Repeated Failure-To-File Penalty: Scope Narrowed

Michelle Moriartey

A repeat late filer may be assessed a penalty of up to 50 percent of the income tax payable that was unpaid when the return was due. However, in Hughes v. The Queen (2017 TCC 95; informal procedure), the court held that the penalty does not apply when the taxpayer files the return within the time period set out in the demand to file. This is a marked departure from the CRA's administrative practice to date. Hughes could be the basis for the filing of a notice of objection with respect to recent applications of this penalty to clients, particularly since the onus is on the minister to prove that the penalty has…

Read Article

The First Appointment

Kate Marples

The First Appointment Receiving instructions from clients and providing advice to them in response to those instructions is at the heart of a Wills and Estate Planning practice.  Developing standard practices for an initial client interview, file opening…

Read Article

The Principal Residence Exemption

Laura M. Peach


PREPARING FOR PROPOSED CHANGES Many taxpayers are aware that an exemption from tax on capital gains may be available when those gains arise from the disposition of their principal residence. However, proposed changes to the Income Tax Act could limit the…

Read Article

Jurisdiction Disputes in Estate Litigation

Amy D. Francis

Jurisdiction Disputes in Estate Litigation Amy Francis[1] As an increasing number of wealthy people in BC own assets in other jurisdictions, it has become critical for estate litigators to understand the conflicts of laws issues that arise in…

Read Article

Legal Considerations for Death and Incapacity

Genevieve N. Taylor and Christine M. Muckle

INTRODUCTION This paper identifies the building blocks of an estate plan that are necessary to ensure a client’s financial and health care wishes during life, as well as the disposition of his or her assets on death, are accomplished in a way that is…

Read Article

To Be or Not To Be – The Executor: His Powers, Obligations and Liabilities

Genevieve N. Taylor and Christine M. Muckle

INTRODUCTION The position of executor brings with it incredible responsibility and serious potential for liability. Although the fees awarded for fulfilling the duties may seem generous, in all honesty, you are paid for what you get.   A person should…

Read Article

The Integration of Family and Estate Law

Lauren Blake

Introduction Families across Canada hold property in joint tenancy for many reasons - including as a means of simplifying their estate, avoiding probate fees and protecting gifts from challenge under wills variation legislation. However, this is a complex area…

Read Article

Passing of Estate Accounts

Amy D. Francis and Ken Vimalesan

In this paper we will explore some specific recent issues that have arisen in the case authorities that deal with passing of estate accounts. Specifically, this paper will focus on the jurisdiction of the registrar and standard of review, pre-taking of…

Read Article

All Trusts, All the Time – Implied, Resulting and Constructive Trust Claims

Lauren Blake

I.     Introduction The concept of who actually owns an asset arises frequently in the areas of both family and estate law. Families often transfer ownership to real estate and other assets without considering the legal consequences of the transfer. The…

Read Article

Foreign Rectification Orders

Foreign Rectification Orders[1] In Canadian Forest Navigation Co. Ltd. v. The Queen (2016 TCC 43), the court found that the minister was not bound by rectification orders granted to a taxpayer by foreign courts. The court noted that the taxpayer has two…

Read Article
Load More