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Donation Receipts for Providing Services
December 30th, 2019 by Samuel Teichroew
The Income Tax Act currently permits a registered charity to issue official donation receipts for income tax purposes for donations that legally qualify as gifts. To qualify the gift must be property of some kind: cash, investments, real property, and the rights to receive property of some kind all qualify. However, the contributions of services, time, skills or efforts, are not property, and do not… Read More »
Municipal Connection Requirements
November 1st, 2019 by Bonnie Schott
In 2009, amendments were made to the Onsite Wastewater Management Systems Regulation (MR 83/2003). These regulations were developed to enhance the protection of water quality throughout the Province. One of the amendments included requirements for new and existing onsite wastewater systems to be decommissioned and for wastewater sources to be connected to wastewater collection systems, where available, within five years.The Regulations require that wastewater collection… Read More »
“My corporation has dissolved, does it matter?”
October 15th, 2019 by Samuel Teichroew
Yes it does. A corporation, whether non-profit or for profit, is a legal “person”. Once a corporation has dissolved, it is no longer an active legal entity. Dissolution for a corporation is similar to when an individual has died. An incorporated body may be dissolved intentionally or unintentionally. The unintentional dissolutions are usually due to failure to file annual returns with the Companies Office. If… Read More »
Bankruptcy Matters in Estate Planning
September 18th, 2019 by Grant M. Driedger
Everyone making a Will or Power of Attorney has to pay careful attention to ensure that the executor or attorney to be appointed to handle the affairs of the estate can get the job done. Skills, reliability and trustworthiness are primary criteria. Whether someone is, or may be at risk of becoming, bankrupt is a factor that should be considered. Appointment of Bankrupt as Executor:… Read More »
Residential Tenancies Branch – Current Issues
August 28th, 2019 by Gemma Brown
RENT INCREASE GUIDELINES The Manitoba Government has set the rent increase guideline – being the amount by which landlords can increase the rent of units without applying to the branch – to 2.4% effective January 1, 2020. This is one of the higher permitted rent increases in recent years. Landlords that want to increase rent by the guideline are reminded that the increase notice must… Read More »
Contracts of Sale and a Real Estate Agent’s Duty of Care
August 26th, 2019 by Gemma Brown
This last September, the Alberta Court of Queen’s Bench articulated the level of skill and care expected of real estate agents when handling their clients’ affairs. Particularly, it discussed the expectations held when advising clients of the meaning and effects of different provisions in a contract of sale. In Alvas v Barrett, the vendors of a home (the Alvases) sued the Barretts for breach of… Read More »
