BarTalk | April 2017 by The Canadian Bar Association, BC Branch

COMMON INTEREST PRIVILEGE | FOREIGN BUYER TAX | VOTING SHARES

APR IL 2017 | bartalkonline.org

Tax Law

news BARTALK EDITOR

Deborah Carfrae EDITORIAL BOARD CHAIR

Candice Alderson

EDITORIAL BOARD MEMBERS

Nathan Bauder Laura Cundari Brandon Hastings Kevin Kitson Sarah Klinger Kirsten McGhee Brandon Mewhort Sara Pedlow Lisa Picotte-Li

BARTALK SENIOR EDITOR

SAVE THE DATE:

June 16, 2017

for the

Aboriginal Lawyers Forum 6th Annual Retreat 9:00 a.m. - 2:00 p.m. (est.) at the

Westin Wall Centre, 3099 Corvette Way, Richmond

Carolyn Lefebvre

STAFF CONTRIBUTORS

Travis Dudfield Kent Hurl Christopher LaPrairie Sanjit Purewal Stuart Rennie Karen St. Aubin Jennifer Weber Judy Yen The BC Branch of the Canadian Bar Association, 10th Floor, 845 Cambie St. Vancouver, BC V6B 5T3 Tel: 604-687-3404 Toll-free (in BC): 1-888-687-3404 bartalk@cbabc.org

BarTalk is published six times per year by the British Columbia Branch of the Canadian Bar Association and is available online at bartalkonline.org. © Copyright the British Columbia Branch of the Canadian Bar Association 2017. This publication is intended for information purposes only and the information herein should not be applied to specific fact circumstances without the advice of counsel. The British Columbia Branch of the Canadian Bar Association represents nearly 7,000 BC members and is dedicated to improving and promoting access to justice, reviewing legislation, initiating law reform measures and advancing and improving the administration of justice.

BarTalk Publication Sales Agreement #40741008

Join the Aboriginal Lawyers Forum (ALF) for Judge’s Panels and the 10th Anniversary National Aboriginal Day Auction Reception with special entertainment by Mi’kmaw comedian

Candy Palmater (pictured above).

The ALF looks forward to seeing you all there!

Write Us

Advertising

Send your Letters to the Editor to:

Email: ads@cbabc.org

Deborah Carfrae – BarTalk Editor Email: bartalk@cbabc.org

Change of Address

Subscribe Online

Email: data@cbabc.org

Receive the latest issue of BarTalk directly to your inbox! Subscribe by sending your full name and email address to subscribe@cbabc.org or go to cbabc.org/bartalk/subscribe.

BARTALK / APRIL 2017

thecandyshow.com

Lawyer Referral Service Email: lawyerreferral@cbabc.org

APRIL 2017

VOLUME 29 / NUMBER 2

Contents

Departments

FROM THE PRESIDENT The Taxed Justice System by Michael Welsh

EXECUTIVE DIRECTOR (Not So) Random Acts of Justice by Caroline Nevin

PRACTICE TALK Are Lawyers Part of the Solution? Or... part of the problem? by David J. Bilinsky

DAVE’S TECH TIPS

NOTHING OFFICIAL BC Family Day is Not So Family-Friendly by Tony Wilson, QC

SECTION UPDATE Immigration Law Wills & Trusts – Victoria Wills & Trusts – Vancouver Taxation Law International Law Did You Know?

Sections

Features 12 CANADA V. FAIRMONT HOTELS INC. by Brian Beitz 13 COMMON INTEREST PRIVILEGE IN COMMERCIAL TRANSACTIONS by Michelle Chang 14 PROFESSIONAL CORPORATIONS by Kevin Zimka and Matthew Weaver 15 THE PRINCIPAL RESIDENCE EXEMPTION by Laura Peach 18 METRO VANCOUVER’S FOREIGN BUYER TAX by Christie S. Wilson 19 THE VALUE OF VOTING SHARES by Ryan Green

Guests 9

LAWYERS AS EMPLOYERS by Sara Forte

21 ABORIGINAL LAWYERS FORUM UPDATE

Inside This Issue As Benjamin Franklin once articulated, “In this world, nothing can be said to be certain, except death and taxes.” Perhaps there is at least one other certainty, tax law constantly changes and this past year is no exception. Changes to the principal residence exemption in Canada and the introduction of the controversial Metro Vancouver foreign buyer tax have far reaching impacts. While the law is dynamic, there are still some aspects of tax that would benefit from further clarification, however, there are also cases that have tax matters as their foundation, which impact other aspects of our laws. In this regard, enjoy the read on the value of voting shares, rectification principles (Fairmont Hotels decision) and advisory common interest privilege (Iggillis decision) and don’t forget to pay your taxes!

