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A bank was liable to the CRA where money was owed under the Excise Tax Act by a client of the bank. The bank had given the client a loan secured by real property; the client then sold the property and repaid the loan. Under the ETA, both the property and the proceeds of the property were held in a deemed trust for the Crown; the Court ruled that the ETA prevented the bank from relying on the defence of bona fide purchaser for value: 2018 FC 538

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This excerpt from the updated Drainage (Western) title examines Canadian law with regards to British Columbia's Water Sustainability Act

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The concept of “inducement” of an employee to leave secure employment involves a spectrum of facts

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2018 ONCA 778; Bankruptcy and insolvency --- Companies' Creditors Arrangement Act — Miscellaneous

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Digest of the Week | Frustration of Contract

Employee took leave of absence for a medical condition and was advised that he was terminated from employment as a result of frustration of contract

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Digest Of The Week | Fairfield Sentry Limited v. PricewaterhouseCoopers LLP

2018 ONCA 696; affirming Fairfield Sentry Limited et al v. PwC et al (2017), 2017 ONSC 3447; Bankruptcy and insolvency — Proving claim — Provable debts — General principles

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CED: An Overview Of The Law — Wills — Rectification and Curing Deficiencies

This excerpt from the updated Wills title examines Canadian law with regards to rectifying and curing deficiencies in wills

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A journeyman is someone who is fully qualified and can perform the full scope of work in the trade or quasi-trade right up to the most complex

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The testatrix provided in will that if any of her children, or combination of them, wished to purchase farm property, they could do so at 75 per cent of appraised market value provided they entered into agreement of purchase and sale with her trustee within one year of date of her death. The testatrix's intention in the face of competing offers from the children could not be ascertained.

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Digest Of The Week | 58 Cardill Inc. v. Rathcliffe Holdings Limited

Mortgagor retained contractor to build student residence on property — Mortgagee provided mortgage financing to mortgagor in amount of $11,700,000 — When four claims for lien were registered against property, mortgagee delivered notice of default under mortgage — Mortgagee appointed receiver-manager over construction project and property with power to sell property — Receiver sold property for amount of $14,390,000 — Liens were paid and mortgage discharged as part of conveyance of property — Amount of $351,000 was assessed and withheld by mortgagee as additional three-month interest charge that was supplementary to mortgage interest calculated to date of closing — Mortgagor's application for determination that mortgagee was not entitled to additional three-month interest charge was granted

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Motion judge found termination clause unenforceable, Court of Appeal found that motion judge should have interpreted whole clause, rather than each sentence Amberber v.

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Digest of the Week | Working for no consideration is not a transfer of property

Taxpayer corporation was incorporated by three lawyers, father and two daughters — Almost decade later, Minister assessed taxpayer for over $2 million and assessment was premised on assumption that father had transferred property worth more than $3 million to taxpayer for little or not consideration — Taxpayer appealed — Appeal allowed — It was found that father was either employed by taxpayer for no salary or worked for taxpayer as volunteer — Father provided services to taxpayer's clients on behalf of taxpayer and fact that he chose to do so for no consideration did not change nature of his relationship with taxpayer — Nothing employee provided to firm could be described as property, because employee provides services, not property — If father and taxpayer had agreed that father would be paid and had father later waived that right, father could have been said to have transferred property, for example, salary receivable, to taxpayer — As it was found that father did not transfer property to taxpayer by working for no consideration, appeal was allowed and assessment was vacated.

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