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As we are all aware, a consequence of the covid-19 pandemic is the current "down market" in which we find ourselves.  In light of these times,... Read More
We all recognize that the economy is suffering from COVID-19 virus and the real estate industry has been hard hit.Government emergency measures imp... Read More
Apr 21, 2020
Commentary
In response to COVID-19, federal, provincial and municipal governments have taken urgent steps to respond to the health and economic crisis unfoldi... Read More
On April 7, 2020, the Ministry of the Attorney General announced an emergency order under the Emergency Management and Civil Protection Act, ... Read More
Since our last e-mail to you on March 23rd, existing emergency measures have been extended to April 14, 2020. In addition, the Federal and Provinc... Read More
Mar 23, 2020
Commentary
The spread of the novel coronavirus, Covid-19, has triggered the exercise of numerous emergency powers by the Federal, Provincial, and Municipal go... Read More
Published in The Lawyer's Daily | Wednesday, April 01, 2020 Covid-19 is causing the largest disruption to the Canadian economy, potentially in a c... Read More
Jul 8, 2019
Publication
Here is Jennifer Lynch's appearance on Hi Fi Radio – The Wolf on Bay Street with Wolfgang Klein on Saturday, July 6th on AM640. Jennifer spo... Read More

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Estate & Succession Planning

Published in Canadian Tax Foundation | May 01, 2019 Subsections 40(3.3) and (3.4) generally apply to prevent a corporation, partnership, or t... Read More

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Tax Law  |  Estate & Succession Planning

Nov 2, 2018
Publication
 "Recent Tax Court Guidance on Valuing Private Corporation Shares", The Estate Planner, Report No. 268 (May, 2017), Wolters Kluwer. click :&n... Read More

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Tax Law  |  Estate & Succession Planning

Listen to Errol Tenenbaum's webinar, where he discusses the Finance Department's proposed changes to the taxation of private Businesses. Read More
Aug 25, 2016
Publication
"Section 212.1 and the GAAR", Tax Topics, Report No. 2320 (August 25, 2016), Wolters Kluwer.   click: CCH - Univar Read More

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Tax Law  |  Estate & Succession Planning

 In November 2014, the Supreme Court of Canada (Bhasin v. Hrynew, 2014 SCC 71 ) issued a unanimous decision which effectively expanded the common law approach to “good faith” in contracts by recognizing that there is a duty to act honestly in the performance of contractual obligations as part of that “good faith”.

In order to better understand what this means in terms of contracts and their performance going forward, we need to consider the facts in the Supreme Court case

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Keywords

Bhasin v. Hrynew 2014 SCC 71  |  Contracts  |  Good Faith  |  Honesty  |  Lease  |  RENX  |  The Legal Corner

Under the general rules of the Excise Tax Act (Canada) (the "Act"), participants in a joint venture (often referred to as "co-tenants" in the real ... Read More

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Tax Law  |  Estate & Succession Planning

Feb 1, 2014
Publication
David Shlagbaum was part of a panel of three experts, including Stan Tepner (VP, CIBC Wood Gundy) and Malcolm Burrows (Head, Philanthropic services... Read More

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Business Law  |  Estate & Succession Planning

Jun 18, 2012
Article
You're a successful woman who owns a thriving business. Your husband has little or nothing to do with it. Still, you want to make him a shareholder. Why? Read More

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Estate & Succession Planning  |  Business Law

Mar 1, 2012
Article
Your children would like to acquire an ownership stake in your business. You would like to accommodate but are wisely against the notion of gifting the business to your children. You would also like to cash in on a portion of the current value of the business. Read More
May 12, 2011
Article
Transition planning is the process of preparing for the transition of ownership of a business, either to the next generation, a management team or an outside buyer. In the process you need to confront yourself, your family and your business, begin a dialogue and be open to where it leads you. Read More
Transition planning is a process of preparing for the transition of a business either to the next generation, a management team or an outside buyer. In the process you need to confront yourself, your family and your business, begin a dialogue and be open to where it leads you. Read More
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