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Monday, January 13, 2020 @ 1:08 PM

Income tax clearance certificates and right of liquidators to indemnification Hand signing document

Subsections 159 (1), 159 (2) and 159 (3) of the Income Tax Act (ITA) and their Quebec equivalents operate to impose personal liability for income tax and other amounts due by a deceased taxpayer on a legal representative who distributes property of the deceased in his or her possession or control without obtaining a clearance certificate from the CRA. ... [read more]

Monday, January 13, 2020 @ 11:01 AM

More natural resources, environmental case law to watch in 2020 B&WPowerTower.jpg

In part one of this two-part article, we discussed the Independent Electricity System Operator (IESO) Market Rule challenge by the Association of Major Power Consumers in Ontario and the revocation of the Renewable Energy Approval for Nation Rise wind farm. In part two we discuss the recent Court of Appeal decision on the IESO’s Global Adjustment mechanism. This decision could have serious implications for how electricity costs get recovered in Ontario.  ... [read more]

Friday, January 10, 2020 @ 2:41 PM

Ambiguity in stock options, restricted share unit plans: Latest from Court of Appeal Fractured Handshake

The Ontario Court of Appeal has again weighed in on the issue of entitlement to wrongful dismissal damages for loss of stock options and restricted share units (RSUs). ... [read more]

Friday, January 10, 2020 @ 10:59 AM

Limitation period for duty to defend applications Man on clock

The limitation period for commencing duty to defend applications was recently clarified by the Ontario Court of Appeal in Reeb v. Guarantee Co. of North America 2019 ONCA 862 (Reeb). ... [read more]

Friday, January 10, 2020 @ 10:02 AM

When Quebec Court of Appeal can overlook ‘entire agreement clause’ windpower

Invenergy produces and sells electricity generated by wind towers. Éolectric finds suitable sites, maps them, obtains regulatory approvals and then collects royalties from Invenergy. ... [read more]

Friday, January 10, 2020 @ 9:01 AM

Climate change: Parties to M&A must be diligent climate_goldenegg_sm

Climate change has the potential to impact an exceptionally wide range of businesses, and failure to assess these risks when evaluating M&A opportunities may result in costly mistakes. As a result, businesses need to be especially diligent in their assessment of a range of factors that may be impacted by the changing climate when completing M&A transactions. While the risks that should be considered will, of course, vary between transactions, the following is a list of climate-related factors that will likely be relevant to the majority of M&A transactions. ... [read more]

Thursday, January 09, 2020 @ 12:10 PM

Will carbon majors have to pay for climate damage? Governments could make them Earth melting to water

As shown in part one of this article, the climate crisis is already causing large financial losses. Governments and individuals will increasingly face overwhelming bills. Most of the fossil fuels that are driving this crisis have been produced and sold by 103 companies, the carbon majors. Can they be made to pay for the resulting damage? ... [read more]

Thursday, January 09, 2020 @ 11:58 AM

Role of secret surveillance in workplace Hi tech video

The most frequent use of secret surveillance is when an employee is off work and collecting benefits due to an injury, and the employer or the insurer has reason to suspect that the employee is exaggerating. The employer will sometimes hire a private investigator, who will follow the injured worker around and take secret videos.   ... [read more]

Thursday, January 09, 2020 @ 8:26 AM

Vavilov and Bell cases: Arbitration awards at risk? arbitration_loops_sm

On Dec. 19, 2019, the Supreme Court of Canada released its decision in Canada v. Vavilov 2019 SCC 65 (and companion cases, see Bell Canada v. Canada 2019 SCC 66) on the issue of standard of review for administrative law decisions. The legal profession could not have asked for a better holiday present. ... [read more]

Wednesday, January 08, 2020 @ 2:00 PM

Rethinking the obituary in digital age digital_obituariy

We’re told not to click on links in e-mails, not to open attachments from unknown sources, and not to provide personal information to someone we don’t know on the phone or on the Internet. So why is it we still create obituaries, also known as death notices, as if we are completing a job application regardless if its purpose is a legal declaration or memorial announcement. ... [read more]