Federal and provincial governments have been very supportive of business development over the years. They have designed numerous programs to meet the immediate and emerging needs of new and expanding businesses. All of the information found in this Guide can be obtained from government websites. There is just so much information on the websites that it sometimes is difficult for businesses to identify easily which programs or supports might best suit their needs.
Joint accounts, when properly used, can be an effective tool for estate planning. Unfortunately, the law which applies to the transfer of joint accounts on the death of one account holder is not well understood. This frequently leads to costly court fights between family members.
Expanding your business within Canada, or into Canada can present excellent growth opportunities, but what you do not know can hurt your chances of success. TDS Law hosted a panel to discuss issues related to Business Immigration, Corporate and Personal Tax, Labour and Employment and the benefits of various corporate structure options. Lunch will be included at this complimentary event.
Price is important. What a purchaser pays can mean a lot. How much HST/GST/PST is payable? What is the land transfer tax? Has there been a gain/profit for income tax purposes? What is the value that gets “booked” by the purchaser? So how do you figure out the price when the buyer is required to take on some future expense as part of the deal to buy a forestry, mining or oil and gas asset?.
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”. .
Peter Glowacki answers three questions about wills. Why is it important to have an up to date will, Why do most people not have a current will and how easy is it to make a charitable gift in your will?.
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.
Although from time to time claims for damage arising from herbicide, pesticide and fertilizer use are advanced against manufacturers and dealers under provincial Sale of Goods legislation, for the most part such claims proceed on the basis of negligence principles, that is to say, a departure from the ordinary standard of care expected of a dealer or manufacturer in connection with the sale of seed, herbicides, pesticides and fertilizers.
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. 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.
On October 1, 2012, The Franchises Act came into force in Manitoba (the “Act”). The Act seeks to formally regulate the relationship between franchisors and franchisees in Manitoba. Traditionally, the relationship between these two parties (in Manitoba) has been governed by contract law, with the balance of power typically resting with the franchisor. The Act attempts to regulate this imbalance.
The Government of Manitoba has announced a plan for a mandatory warranty to protect new home buyers. Under The New Home Warranty Act, which is now before the legislature, all new home builders will be required to register with a government office. A building permit for a new home may not be issued unless the builder is registered and the home is covered by a new home warranty. The new home warranty must be provided by a registered warranty provider which must either be an insurance company or have an insurance company undertake to assume its warranty obligations. The minimum period for a warranty is: any defects in labour, materials and design in houses and condominium units for 15 months; any defects in labour, materials and design in condominium common elements for one year.
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.
The federal Fisheries Act is one of the oldest pieces of legislation in Canada, pre-dating Confederation itself. With its prohibitions against the deposition of a “deleterious substance” into “water frequented by fish” and against the “harmful alteration or disruption, or the destruction” (“HADD”, for short) of fish habitat, it is also, at least in its current form, the most powerful piece of environmental protection legislation in the federal enforcement arsenal. This article first appeared in Mid-Canada Forestry & Mining Magazine.
What do the Disraeli Overpass, Manitoba Hydro Head Office and Red River Floodway have in common? Capitol Steel fabricated and erected the structural steel, provided design assist services, and conducted technical research and development in support of each project. In doing so, it spent money in the Province of Manitoba on salaries, goods and services, and paid taxes, all the while building on its solid experience, capabilities and reputation in Canada.