News and Events 2 20 22 23 24 25 26 27

Aboriginal Lawyers Forum 6th Annual Retreat Law Week 2017 Battle to Rule the Splinternet The Case for Constitutional Environmental Rights An Agenda for Justice – Did You Know... CBABC WLF News CLEBC Update BC Legislative Update Call for Nominations Reminder Branch & Bar Calendar Tips from Courthouse Libraries BC BC’s Legal History by Hamar Foster, QC CBIA Tax Tip CBA West 2017 Conference

16 27 28 29 30 31

MEMBER SAVINGS LAW FOUNDATION OF BRITISH COLUMBIA PROFESSIONAL DEVELOPMENT DISPLAY ADS BAR MOVES NEW MEMBERS

Also In This Issue

Click here for LEGAL OPPORTUNITIES and ads APRIL 2017 / BARTALK

FROM THE PRESIDENT MICHAEL WELSH

The Taxed Justice System

“I like to pay taxes; with them I buy civilization.” — Oliver Wendell Holmes

ince the release of our Agenda for Justice, our Branch has had considerable success in making its contents a significant part of the conversation in the upcoming election. Of our 22 proposals for change, two that have been resonating most loudly in the press and on which I have had most media interviews, are the paucity of legal aid funding and the mounting crisis in our courts from lack of sufficient staff. These two areas overlap to increase delay and cost to BC taxpayers, as more litigants are forced to fend for themselves, causing court delay, and as courts remain closed even though judges are available and parties need their day in court. It makes no sense that courts remain closed due to lack of court clerks and sheriffs, yet it happens regularly. In Victoria, sheriffs have to be flown in from other parts of BC and lodged in hotels at taxpayer expense. Yet even so, the judiciary tells us that one or two courts each week are offline due to sheriff staffing shortages. Twice in February, drug trafficking charges were stayed in Victoria as there was no sheriff to bring the accused to court. Province-wide, the number of sheriffs has dropped by 20% since 2012 – down from 500 to 400. The government is now adding a second class of sheriff training, but the problem is largely retention. Sheriffs make significantly less than other peace officers and they leave the job just as quickly as others join, instead becoming police officers where they are properly paid. The government announced in the 2017 budget that 2.6 million dollars is being re-allocated from other parts of the justice budget for sheriff training. But that is just robbing Peter to pay Paul. Lack of court clerks is as big an issue. As an example, in the

BARTALK / APRIL 2017

Vancouver Supreme Court, there are 47 courtrooms and 37 court clerks. Courtrooms there and elsewhere in the province either remain closed, or clerks are pulled from the registry to staff courts, meaning the registry work falls behind. I was in

All of us in the CBA – in fact in the legal profession – must consistently raise our voices to demand change for the sake of our citizens, and our democracy. Campbell River recently and was told that court orders are taking months to be entered. This problem is common in many registries and it is not acceptable. The legal aid tariff is now so low that lawyers cannot afford to

act, even in the limited situations where there remains coverage. Their overhead is higher than the base hourly rate of $83.90. In family cases, only emergency situations involving violence or child abduction or access denial have coverage. The rest, including child guardianship and parenting, child support, spousal support and division of assets are not covered. Instead, the courts are being clogged with self-represented litigants (some 40% or more of family cases), stressed and with no idea what they are doing. Yet in the latest budget only some two million dollars was allocated for special Legal Services Society projects, and nothing toward core services. I have spoken with most of the major news outlets in the past weeks about what is happening and the need to stop treating our justice system as a neglected child, receiving only 1% of the BC budget. But all of us in the CBA – in fact in the legal profession – must consistently raise our voices to demand change for the sake of our citizens, and our democracy that is dependent on a strong legal system. Buying civilization includes properly funding justice.

