Minden Gross LLP

Important Information for Our Clients: Ontario's Harmonized Sales Tax

Why we need public input on the land registry system August 2010 Steven I. Pearlstein Ontario’s new Electronic Land Registration Services Act appears to be an attempt by the provincial government to raise cash by selling off registration access rights, and potentially even registration data, to address its budgetary needs. Family Trust Update August 2010 Matthew Getzler Recent CRA initiatives call for a review of existing trust structures. The Honest Fraudster –aftermath of the Braydon decision August 2010 Eleonore L. Morris A few important things to bear in mind in the aftermath of the Braydon decision when considering restructuring to accommodate current and future business opportunities. Restrictive Covenants: Last of the Unholy Trinity August 2010 David Louis Follow-up to the rant Kill Bill: Is C-10 on the Ropes originally published in 2009. Originally published in CCH Tax Notes 571 The Rodney Dangerfield Clauses July 2010 Stephen J. Messinger Stephen J. Messinger along with Jerald M. Goodman and Sharon D. Brown of Drinker Biddle & Reath LLP look at ten lease provisions that get no respect. This article originally appeared in July/August issue of Probate & Property Estate Cases Raise Taxing Issues July 2010 David Louis This article discusses a couple of recent cases – both involving estates - that raise interesting tax-related issues. Originally published in CCH Tax Notes 570 Green Roofing 101: Toronto's Green Roof Bylaw May 2010 Melodie D. Eng Beginning 2010, residents of Toronto will be seeing a newer and greener Toronto as Toronto is the first city in North America to pass a bylaw requiring the construction of green roofs on new developments What's a Resulting Trust? May 2010 Reuben Rosenblatt, Q.C. and Nicole Andreakos Just because a person is the registered owner of property does not necessarily mean that the person is the true owner Making use of NADAP, a closer look at industry arbitration May 2010 Irvin Schein As seen in the May 2010 edition of Canadian Auto World, Lawrence Papoff along with Irvin Schein take a closer look at NADAP agreements. Once a dealer signs a NADAP agreement, all disputes between the dealer and the automaker must be settled by arbitration, not in the courts Is a Family Trust Vulnerable to the CRA? Some Warning Signs May 2010 David Louis In recent months, structures involving trusts have received an unprecedented amount of attention CCH Tax Notes No. 568 Understanding the use and limits of the Repair and Storage Liens Act in Insolvency Proceedings May 2010 Eleonore L. Morris The Repair and Storage Liens Act endeavors to protect the rights of persons that maintain or increase the value of collateral though repair and/or storage services. In an insolvency proceeding, understanding the use and limits is essential to further the recovery of your client as a creditor and to limit, where possible, the exposure of your client’s interest or estate to priority lien claims. Neglect Is Not Just Unreported Income April 2010 Joan Jung Originally published by the Canadian Tax Foundation in (2010) vo. 10, no.2 Tax for the Owner-manager. Closer Encounters with the CRA April 2010 David Louis Increasingly Draconian strategies on the part of the CRA in an effort to bring in much-needed tax revenue- CCH Tax Notes No. 567 A Primer on Retaining & Relating to Outside Counsel March 2010 Irvin Schein A poor choice of outside counsel in the beginning can drive an unsatisfactory experience in the end. Making the best choice is crucial, and involves several steps Prescribed rate break March 2010 Samantha Prasad Don't miss out on a tax planning opportunity	Estate Planning 101 March 2010 Matthew Getzler The cornerstone of every successful family estate plan is the estate freeze. As the economy begins to recover from this past recession, it is an opportune time to implement an estate freeze, and in some cases a "refreeze". Close Encounters with the CRA March 2010 David Louis Three interesting developments with the CRA - CCH Tax Notes No. 566 Tax-Free Savings Accounts March 2010 David Louis and Matthew Getzler How to make the most out of your TFSA RRSP Tips for last minute contributors February 2010 Samantha Prasad 5 tips before tax season ends 10 Years After – Tax in the New Millennium February 2010 David Louis So where have we gone for the last 10 years? Presented below are what David considers to be the tax highlights of the last decade Pay- per-View: When do you have to pay for the use of Intellectual Property during the CCAA December 2009 David Ullmann and Melissa McCready When or how a user of licensed intellectual property, such as Super Channel, has to pay the owner of that licensed intellectual property, such as Alliance Entertainment Inc. or Metro Goldwyn Meyers Studios (“MGM”). The Trouble with Trusts December 2009 David Louis Are you concerned about the recent CRA attacks on trusts? Some timely advice from senior partner David Louis The New Harmonized Sales Tax Part II: The Ontario Transitional Rules and how they will affect your real estate December 2009 Samantha Prasad, Adam Perzow and Jodey Therriault How the HST will affect Property Leases and Property Construction and Sale. This is a follow-up to the article Ontario Harmonized Sales Tax Implications for Commercial Landlord The age of majority November 2009 Samantha Prasad Tax effective strategies for when your kids reach... Trigger a loss November 2009 Samantha Prasad Tax loss selling can be a lucrative strategy. Caisse Populaire: Solidifying Crown priorities in Bankruptcy November 2009 Eleonore Morris Quebec Court of Appeal and held that the Quebec Sales Tax (“QST”) and the Goods and Services Tax (“GST”) amounts that have been collected on behalf of the tax authorities but not remitted, or are collectible at the time of the bankruptcy, form part of the patrimony of the bankrupt estate. Lawyers as Debt Collectors – How Far is too Far? October 2009 Timothy R. Dunn and Eleonore L. Morris How far can a lawyer go in representing the interests of his or her client? What are the legal and ethical boundaries? Tax-free retreat October 2009 Samantha Prasad Avoid capital gains on that cottage investment. New Rules Of Civil Procedure: New Way To Litigate October 2009 Rachel Moses This article provides a summary of the most significant amendments that will change the way claims are litigated. Ontario Harmonized Sales Tax Implications for Commercial Landlords October 2009 Adam Perzow and Samantha Prasad HST “value-added” tax applies to all commercial activities related to the sale of goods and services Voting By Proxy Is Not For Directors’ Meetings September 2009 Hartley R. Nathan, Q.C. Historically, proxies were considered no more than agency agreements whereby a shareholder appointed another person to act on his or her behalf at a shareholders’ meeting. Now of course there are elaborate rules governing proxies and proxy solicitation for public corporations. Succession Planning - Intergenerational Cash Outs September 2009 David Louis An article that appeared in CCH Tax Notes/Estate Planner - October Control Premium – CRA Changes Policy on Freezes September 2009 David Louis Change in its assessing policy on the control premium issue	Tax & Family Business Succession Planning, 3rd Ed. David Louis, Samantha Prasad and new co-author Michael Goldberg have released for publication the third edition of their best-selling book Tax & Family Business Succession Planning. The book is published by CCH Canadian Limited. The book is now available and can be ordered on CCH's website www.cch.ca (or Google "Tax and Family Business Succession Planning"). Wills and Estates: Cases, Text, and Materials Howard S. Black recently authored a textbook Wills and Estates: Cases, Text, and Materials published by Emond Montgomery, 2008. Hartley R. Nathan released the 8th edition of Nathan's Company Meetings The long awaited 8th edition of the very popular Nathan's Company Meetings continues to provide the practical rules and guidelines for the call and conduct of effective meetings. The manual is published by CCH Canadian Limited.