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Estate Administration
Tax Tips and Traps: Charting a Path during the Sale of Business Assets (On-Demand)
About
Faculty
About
Review some fundamental asset sale tax concepts to help corporate lawyers understand the basic tax consequences that could arise from the sale. Topics include classification of property, depreciable versus non-depreciable capital property, drafting tips and traps, earn-outs and contingent considerations, restrictive covenants, common tax elections, and hybrid sales.
Comments focus on transactions involving a private corporation selling all the assets used in an active business carried on in Canada.
This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 39 minutes.
Faculty
Presenter
Jeremy L. Comeau, Felesky Flynn LLP
03/2023
N/A
Purchase and Sale of Shares (On-Demand)
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Faculty
About
Explore common income tax considerations that arise in share purchase transactions, with an emphasis on particularly important items for non-tax practitioners to understand. Discuss general income tax considerations and specific considerations for non-arm’s length purchase transactions.
This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 42 minutes.
Faculty
Presenter
Jessica L. Fabbro, Dentons Canada LLP
03/2023
N/A
The Income Tax Act: Drafting Considerations for Section 85 Rollovers (On-Demand)
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Faculty
About
Discuss the context on section 85 of the Income Tax Act for drafting purposes. Identify situations where a section 85 rollover can be used as a tax planning tool, review legislative requirements and mechanics of the provision, and consider related income tax and sales tax matters. Discuss how to document a section 85 rollover transaction against this technical background.
Practical aides are also provided in the form of checklists and precedents, including a sample share structure, a sample resolution of the directors, and a sample section 85 transfer agreement.
This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 37 minutes.
Faculty
Presenter
Colleen Ma, Miller Thomson LLP
03/2023
N/A
The Income Tax Act: Section 86 in Practice (On-Demand)
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Faculty
About
Discuss how section 86 of the Income Tax Act allows for the exchange of shares within the same corporation to occur on a tax-deferred basis when certain criteria are met. Identify how section 86 differs from section 51, note certain issues and situations to watch for, discuss the implications of the tax on split income (TOSI) regime, outline considerations when working with accountant, share best practices to implement in anticipation of Canada Revenue Agency review of section 86 transactions, and summarize post-transaction issues and opportunities.
A standard share exchange agreement is also provided.
This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 50 minutes.
Faculty
Presenter
Matt Sharp, GGT Chartered Professional Accountants
03/2023
N/A
An Introduction to Tax-Deferred Share Exchanges and Section 51 (On-Demand)
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Faculty
About
Discuss the purpose of a tax-deferred share exchange and identify some fundamental concepts for planning and implementing a share exchange. Explore the technical requirements and mechanics of section 51 of the Income Tax Act. Review some practical issues that arise in planning or documenting a section 51 share exchange.
This presentation also includes a set of example documents for the implementation of a basic section 51 exchange of common shares for preferred shares by an individual shareholder.
This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 40 minutes.
Faculty
Presenter
Scott McCamis, MLT Aikins LLP
03/2023
N/A
An Introduction to the Tax Court of Canada (On-Demand)
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Faculty
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Dive into an introduction to the Tax Court of Canada and a judicial perspective on strategies for helping clients with Tax Court matters.
This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 42 minutes.
Faculty
Presenter
Justice D.R. Sommerfeldt, Tax Court of Canada
03/2023
N/A
Charter Notices and Voir Dires (On-Demand)
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Faculty
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This presentation provides a brief outline of Charter notices and voir dires from Judge R. Shaigec of the Provincial Court of Alberta (Criminal Division).
This on-demand program was originally presented as an in-person program in November, 2019. Total running time is 40 minutes.
Faculty
Presenter
Hon. Judge R. Shaigec, Provincial Court of Alberta
03/2023
N/A
The New Presumption of Identity: Proof of Elements (On-Demand)
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Faculty
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Explore how legislative updates to the Criminal Code section 320.31(1)(a) lead to substantial changes to both substantive and procedural impaired driving law. In examining the question about certifiable alcohol standards, this presentation reviews the decisions of numerous cases under both the old and new legislation.
This on-demand program was originally presented as an in-person program in November, 2019. Total running time is 33 minutes.
Faculty
Presenters
Tim Foster QC, Foster Iovanelli Beyak Kothari
Melissa Kostiuk, Alberta Crown Prosecution Service
03/2023
N/A
Blood Evidence in Impaired Driving Cases (On-Demand)
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Faculty
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Discuss different methods for obtaining blood samples and changes to legislation in relation to blood evidence, including demands, warrants, presumptions, and certificates.
This on-demand program was originally presented as an in-person program in November, 2019. Total running time is 35 minutes.
Faculty
Presenter
Steve Smith, Gunn Law Group
03/2023
N/A
Impaired Driving and Bill C-46 Amendments: Just What is a Conveyance, Anyway? (On-Demand)
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Faculty
About
Discuss Bill C-46’s introduction of the term “conveyance” into impaired driving legislation under the Criminal Code. Review how definitions of a motor vehicle, vessel, aircraft, or railway equipment have impacted decisions in past case law and offers 3 points to consider with the switch to the general “conveyance” definition.
This on-demand program was originally presented as an in-person program in November, 2019. Total running time is 40 minutes.
Faculty
Presenter
Marlo MacGregor, Alberta Crown Prosecution Service (Team Lead, Criminal Driving Unit)
03/2023
N/A
Mens Rea in Refusal Cases (On-Demand)
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Faculty
About
Consider the implications of the change in wording of a refusal charge under section 320.15 of the Criminal Code. Examine the elements of a refusal charge and what the Crown needs to prove. Identify the conflicting lines of jurisprudence related to proof of mens rea, and explore what may be constituted as a reasonable excuse for non-compliance.
This on-demand program was originally presented at an in-person program in November, 2019. Total running time is 27 minutes.
Faculty
Presenter
Katherin Beyak, Foster Iovanelli Beyak Kothari
03/2023
N/A
Effective Legal Support (On-Demand)
About
Faculty
About
Top-notch legal support staff make a tremendous difference to quality of work and life. Develop strategies for getting (and staying) organized, efficiently prioritizing, using office technology more effectively, and for providing more meaningful support overall.
This on-demand program was originally presented as an in-person program in January 2017. Total running time is 4 hours, 35 minutes.
Faculty
Chair
Michelle D. Millard, Felesky Flynn LLP
Presenters
Ross McLeod QC, Law Society of Alberta
Elizabeth Aspinall, Law Society of Alberta
Bev Boyden, Walsh LLP
Bente Hallin, Felesky Flynn LLP
Mike Horne, Landmark Collaborative Health
Kristine Jeffels, Bow Valley College
Aurora Lifeso, Felesky Flynn LLP
Donald MacDonald, EWI Works
Catherine Ritchie, EWI Works
Jeff Moggach, Massage Therapist Association of Alberta
Marvin Toy, Great-West Life/London Life
03/2023
N/A