Michael Welsh

president@cbabc.org

EXECUTIVE DIRECTOR CAROLINE NEVIN

(Not So) Random Acts of Justice It’s an exciting time to be in law

ust as signs of spring start to cheerfully pop up in unexpected ways after a long and chilly winter, so too are we seeing new signs of vibrancy, action and meaningful conversation in relation to justice and the rule of law. Say what you will about who’s sitting in the White House, the change in administration has wiped out complacency amongst the comfortable. With the rule of law clearly the only thing standing between the ideals of a just society and the “arbitrary actions of the powerful,” lawyers and judges are earning a whole new level of respect. No-one will forget the camera images of lawyers working feverishly on laptops and cellphones in all corners of major airports, doing everything they could to aid those stranded following the surprise imposition of Trump’s first immigration ban. And how great was it to see the many vocal comments

of support for Judge James Robart, after the President of the United States of America publicly insulted both him and the principles that underlie the justice system? Closer to home, in Canada in general and in BC in particular, there is a clear resurgence of legal brains, skills and energy being focused on improving Access to Justice (“A2J”) for everyone. Here are just a few: Fantastic new work is happening at the intersection of justice and technology right now – Legal Hackers Vancouver consistently hosts crammed, high-energy events; and Thompson Rivers University Professor Katie Sykes has developed a first-of-its-kindin-Canada law course that culminates in a year-end contest among app-creating law students paired with frontline organizations seeking to solve real Access to Justice problems. A2JBC, led by Chief Justice Bauman, is really starting to find its groove – acting to connect and

align people and organizations working to attack barriers to Access to Justice, and encouraging a collective commitment to collaborative, user-centred, evidence-based action. BC leads the country in terms of not just exploration but significant experience in online dispute resolution – the BC Civil Resolution Tribunal is an ambitious experiment that everyone is watching and learning from. More than 5000 people have tried out the CRT Solutions Explorer already, seeking to resolve their own problems, and more than 200 people have applied for dispute resolution assistance; all without a single day in court. The concept of “unbundled legal services” is growing by leaps and bounds in BC – lawyers who want a different type of practice/ business model (discrete services, rather than “full package” for every client) are being directly

linked to consumers who need and are willing to pay for those services, through the BC Family Unbundling Roster and the CBABC Lawyer Referral Service. The Law Society is actively promoting unbundling as a practical business model and Access to Justice initiative. And Courthouse Libraries BC has created an awesome webpage of tools for lawyers who are interested in trying out a new way of practising law. A Family Justice Innovation Lab has been created to nurture innovative ideas to improve resilience and wellbeing of families going through separation and divorce. And the CBA itself is going through major renewal and innovation, focusing all staff, volunteer and financial resources on connecting lawyers to one another, professional growth, and impactful advocacy, particularly relating to Access to Justice and the rule of law. All to say, this is a time and season for hope and optimism. Find something to engage in that feeds positive energy and makes justice and the rule of law more relevant, more accessible and more powerful than ever as a force for good in the world.

Caroline Nevin

cnevin@cbabc.org APRIL 2017 / BARTALK

practicetalk DAVID J. BILINSKY

Are Lawyers Part of the Solution? Or... part of the problem?

For whom the bell tolls Time marches on For whom the bell tolls... r r

– Music and Lyrics by: M.E. Gibb, R.H. Gibb and B. Alan, recorded by Metallica.

shleigh Brilliant once said: “Sometimes change happens so slowly, you don’t notice it; sometimes change happens so quickly, it doesn’t notice you.” I think the vast majority of us are of the opinion that this will always be true that we, as lawyers, are central to the dispute resolution process; even more so than judges. Lawyers appear before all types of forums, boards, tribunals and commissions and while they may or may not have judges at the helm, they have lawyers representing the parties. Duly comfortable and secure in our role, we don’t really pay much attention to proposed changes and the rumbles of discontent being heard here and there. However, signs are that there is a growing movement to unseat lawyers from their central role and open up the ability for non-lawyers to represent people in different settings. This is as a result of the growing call to change the nature of the dispute resolution process to achieve greater effectiveness at lower cost. One can speculate on the rationale, but I believe that governments have simply tired of lawyers lackluster attempts to address the access to justice issue with little to show for it, such as trotting out the same old faded responses like calls to pump up pro bono or for the government to spend more money. One such sign is the development of an online court in the UK.

