On March 18, 2013 the Ontario Court of Appeal gave its decision in the case of Keewatin v. Minister of Natural Resources. In doing so, the Court reversed a Superior Court decision that significantly complicated the way in which resource developers and provinces deal with approvals to carry on activities on Crown lands that fall under certain of the “Numbered Treaties”. .
I often get calls from counsel from other provinces about the workings of Manitoba land transfer tax. The requirement to pay land transfer tax in Manitoba arises out of Part III of The Tax Administration and Miscellaneous Taxes Act. The tax is exigible on the registration of a transfer at a Land Titles Office (LTO). The LTO is made the agent of the Crown for purposes of collecting and remitting that tax.
TDS has over 120 years of history providing legal services to clients locally, nationally and internationally and is committed to providing clients with solutions to their legal challenges, wherever they arise and over. While many clients associate TDS locally with Manitoba and nationally in Ontario, Saskatchewan, Northwest Territories and other Canadian jurisdictions, did you know that TDS can serve clients globally. Our firm is the exclusive Lex Mundi member firm for Manitoba, Canada. In fact, as this article is being written, one of our tax lawyers is on a video conference call with an American-based Lex Mundi firm, in an effort to help a Manitoba-based business to expand in the U. S.
As we are all aware, disputes arise from time to time between parties involved in construction projects. In the absence of any agreement between those parties to the contrary, the “default” method for resolving such disputes is litigation before the courts. While Canadian courts continue to deal on a regular basis with construction related disputes, there is an ever-increasing trend for parties involved in construction projects to elect alternative methods of dispute resolution. One of the primary methods used is arbitration, and it is now common to see arbitration clauses in construction contracts (see, for example, the dispute resolution provisions found in the general conditions of the CCDC 2 - Stipulated Price Contract, which allow either party to engage arbitration following unsuccessful attempts to resolve a dispute through mediation). This article appeared in the Manitoba Heavy Construction Association newsletter, The Heavy News Weekly, and is reproduced with permission.
Consider this situation. . Three brothers inherit the family farm business in the mid 1970’s and grow it over a period of time. Each of the brothers gets married and has children - some of whom participate actively in the business and some of whom do not.