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Pushor Mitchell LLP
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In This Issue - #247 September 2019

  1. Tax on Split Income (TOSI):  Why Does the Federal Government Single Out Small and Medium-Sized Family-Owned Businesses that Provide Services?
  2. Does Natural Death Have to be Reasonably Foreseeable for One to Qualify for Medical Assistance in Dying?
  3. Commercial Tenancies: Removing an Overholding Tenant
  4. Inheriting Property Jointly With Other Beneficiaries And The Importance Of Co-Ownership Agreements
  5. Discharging a Builders’ Lien on Posting of Security: How Much is Enough?
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1. Tax on Split Income (TOSI):  Why Does the Federal Government Single Out Small and Medium-Sized Family-Owned Businesses that Provide Services?

by Thomas Fellhauer

Usually tax laws apply to everyone.  However, in 2017, the Federal Government introduced a special tax on dividends that treats family-owned private businesses that provide services more harshly than other businesses that sell goods. ...

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Thomas Fellhauer
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2. Does Natural Death Have to be Reasonably Foreseeable for One to Qualify for Medical Assistance in Dying?

by Paul Tonita

I have been following the evolution of medical assistance in dying in Canada since before the Supreme Court of Canada released its reasons for judgment in the Carter decision. ...

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Paul Tonita
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3. Commercial Tenancies: Removing an Overholding Tenant

by Pushor Mitchell LLP

The rights and remedies that attach to commercial tenancies are generally prescribed by the lease agreement giving rise to the tenancy. ...

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Pushor Mitchell LLP
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4. Inheriting Property Jointly With Other Beneficiaries And The Importance Of Co-Ownership Agreements

by Vanessa DeDominicis

Whenever property is ‘co-owned’ by anyone other than a husband and wife, I always strongly recommend that a Co-Ownership Agreement be put in place. Family cabins at the lake, Big White ski condos, property inherited by estranged beneficia ...

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Vanessa DeDominicis
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6. Discharging a Builders’ Lien on Posting of Security: How Much is Enough?

by Pushor Mitchell LLP

When a builders’ lien is filed, it can cause all manner of disruptions to financial, contractual and business relations ...

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Pushor Mitchell LLP
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Readers should be aware that the legal issues described in this newsletter apply only to the laws of the province of British Columbia, Canada. This news letter may not apply to laws of the other provinces of Canada, nor to the laws of other jurisdictions. The subject matter provided in Legal Alert is provided for general informational purposes only and is not intended to be relied upon as legal advice.
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