accordance with their stated purpose at the time of donation

This is an abbreviated version of a case comment that was presented by Nicola at the May 24, 2012, CBA Charities Law and Not-For-Profit Section Meeting. In the Victoria Order of Nurses for Canada v. Greater Hamilton Wellness…

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Trade-mark a Sound?

Due to a recent court decision from the Federal Court of Canada, the Canadian Intellectual Property Office (the “CIPO”) is now accepting applications for trade-marks that consist of a sound.  This  in response to a trade-mark application filed…

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How important is it to plan ahead?

If you have ever had a niggling feeling that you should get around to writing your Last Will and Testament, you may be surprised to know that there are a couple of other documents you should also consider…

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Where does a Trust Reside – Canada or Barbados?

A recent landmark decision of Fundy Settlement v. Canada, 2012 SCC 14, issued by the Supreme Court of Canada (the “SCC”) on April 12, 2012, has clarified the rules for determining where a trust is resident for the purposes of…

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Sir Richard Branson and an Embarrassing Domain Name

A recent decision from the National Arbitration Forum demonstrates how Sir Richard Branson was caught out and embarrassed when a new Sponsored Top Level Domain (“sTLD”) was registered along with his name. sTLD’s are a select domains that…

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