BARTALK / APRIL 2017

Justice Secretary Liz Truss stated: “What we don’t want is to do legal aid according to the system we had before. We’re designing a new system, and we want to create a new legal support mechanism around that system.” Furthermore: “Ms. Truss told a meeting of the House of Lords constitution committee that online courts would mean ‘fewer lawyers’ were needed to help people navigate their way through a ‘cumbersome and complex’ system.” While the UK is still building their online court, ours is live and operating. The Civil Resolution Tribunal (“CRT”) here in BC is helping people resolve their strata disputes and will shortly start dealing with low-value Small Claims disputes. 3500 people have used the “Solution Explorer” to help resolve disputes themselves and 185 parties have filed online applications for strata dispute resolution with the CRT.

Before the CRT, lawyers are not welcome. The general rule is that parties are to represent themselves (s. 20 Civil Resolution Tribunal Act). S. 20 provides that a party may be represented by a lawyer if they are a child or person with impaired capacity, the rules permit the party to be represented, or the tribunal, in the interests of justice and fairness, permit the party to be represented. Gone is the automatic right of audience. We have a choice as lawyers. We can continue to pay lip service to meaningful change in the courts and find ourselves increasingly sidelined. Or, we can get out in front of the issue and show real leadership in helping clients, courts and the government find cost-effective solutions to common legal problems in areas such as family law, consumer problems, unfair dismissal, neighbour disputes and low-value commercial disputes. Time marches on – we are now for whom the bell tolls…. The views expressed herein are strictly those of David Bilinsky and do not reflect the opinions of the Law Society of British Columbia, CBABC, or their respective members.

David J. Bilinsky is the Practice Management Advisor for the Law Society of British Columbia. Email: daveb@lsbc.org Blog: thoughtfullaw.com

GO ONLINE FOR MORE INFORMATION

dave’s techtips So, what new alternatives and approaches are being put forward to resolve different types of legal disputes worldwide? Here is a selection: THE NETHERLANDS PROJECT RECHTWIJZER (hiil.org/project/?itemID=2641)

The Netherlands Project Rechtwijzer has existed in the Netherlands for more than 10 years, and in its current capacity as an Online Dispute Resolution (“ODR”) platform for the last one and a half years. It is the first ODR platform to succeed in innovating ODR within complex relation disputes like divorce and landlordtenant issues, beyond its traditional use in consumer disputes. The Rechtwijzer Divorce platform was the first to be made available to the Dutch public. In a little over a year, it has gained a 5% market share for Dutch divorce, with more than 2,000 people using the platform. It costs a couple on average 400€ to go through the entire divorce process with Rechtwijzer, compared to traditional costs of upwards of 3000€.

HIIL

HACKJUSTICE

(hiil.org/project/?itemID=2641)

(hackjustice.ca)

HiiL, a not-for profit foundation based in The Hague, developed the Rechtwijzer platform in the Netherlands in conjunction with the Raad voor Rechtsbijstand (Dutch Legal Aid Board) and with financing from the Ministerie van Veiligheid. Rechtwijzer has expanded to British Columbia with MyLawBC and to the UK with Relate. All of the platforms enable the two parties to collaborate on their legal problem in their own words, at their own pace, from the comfort of their own homes. Empowering people with the only tool that gives them control of their own legal destiny in a guided manner. This guidance and any additional assistance needed is provided by professional, legally trained service providers, that are always on standby to safeguard the user’s interests.

HACKJUSTICE was a two-day “hackathon” that brought together legal professionals, computer programmers, students, computer scientists, software developers, members of the public, and professionals of various disciplines to code and create technology applications that will improve access to justice. It was held February 3-4, 2017 simultaneously in Montreal and Toronto. The purpose was for participants to compete for prizes as they worked in teams to create and code either a mobile phone or software app, a website, or other technological solution to make justice more accessible.

BC’S CIVIL RESOLUTION TRIBUNAL (civilresolutionbc.ca/disputes)

BC’s Civil Resolution Tribunal (“CRT”): The CRT is Canada’s first online dispute resolution tribunal for resolving strata and Small Claims matters. At the moment, the CRT is accepting strata property disputes for intake. Soon, it will begin to accept Small Claims disputes as well. It offers new ways to resolve legal issues in a timely and cost-effective manner. The CRT encourages a collaborative, problem-solving approach to dispute resolution, rather than the traditional adversarial approach.

