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What is Estate Administration Tax (also known as “probate fees” or “death tax”) and How Can I Reduce It?

By |March 8th, 2021|

In Ontario, when someone passes away, certain of their assets may require a Certificate of Appointment of Estate Trustee (either with or without a Will) in order to be administered and transferred by the deceased’s estate trustee(s).  These assets typically ...

Tax Basics for Purchasers: HST Payable on Newly Constructed Residential Dwellings

By |January 11th, 2021|

When purchasing a newly constructed home, many buyers mistakenly believe that Harmonized Sales Tax (HST) is either not payable on the transaction or is included in the purchase price. This common misconception can lead a purchaser to incur significant unexpected ...

Sublease vs. Assignment – do I need to reserve the last day of the term?

By |December 14th, 2020|

There is a common misconception about having to reserve the last day of a term when drafting a sublease. This practice is often intended to illustrate that the parties intended to sublet the subject premises, as opposed to assigning the ...