Ian Dunbar Contributes to Canadian Lawyer Magazine

On September 21, 2023, Bill C-56, the Affordable Housing and Groceries Act, passed first reading. If passed, the Act will give developers of…

There’s a new scam on the web: Electronic Fund Transfer (EFT) scams. Most are familiar with established scams like phishing and ransomware and…

Can a business providing both exempt supplies and taxable supplies of goods and services claim Input Tax Credits (ITCs) under the Excise Tax Act…

Owning your own business offers many opportunities. But it also carries inherent risks, including exposure to personal liability. These three…

A Will is a key ingredient of any estate plan - and one of the most important documents a person ever signs. It allows a person to control how…

We updated this publication on March 30, 2023. On January 1, 2023, the Prohibition on the Purchase of Residential Property by Non-Canadians…

We updated this publication on November 1, 2023. Beginning December 31, 2022, both Canadian and non-Canadian trustees, partners of a…

On April 14, 2022, the New Brunswick Court of Appeal released its decision in Royal Bank of Canada v. Estate of Susan Lynn Williams, revisiting…

To help realtors better prepare their clients to ensure smooth real estate transactions with timely closings, here are the answers to the 10…

Purchasing commercial real estate as an investment, as a component of a business startup or as one asset in the share purchase of an existing…

On July 28, 2021, the Supreme Court of Canada issued a decision protecting the status of the Companies’ Creditors Arrangement Act (CCAA) as a…

Estate planning is a customized process; the goal is to create a plan that’s best for a person’s unique situation. And while all estate…

An ever increasing number of people originally from China now reside in Canada. It is more important than ever to recognize and understand the…

The current state of closed Canadian borders and stringent travel restrictions in efforts to contain the COVID-19 pandemic is likely to be the…

All trusts that continue to be in effect past December 31, 2020, will be subject to new reporting requirements and harsh non-compliance…

For business owners, estate planning is directed at protecting the business’s legacy as well as the financial security of both family members…

Estate planning is directed at protecting your assets and your loved ones from creditors and unnecessary income tax or probate fees, and your…

On October 2, 2020, the Supreme Court of Canada clarified the existence and application of the anti-deprivation rule in Canadian bankruptcy law.…

The financial technology (Fintech) industry uses technology to support and enhance financial and banking services.

The Supreme Court of Canada recently released a much-awaited decision regarding the Companies’ Creditors Arrangement Act (CCAA). The CCAA is…

We updated this publication on February 17, 2023. As of June 13, 2019, private companies incorporated under the Canada Business Corporations…

On January 25, 2019, the Supreme Court of Canada considered, for the first time, “Henson trusts” and the nature of a disabled…

As of January 2019, incorporating a limited company in N.S. will be more economical. On September 7, 2018, the N.S. government announced it’s…

This publication has been updated as at July 8, 2022. Changes to the Canada Business Corporations Act (CBCA) over the past several years have…

Equity compensation plans are a valuable and versatile tool for many corporations, from early-stage startups to established blue-chips.…

Whether a provincial court will grant police a “production order” under the Criminal Code of Canada requiring a non-Canadian company to…

Parents often threaten their children that if their behaviour did not improve they will get a lump of coal in their Christmas stockings. On…

Blockchain technology has already been a transformative force in a number of sectors. Its most prominent use to date has been as the…

October 2, 2017 marked the end of the consultation period relating to the taxation of private corporation proposals the Department of Finance…

On October 19, 2017, the Toronto Stock Exchange (TSX) announced it had adopted amendments to its Company Manual. Originally proposed in Spring…

On October 27, 2017, the Supreme Court of Canada confirmed that a bank that pays out on a fraudulent cheque has the protection of section 20(5)…

Canada’s most important trading relationship is – in all likelihood – about to change: the current U.S. administration has put the future…

Recently, the Federal Court of Appeal confirmed that a tax debtor’s bankruptcy does not extinguish the federal Crown’s priority to proceeds…

In the not-so-distant past, Canadian enforcement of its anti-corruption and anti-bribery legal regime has been relatively laid-back. But the…

On July 18, 2017, Canada’s Minister of Finance released proposed changes to the Income Tax Act (Canada) that, if implemented, will mark one of…

A corporation does not always sail in calm or safe waters. Cash shortages, unattainable or unmet goals, Board disagreements over the best course…

On June 23, 2017, the Supreme Court of Canada decided that in a contest between the choice of forum clause in Facebook’s online terms of use…