ALTERNATIVE BUSINESS STRUCTURES In the UK, charities have set up alternative business structures to establish law firms that can take the law practice’s profits to fund the charity’s work. Charities that have done this include: The Anti-Trafficking and Labour Exploitation Unit, which launched Islington, north London firm Saltworks; the Community Advice and Law Service in Leicester has launched Castle Park Solicitors, with the aim of profits going to the law centre; and spinal injury charity Aspire created a joint venture with law firm Moore Blatch. The Centre for Criminal Appeals, a charity dedicated to investigating and working to overturn miscarriages of justice, turned itself into a law firm. © 2017 David J. Bilinsky

APRIL 2017 / BARTALK

nothingofficial TONY WILSON, QC

BC Family Day is Not So Family-Friendly

We should make it the same date across Canada

t's interesting that in the US, Americans like to name their holidays after noted individuals, political leaders, revolutions or explorers. I've always thought we Canadians could do a way better job of naming our statutory holidays than we do now. At the top of my list, “Confederation Day” should replace “Canada Day.” Canada existed well before 1867 in its Upper Canadian, Lower Canadian and Unified forms, so Canada is much older than the 150 years we are currently celebrating. July 1 should celebrate the creation of the federal state in 1867, and the subsequent addition of BC, Alberta, Manitoba, Saskatchewan (and a half hour later, Newfoundland) to create a nation that deliberately decided to forge its own path and not to join the Exited States of America. Likewise, the name “BC Day” is dull and uninspiring. Why couldn’t we rename it by amending the Douglas Day Act (RSBC 1996. Chapter 101) and move “Douglas Day” from November 19, to the first weekend in August when British Columbians are sailing, golfing, at the lake or on the Gulf Islands? “Douglas” by the way, is a person and not a tree, and that person is Sir James Douglas: BC’s first Governor. Born in Guyana of a Scottish father and free Barbadian mother descended from slaves, he may well have prevented BC from joining the US in 1858 by asserting British sovereignty during the Fraser Canyon Gold Rush. We should be celebrating him, and what better way than to rename BC Day after him. That brings me to “Family Day.” Now I don't have a problem with a long weekend in February to go skiing or engage in other wintry activities with the family. I don't even have a problem with the name. My beef is with the date. Why, for God's sake, did the powers that be make Family Day the

BARTALK / APRIL 2017

second Monday in February when every other province that celebrates it, does so a week later? Well, I’ll tell you. The justification for having it a week earlier in BC than the other provinces was to let British Columbians enjoy local attractions with their families without competing with visitors from other provinces. Put less charitably, Family Day is a week earlier in BC so that we could avoid long line-ups at Whistler, Sun Peaks and other BC resorts without all that riff-raff pouring in from Alberta and other provinces, thereby wrecking all that family fun. It's also a week earlier so that BC hotels, restaurants, ski resorts and other attractions could be busy over two holiday weekends in February rather than just the one! BC hotels and resorts could financially benefit on BC Family Day (again, without all the riff raff pouring in from the other

provinces clogging up the lift lines). The same resorts could get a double whammy a week later, when all the Albertans show up in BC for their Family Day long weekend. Although it might be good for the resort business to profit from two Family Day holidays (ours and everybody else's) it’s not always good for families. It can adversely affect hockey and other sports tournaments held in February; particularly for British Columbians who live close to the Alberta border, but who don't have Alberta Family Day off. It can also affect families who have older children in university or college outside BC, but who can’t celebrate Family Day together, because of course, it's on a different day than the rest of the country. As well, BC's Family Day happens when the rest of Canada (and much of the US) is at work with the stock market open, so some of us have to stay in the office to deal with our clients rather than be on the ski slopes with our families. In case you agree with me that the current Family Day should be moved, there’s a petition going around at change.org/p/unitefamilyday. Tony Wilson, QC is a franchise lawyer at Boughton in Vancouver and a Bencher of the Law Society. The views expressed herein are strictly those of Tony and do not reflect the opinions of the Law Society, CBABC, or their respective members.

guest SARA FORTE

of the expectations for conduct at work, and that conduct is being monitored, and issues addressed early.

