Estate Beneficiaries Beware the Long Arm of Tax Collectors
Where a taxpayer has an outstanding tax debt in respect of which the Canada Revenue Agency is permitted to commence collection actions, one of the steps that the CRA may take is to have a certificate registered in Federal Court.
Residential Housing – Sales and Construction: HST Transitional Rules
A summary of the Ontario HST transitional rules affecting residential real property sales.
Residential Rental Properties – Leases, Sales and Construction: HST Transitional Rules
A summary of the Ontario HST transitional rules affecting residential real property rentals and construction.
Non-residential Real Property Sales: HST Transitional Rules
A summary of the Ontario HST transitional rules affecting non-residential real property sales.
Can You Create An Economic Disincentive to Litigation from Beyond the Grave
On June 28, 2016, before breaking for the summer, the City of Toronto’s powerful Executive Committee met and reviewed an earlier study by KPMG which looked at various new revenue-generating policy proposals with an eye towards addressing the City’s estimated $582 million operating shortfall for 2017.
Handle Estate Transfers of Real Property with Care
The devil is in the details for any conveyance of real property. However, the details become more important when an estate is a party to the transaction.
Leasing in an Uncertain Economy
As uncertainty in financial markets continues, affecting all aspects of the economy, commercial landlords ought to consider the manner in which they approach lease agreements and their negotiation, as well as the parties with whom they conduct business.