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Date
Date
  • 61918.04
    This author provides insight into common accounting and tax principles that lawyers, acting as business advisors to agricultural operations, often apply to proactive planning. Some of the topics covered include drought deferral, restricted farm losses, tax planning opportunities, and death of a tax payer. Precedents attached. This paper was presented at the Family Farm Issues program in May 2014.
  • 61918.03
    This paper provides an overview of the tax rules that apply on the transfer of farm properties the rollover rules and the capital gains exemption. The author also explores how these rules might be used and what issues can arise in relation to death, divorce, and estate planning. Three precedent situations and their resolution are attached. This paper was presented at the Family Farm Issues program in May 2014.
  • 61918.01
    Family farming carries unique tax planning advantages not available to other Canadian businesses. The relevant rules provide opportunities to multiply capital gains deductions among family members. Other advantages are available in estate planning and in making post mortem elections. Various business vehicles may be used to conduct family farm operations and to transfer interests to family members. Using a multi-generational family farm as a backdrop to the discussion, this paper explores these issues in the context of a patriarch’s death and a divorce in the family. This paper was presented at the Family Farm Issues program in May 2014.
  • 61907.00
    This paper provides a general overview of business structures, including sole proprietorships, partnerships and trusts, with a primary focus on corporations. The features of each structure are described, along with some of the advantages and disadvantages of each. Appendices include Understanding the Alberta Business Corporations Act (an examination of the Act and the documentation required under it) and papers and/or precedents on incorporations, annual corporate filing requirements, corporate minute books, changes of directors or registered offices, share transactions, dividends, dissolution and revivals, and the role of CORES. This paper was presented at the Basic Corporate Procedures for Legal Support Staff seminar in April 2014.  
  • 61904.03
    The Personal Property Security Act does not apply to all liens, charges or interests. This paper looks at those liens, charges and interests, offering a discussion of those covered by the common law, by other Alberta statutes (for instance, the Builders’ Lien Act, the Warehousemen’s Lien Act and the Workers’ Compensation Act) and by federal law. This paper was presented at the PPSA Basics program in March, 2014.  
  • 61904.02b
    These experts provide history and background on the reach of the Personal Property Security Act. In particular, they focus on the concept of secured financing, detailing the seven categories of collateral and looking at issues including the characterization of leases, deemed security interests, and competitions among secured parties. This paper was presented at the PPSA Basics program in March, 2014.
  • 61904.02a
    This paper provides a detailed overview of the concepts of attachment and perfection with reference to the Personal Property Security Act and some practical pointers. A precedent Priority Agreement is attached. This paper was presented at the PPSA Basics program in March, 2014.
  • 61904.01
    Prepared by two experts in their field, this paper offers an informative and detailed overview of the aspects of registration outlined in its title. Topics include the contents of registration, collateral descriptions, verification statements, registration amendments and errors, priorities, and issues surrounding searches and search criteria. This paper was presented at the PPSA Basics program in March, 2014.  
  • 61903.02
    This paper represents a precedent, containing examples of typical USA clauses from preambles and definitions to shotgun remedies and shareholder meetings. This paper was presented at the Deconstructing Unanimous Shareholder Agreements Seminar in March, 2014.  
  • 61901.05
    This author provides high-level, basic summaries on a select number of documents in CRA’s Policy and Guidance section most applicable to registered charities carrying out or considering carrying out “social enterprise” activities. This paper was presented at the Advising Charities, Not-for-Profits, and Social Enterprises Seminar in November 2013.  
  • 61901.04
    This paper represents an update of a 2012 LESA paper. Its scope is a discussion of directors’ duties and liabilities in the context of not-for-profit organizations in Alberta under the Societies Act, the Canada Corporations Act, and the new Canada Not-for-Profit Corporations Act. In general, the principles and concepts examined in this paper apply to special GST corporations, Crown corporations, condominium boards, and other not-for-profit organizations. This paper was presented at the Advising Charities, Not-for-Profits, and Social Enterprises Seminar in November 2013.  
  • 61901.03
    British Columbia recently introduced the “Community Contribution Company”, a hybrid of for-profit business corporation and non-profit corporation without share capital. Its purpose is to allow limited investor returns within the context of a traditional for-profit company. This paper discusses the salient features of this new corporate structure, providing a balanced overview of its challenges and opportunities. It also reviews its various incarnations in other jurisdictions and outlines its potential uses in BC and Canada generally. This paper was presented at the Advising Charities, Not-for-Profits, and Social Enterprises Seminar in November 2013.