Ryan Prendergast

Nov 11, 2024 | mondaq.com | Ryan Prendergast

Wayne Hannan, an 86-year-old volunteer Scouter, was granted declaratory relief by the Ontario Superior Court of Justice after his annual application to renew his volunteer status was denied in November 2023 and he was advised that he could no longer serve as a Scouter for Scouts Canada's 115thSea Scout Troop (the "115th").

Sep 30, 2024 | mondaq.com | Ryan Prendergast

In the decision of Milgram Foundation v Canada (Attorney General), released on September 9, 2024, the Federal Court of Canada quashed a decision by the Minister of National Revenue ("Minister") to reassess the tax liability of the Milgram Foundation ("Foundation"), highlighting the Federal Court's jurisdiction to review the Minister's conduct, especially when it involves procedural fairness and abuse of process, even though the Tax Court of Canada has exclusive jurisdiction over tax assessments.

Sep 3, 2024 | mondaq.com | Ryan Prendergast

Following the 2024 Conference for Advanced Life Underwriting (CALU) Roundtable, the Canada Revenue Agency (the "CRA") released Document 2024-1007081C6 (the "Document"), dated May 7, 2024, addressing transfers of life insurance policies. The Document explores how policy gains under subsection 148(1) of the Income Tax Act ("ITA") are determined on the transfer of a life insurance policy, as well as how the eligible amount of a subsequent charitable gift is to be determined in certain circumstances.

Sep 3, 2024 | mondaq.com | Ryan Prendergast

In the case of Carr v. O'Reilly released on August 8, 2024, Jennifer Carr, the President of the Professional Institute of the Public Service of Canada ("PIPSC"), brought an application under section 253 of the Canada Not-for-profit Corporations Act ("CNCA") alleging oppression. Ms. Carr was facing ongoing investigations by the Board into several complaints against her at the time of the application.

Jul 4, 2024 | mondaq.com | Ryan Prendergast

Bacchus v. The King, decided on May 8, 2024, involved the Appellant, Wayne Bacchus, a lawyer, who was challenging notices of reassessment made by the Minister of National Revenue (the "Minister") in the 2005-2007, 2009 and 2012-2014 taxation years. While originally assessed as filed for those years, the Minister reassessed him to disallow donation tax credits made to the Global Learning Gifting Initiative ("GLGI"), under ss. 118.1(1) of the Income Tax Act ("ITA").