KEEPING YOUR “ACCIDENTALLY AMERICAN” STATUS

Wednesday, March 4th, 2015

In the past I’ve blogged about the rules related to being an “accidental American” – someone who was born outside the US but to American parents or someone who left the US as a very young child.   The implications that flow from being an accidental American can be costly, annoying ...

Social Enterprise in Ontario – New Kid on the Block?

Tuesday, February 24th, 2015

Two interesting developments occurred recently that impact the not-for-profit legal sector in Ontario. Although neither results in immediate alterations to the law, they signal possible changes which may be relevant to donors involved in long term, strategic giving. The first of these developments is the Ontario government’s recently released report on ...

Al-Hossain – A Reminder of the Importance of Documenting Trust Relationships

Wednesday, January 28th, 2015

The Tax Court of Canada recently released its decision in the case of Al-Hossain v. The Queen, 2014 TCC 379. The case centred around two unrelated individuals who jointly purchased a home. The central issue was whether the buyers satisfied the requirements for the new housing GST/HST rebate. However, of ...