News December 16, 2019 –
When the annuitant of a registered plan (i.e. RRSP, RESP, TFSA, etc.) passes away, income tax regulations provide that the value of the plan must be included when calculating the deceased’s income for the year of…
https://perlaw.ca/2019/12/16/the-lifetime-benefit-trust/
News November 11, 2019 –
Whether purchasing or selling, a real estate transaction should be governed by a contract. Such a contract is known as the Agreement of Purchase and Sale (“APS”). The APS sets out the obligations and…
https://perlaw.ca/2019/11/11/orea-and-the-residential-real-estate-transaction/
News October 31, 2019 –
Patenting can be expensive. As a company expands their patent portfolio and files in multiple countries, often it becomes necessary to cull certain patents/applications in a portfolio to keep costs in check. Culling…
https://perlaw.ca/2019/10/31/canadas-new-patent-regime-coming-into-force-october-30-2019-beware-of-pitfalls-for-reinstatement-of-rights/
People
Tessy brings over seven years of experience in the legal field to Perley-Robertson, Hill & McDougall LLP/s.r.l. Tessy joined the firm as a Law Clerk in 2018, and carries out a wide range of responsibilities. Her…
https://perlaw.ca/people/tessy-katsoulis-2/
News September 10, 2019 –
The Ministry of the Attorney General recently appointed ADR Chambers as the Authorized Nominating Authority (the “Authority”) responsible for qualifying, appointing, and training construction adjudicators under…
https://perlaw.ca/2019/09/10/interim-construction-adjudication-takes-effect-in-october-2019/
News August 21, 2019 –
Perley-Robertson, Hill & McDougall LLP/s.r.l. is proud to congratulate the following lawyers who have been recognized in the 14th Edition of The Best Lawyers in Canada. Nominated by their peers for legal excellence,…
https://perlaw.ca/2019/08/21/firm-lawyers-recognized-in-the-14th-edition-of-best-lawyers-in-canada/
News August 16, 2019 –
The Income Tax Act (the “Tax Act”) contains provisions that allow the Minister of National Revenue (the “Minister”) to collect amounts owed by one taxpayer under the Tax Act from another person. Under…
https://perlaw.ca/2019/08/16/collito-timing-issues-related-to-the-collection-provisions-of-the-income-tax-act/
News August 8, 2019 –
In April 2018, the Supreme Court of Canada issued its decision in R v Comeau, 2018 SCC 15, regarding the constitutional right of the provinces to restrict the trade of alcohol across provinces. The Supreme Court…
https://perlaw.ca/2019/08/08/access-to-interprovincial-trade-in-alcohol-improving/
