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May
24
2012
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Every municipality has an interest in collecting taxes when
due in order to meet its budgeted expenditures. It is sensible
that they impose penalties and interest charges on overdue taxes
to offset necessary borrowing charges.
a mortgagee’s right to claim possession of mortgaged land accrues upon the first default in payment of interest and that the ten-year limitation period established by s. 4 of the Act runs from that time
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a speciality contract was regarded as a contract under seal, or a deed. It was said to be a “formal” contract, in the sense that it derived its validity from the form in which it was expressed, it bore the seal of the signatory and it required no consideration
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The modern view suggests that both the nature of the claim and the formalities of execution of the contract giving rise to the claim will determine whether an action is a proceeding on a “speciality”
- 3 more annotation(s)...
May
22
2012
What’s a Readlist? A group of web pages—articles, recipes, course materials, anything—bundled into an e-book you can send to your Kindle, iPad, or iPhone.
May
20
2012
Create email summaries of your calendar from date X to date Y and send them to friends, fans or subscribers.
May
17
2012
It is untenable for the Landlord now to take the position that the MPAC valuation record cannot be used to determine Sobeys’ share of the taxes
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[49] While no separate assessment has been issued in respect of the leased premises, the evidence is clear that sufficient information to determine what a separate assessment would have been if it had been made is available from the MPAC valuation records. The valuation records do not constitute a separate assessment but do provide sufficient information to determine what a separate assessment would have been, had one been made
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The valuation record contains all of the information necessary to work out how the current value was calculated for each of the units based on the information MPAC had on the property at the time the valuation record was produced
May
14
2012
the Rule does not require the use of the exact phrase “tax sale”. It merely provides that the envelope has to indicate that it is a tax sale.
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I have identified the object of the Rules as ensuring the land owner receives just and fair process in the sale of his or her lands.
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The purpose of using a prescribed form is to ensure that every tenderer includes the same information, in the same format, making comparisons between tenders clear and easy. That purpose was not in any way subverted by the use of a document marked Form 8, where the content was the same as the prescribed Form 7.
$5,835,882.00 paid out for not mentioning the annual interest rate.
May
11
2012
Parliament’s exclusive legislative authority over aeronautics or federal undertakings or over federal Crown property precludes the City of Mississauga from regulating the construction of new buildings at Lester B. Pearson International Airport
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A development charge is defined in the statute as “a charge imposed with respect to growth-related net capital costs against land” and thus is a form of tax on land
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A development charge is a form of tax or a regulatory charge on land development. It is not a payment for specific services or for merchantable commodities. Indeed, this court has held that a development charge is not even collected to defray the capital costs attributable to a particular development. A development charge bears no relationship to the value to the developer of the capital expenditure it is intended to offset.
- 2 more annotation(s)...
May
3
2012
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a defendant who requests that this Court decline jurisdiction to hear a case on the merits because of a forum selection clause cannot conflate its jurisdictional arguments with ones which call into question the merits of the plaintiff’s case
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If, as MasterCard argued on this motion, uniformity of the dispute venue is a critical aspect of its business operations, then it was always open to MasterCard to insist, through its Rules with Acquiring Banks, that Merchants adhere to a specified, uniform forum. MasterCard did not do so. That is a significant omission in light of the evidence that Merchants are presented with their agreements on a “take it or leave it” basis; Merchants have little or no ability to negotiate the terms of their agreements with Acquiring Banks or third-party processors
May
1
2012
No need for independent advice.
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In the absence of any undue influence, fraud or misrepresentation, or any evidence supporting a defence of non est factum, the bank was not under an obligation to ensure that the defendant obtained independent legal advice before signing the guarantee
Option #1
If a Special Act Corporation chooses to be governed by both its special act and certain provisions of the ONCA, it will need to have an amendment or regulation made to its special act specifying the application of the ONCA.
Option #2
If the Special Act Corporation elects to continue under the ONCA, it will need to have its members agree, by special resolution, to apply for a certificate of continuance under the ONCA. Once consent is obtained, the Special Act Corporation will be able to apply for a certificate of continuance by filing articles of continuance together with any other prescribed documents and information and the required fee, if any.
Apr
26
2012
Contractor or Employee: the central question here is whether the person who was engaged to perform the services, namely, Reverend Clarke, performed them as a person in business on his own account. In making this determination, I have to consider, if applicable, the level of control MAP had over the worker’s activities, whether he provided his own equipment, whether he hired his own helpers, the degree of financial risk taken by the worker, the degree of responsibility that he had for investment and management, and the worker’s opportunity for profit. The common intention of the parties will help in determining the worker’s status, if that common intention is uncontested by them.
Apr
23
2012
Comparator groups are not necessarily required for Human Rights discrimination complaints.
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In my view, the ordinary meaning of the phrase “differentiate adversely in relation to any individual” on a prohibited ground of discrimination is to treat someone differently than you might otherwise have done because of the individual’s membership in a protected group.
Apr
20
2012
Only the residential floor is a non-taxed "house of refuge".
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a place of refuge, within the intent of the legislation in question, means a place for a house of refuge, a refuge where people live
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Case law dictates that an exemption application be analyzed and considered in the context of the primary purpose test,
- 1 more annotation(s)...
the Legislature intended that all limitation periods affecting land be governed by the Real Property Limitations Act.
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the Legislature intended that all limitation periods affecting land be governed by the Real Property Limitations Act.
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In my view, it would cause much more confusion and uncertainty in the law, if the limitation period for enforcing the mortgage debt was different from the limitation period for enforcing guarantees of that debt.
- 1 more annotation(s)...
Apr
12
2012
It is well-established in the case law, however, that the legal definition of an indirect tax is not to be determined on the basis of pure economics or on the basis of the particular financial circumstances of the parties affected by the tax.
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Every business that bears a tax will treat the tax as a cost that must be factored into the price charged for its products. This natural tendency of every taxpayer cannot, and does not, automatically make the tax an indirect tax
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One of the most frequently cited and helpful definitions of an indirect tax is that articulated by Rand J. in Canadian Pacific Railway Co. v. Saskatchewan (Attorney General), 1952 CanLII 39 (SCC), [1952] 2 S.C.R. 231 at pp. 251-52:
If the tax is related or relatable, directly or indirectly, to a unit of the commodity or its price, imposed when the commodity is in course of being manufactured or marketed, then the tax tends to cling as a burden to the unit or the transaction presented to the market
- 3 more annotation(s)...
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