Reporting Requirements for Labour Organizations and Labour Trusts Waived
by Kimberley Cunnington-Taylor on December 21, 2016
In 2015, changes were made to the Income Tax Act to impose extensive financial disclosure obligations on labour organizations and labour trusts; information that would be made publicly available through publication on Canada Revenue Agency’s website. The broad array of information to be reported includes the salaries and benefits paid to particular officers, directors, trustees, employees and contractors.
Season's Greetings from the Business Law Group
by David A. Stout on December 21, 2016
Season's Greetings from the Business Law Group at Nelligan O'Brien Payne LLP!
We wish you a happy and wonderful holiday season, and a healthy and prosperous new year!
9th Annual Not-for-Profit LAB Update - Program Topics and Registration
by Kimberley Cunnington-Taylor on September 29, 2016
Nelligan O’Brien Payne, Collins Barrow Ottawa and RBC Royal Bank will be presenting the 9th annual Not-for-Profit Sector LAB Update on Wednesday, November 16th, 2016 at the Centurion Conference Centre in Ottawa, Ontario. This event is designed to provide you with a comprehensive update on the recent changes and issues affecting not-for-profit organizations and charities.
This year the focus is on “Risks: Awareness and Management”.
Ontario Court of Appeal Confirms Condo Boards are Entitled to Deference
by Blog Editor on September 14, 2016
The Ontario Court of Appeal recently overturned a decision of the Superior Court, in which the Judge found a Board had acted oppressively by refusing a unit owner’s request (made under section 98 of the Condominium Act) to modify the common elements of the condominium.
The July 2016 decision of 3716724 Canada Inc. v. Carleton Condominium Corporation No. 375 concerns a mixed-use condominium located in the Byward Market area of Ottawa, Ontario. The unit owner is the owner of commercial parking units within the condominium’s garage. Those parking units were being used for monthly parking. The unit owner requested the Board’s consent to make certain common element modifications in order to convert the garage from monthly use to a 24/7 “pay and display” parking operation. The Board advised the unit owner that it was only prepared to consent on the condition that the unit owner hire a full-time security guard. The unit owner refused, and instead brought an Application in Ontario Superior Court seeking a Court Order allowing the requested common element modifications.
IPIC recommends "Innovation Box" in Pre-Budget Consultations
by Adam M. Tracey on August 23, 2016
The Intellectual Property Institute of Canada (“IPIC”), Canada’s professional association representing intellectual property practitioners across the country, has formally submitted recommendations for “fostering a culture of innovation” to Canada’s Minister of Finance. The submission was made in the months leading up to announcement of the federal Liberal government’s second budget under Prime Minister Justin Trudeau’s leadership.