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SCC upholds lower court decision on Crown corporation’s immunity from federal tax
Andromache KARAKATSANIS top
Justice Andromache Karakatsanis determined that ‘there is no question that the federal GST falls squarely within the meaning of ‘taxation’ in s. 91(3) of the Constitution Act, 1867, and that, as a statutory Crown agent, BCI enjoys the same constitutional immunity in respect of its property as the provincial Crown does.’

Friday, December 13, 2019 @ 12:36 PM

Last Updated: Friday, December 13, 2019 @ 1:29 PM

The Supreme Court of Canada (SCC) has ruled in a 6-1 decision released Dec. 13, that the British Columbia Investment Management Corporation (BCI or bcIMC), a Crown corporation that manages and invests pensions and other money for several public-sector organizations, is immune from federal tax under the Excise Tax Act (ETA). However, it held that BCI is still bound by provisions in the Reciprocal Taxation Agreement (RTA) and the Comprehensive Integrated Tax Coordination Agreement (CITCA). ... [read more]

Agency seeks input on Manitoba’s lack of laws on unclaimed property

Friday, December 13, 2019 @ 11:40 AM

The Manitoba Law Reform Commission is seeking feedback on whether the province should adopt legislation to deal with unclaimed bonds, securities, insurance and other forms of intangible personal property left abandoned, forgotten or intestate. ... [read more]

Alberta law society holds practice fees steady, moves on strategic plan Alberta Law Society president Rob Armstrong

Friday, December 13, 2019 @ 8:41 AM

The Alberta Law Society’s final bencher meeting of the year was a look towards the future as it finalized its 2020 budget as well as the strategic plan which will guide it in the future. Benchers passed the 2020 business plan and budget at the meeting, which was held in Edmonton Dec. 5. ... [read more]

SCC rules property purchased by trust included in Quebec’s family patrimony Subscriber only content Malcolm Rowe sm

Thursday, December 12, 2019 @ 2:20 PM

The Supreme Court of Canada has ruled 5-2 that a home purchased by trust should be included in the family patrimony under the Civil Code of Quebec (CCQ), which means the property will be equally divided upon dissolution of the marriage. The issue unique to Quebec was brought before the Supreme Court in Yared v. Karam 2019 SCC 62, in a decision released Dec. 12. ... [read more]

B.C. family law reform proposals aimed at less adversarial system, smaller burden on courts Wesley Shields, FH&P Lawyers

Thursday, December 12, 2019 @ 1:37 PM

The government of British Columbia is considering a significant revamp of how family matters are dealt with in provincial court, with an eye to making the system less adversarial and easier to navigate, as well as helping to ensure actions can be resolved before taking the big step of going before a judge. ... [read more]