On April 24, 2017, the N.S. Government issued regulations that will finally allow the Builders’ Lien Act amendments permitting early release…

In three years (lightning speed in the law), medically assisted dying went from being illegal to being legal. A great deal has changed, a great…

On April 13, 2017, Canada’s federal government introduced legislation that, if passed into law, will legalize recreational cannabis in Canada.…

Recreational cannabis isn’t legal yet - but much of the associated stigma is already gone, usage is up and employers are feeling the workplace…

Connections between Canadians and the U.S. have never been as numerous or transparent as they are now: many Canadians own U.S. property, have…

Effective January 1, 2017, the kinds of trusts that can claim the Principal Residence Exemption (PRE) will be limited. Now, the PRE allows…

On December 14, 2016, Bill 46 and the Newfoundland and Labrador Public Procurement Act became law. The new Act isn’t yet in effect, however,…

On December 9, 2016, the Supreme Court of Canada clarified when a court can rectify a transaction that has had unintended tax consequences for…

It’s been a long time coming, but Newfoundland and Labrador is finally getting new public procurement legislation. On November 29, 2016, Bill…

On November 17, 2016 the Supreme Court of Canada decided a mortgagee has the mortgagor’s implied consent to disclose its discharge statement…

There is an old expression about “selling the Brooklyn Bridge”. Recently, a bankrupt subcontractor attempted to register a lien against the…

Canada’s most important trading relationship might undergo some change with the results of the 2016 U.S. election. Facilitating cross-border…

On September 15, 2016, the New Brunswick Court of Appeal clarified the province’s statutory regime governing both the exercise of a lender’s…

On September 9, 2016, the Supreme Court of Canada decided in Musqueam Indian Band v. Musqueam Indian Band (Board of Review) that an Indian band…

The standards expected of market participants are steadily increasing in response to demand to address white collar crime – including…

As of June 25, 2016, provincially regulated workers and employers in Nova Scotia, Quebec, BC and Saskatchewan can participate in Pooled…

The condo real estate market, both retail and commercial, is hot. But condo developers and unit buyers need funding. Here’s the legal…

Real estate vendors and purchasers have high expectations of their realtors – and they don’t often hesitate to pursue legal action against…

In its June 16, 2016 decision in Rogers Communications Inc. v. Châteauguay (City), the Supreme Court of Canada decided a municipality’s…

On June 3, 2016, the Supreme Court of Canada, in two related decisions, strengthened the legal protection of solicitor-client privilege in…

On June 30, 2016, amendments to National Instrument 45-106 Prospectus Exemptions and related changes to Companion Policy 45-106 Prospectus…

You’re on a tight timeline to issue a press release. You finish your draft and ‘cut & paste’ your standard “forward-looking…

It’s now certain: in Newfoundland & Labrador, liens can’t be placed on Crown land or holdbacks with the possible exemption allowing for…

On May 6, 2016, the Supreme Court of Canada generally affirmed the common law rule that positive covenants do not run with the land. More…

On May 6, 2016, the Supreme Court of Canada decided that a mortgage imposing a higher interest rate in the event of default and reserving a…

Amendments changing the early warning reporting system take effect on May 9, 2016, provided all necessary approvals are obtained (except in…

On April 14, 2016, Canada’s federal Justice Minister proposed legislation setting out the conditions that a person wishing to undergo…

Incorporation offers legal advantages to sole proprietors of small businesses, including certain tax advantages. However, when a corporation…

Access to sufficient capital to fund operations, research and development, and other costs is a key challenge for start-ups and for some small…

Note: On June 9, 2016, the Supreme Court of Canada dismissed the National Alliance’s application for leave to appeal the New Brunswick Court…

We updated this publication on July 21, 2022. Every party to a Right of Way has some idea of what that Right of Way is – but many times,…

Hindsight is 20/20. Lawyers can’t always predict the outcome of a legal claim. But when a dispute between an investment client and her…

Snow can be a big nuisance at this time of year, but snow load - the weight of the snow, usually measured in pounds per square foot - can be…

NOTE: On April 14, 2016, the federal government proposed legislation setting out the conditions that a person wishing to undergo…

This publication has been updated as at August 25, 2022. Many believe that only public companies or large, established companies with many…

The Canadian federal government has been concerned for some time about “treaty shopping” by non-residents – the practice of non-residents…

A general security agreement (GSA) is the most common form of personal property security used in the Atlantic Provinces to secure commercial…