Enforceability of Ski Pass Releases

As we head into ski season in British Columbia, the recent case of Morgan v. Sun Peaks Resort Corporation delves into the issue of the enforceability of ski field releases.  It is very common when purchasing a ski…

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CRA Develops Political Activities Self-Assessment Tool

Canada Revenue Agency (“CRA”) has developed an online self-assessment tool for charities to use to determine if they are carrying on political activities and if those activities are within the limits of the Income Tax Act. The online…

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Canadian Tax Planning and “Reportable Transactions”

The Government of Canada passed legislation requiring disclosure of reportable transactions to the Canada Revenue Agency (CRA). The legislation addresses concerns about how aggressive tax avoidance transactions affect the fairness of the income tax system – everyone must…

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First Time Tax Credit for Charitable Donations

Canada Revenue Agency (“CRA”) has provided a Charitable donation tax credit calculator on their website.  A link to the calculator can be found here. For qualifying first time donors, CRA has published information regarding the First-Time Donor’s Super…

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Can a beneficiary force an Executor/Trustee to make an interim distribution from an Estate?

Although it is an established tenant of estate administration law in British Columbia that an executor has their “executor’s year” before they must start distributing the estate, a recent decision from  the Supreme Court of British Columbia has…

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Guilty Beyond a Reasonable Doubt

The outcry over the acquittal of George Zimmerman for the murder of Trayvon Martin is another of example of the public's failure to understand the criminal justice system.

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C3s coming at the end of July

The British Columbia Business Corporations Act has been amended to provide for Canadian Contribution Companies (“CCC’s”) or (“C3’s”) which will be able to be incorporated in British Columbia from July 29, 2013.  C3s, which are based on a…

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Update on who gets to keep the Deposit

As an update to our prior posting on this matter, the British Columbia Court of Appeal have recently considered another factual scenario where the purchaser failed to complete on a contract of purchase and sale in the case…

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Trademark Clearinghouse is Open

The Internet Corporation for Assigned Names and Numbers (“ICANN”) has opened a new Trademark Clearinghouse as part of its gTLD program (N.B. see here for our prior posting on gTLD’s). With this service Trademark holders can register their…

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US Citizens Abroad Organise to Fight Worldwide Tax Net

This article address the issue of the tax problems faced by expatriate American citizens, especially with regard to Foreign Account Tax Compliance Act (FATCA) compliance.

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