Lawyers as Employers

RISK 3: LIABILITY TO CLIENTS

Risk management

mployees can be critical to the functioning of a law firm. Whether lawyers have one employee or one hundred, significant potential liability arises from a lawyer or law firm’s status as employer. RISK 1: LIABILITY TO THE EMPLOYEE

Lawyers who engage employees take on obligations to those employees. Employment relationships in BC are governed by a number of pieces of legislation, including the Employment Standards Act and Human Rights Code, as well as contractual and common law duties. Termination of employment is a common point for legal claims to be made by employees. One such claim is “wrongful dismissal,” which is the failure to provide reasonable notice of termination. These claims can attract significant damage awards, up to 24 months of salary, and more in some cases. Written employment contracts are a simple and effective way to cap this liability. Employers can include language limiting the amount payable upon termination to as little as the minimums required by the Employment Standards Act. Termination clauses are the subject of frequent challenge in court (for example, the recent decision of the Ontario Court of Appeal in Wood v. Fred Deeley Imports Ltd.), so it is important to seek advice from

an employment lawyer on contract language and implementation. RISK 2: LIABILITY TO OTHER EMPLOYEES

Lawyers who engage employees can also expose themselves to liability for claims by their other employees. A classic example is a claim by an employee who feels they have been bullied or harassed by another employee. Employers have a legal obligation to maintain a workplace free from harassment. Employees can bring workplace harassment complaints against employers in multiple fora, including in civil actions for constructive dismissal, before the BC Human Rights Tribunal or through a WorkSafe BC complaint. Even if the employer had no knowledge or involvement in a situation between two employees, they can still be named and found liable. This liability is best managed through training, supervision and workplace policies. Employers are required to have a bullying and harassment policy, including a mechanism for complaints and investigations. Many employers are reluctant to get involved in disputes between employees, but this can be an effective way to manage the risk of a lawsuit or complaint to an administrative tribunal. Training and supervision are also important so that employees are aware

Lawyers who engage employees are also open to claims by their clients for the work of those employees. Lawyers are responsible for the work of their employees, both through the vicarious liability present in all employment relationships and through their professional obligations. The Code of Professional Conduct for BC, Chapter 6.1-1 dictates that “a lawyer has complete responsibility for all business entrusted to him or her and must directly supervise staff and assistants to whom the lawyer delegates particular tasks and functions.” This liability can be addressed through insurance. Lawyers in BC have compulsory professional liability insurance through the Lawyers Insurance Fund (“LIF”), but should also consider excess liability insurance coverage. This risk can also be managed by training, education, supervision and policies. There is a helpful article published by LIF entitled “The buck stops here!”, which outlines 10 tips to minimize risk when delegating work. Key suggestions include educating employees about the professional obligations of lawyers (for example, confidentiality) and maintaining an open-door policy to encourage employees to bring errors to the lawyer’s attention early. Sara Forte advises employers and employees across industries on employment law and workplace human rights through Forte Law Corporation in Surrey. APRIL 2017 / BARTALK

sections SECTION UPDATE

Keep Current A review of provincial Section meetings Immigration Law Meeting in Review: January 25, 2017 Speaker: Nupur Rishi, Senior Manager, PwC Law, Global Mobility Services Topic: Working and Doing Business in Canada: Tax Tips for Immigration Law Practitioners

Wills & Trusts â&#x20AC;&#x201C; Victoria Meeting in Review: January 17, 2017 Speaker: Richard Pearson, BSC, CPA, CA Topic: Estate Tax Issue

Wills & Trusts â&#x20AC;&#x201C; Vancouver Meeting in Review: November 29, 2016 Speakers: Richard Weiland, Geoff White and Areet Kaila, Clark Wilson LLP Topic: Real Estate Tax Changes and their Impact on Estate Trust Planning

Taxation Law Meeting in Review: November 23, 2016 Speakers: Beverly G. Ellingson, Terra Law and Noah M. Sarna, Thorsteinssons LLP Tax Lawyers Topic: Legislative Activity in an Overheated Real Estate Market: the Additional Property Transfer Tax and the Vacancy Tax

International Law Meeting in Review: February 23, 2017 Speakers: Professor Kerry Lynn S. Nankivell, Daniel K. Inouye Center for Security Studies in Honolulu Topic: The Past, Present and Future of the South China Sea Disputes

BARTALK / APRIL 2017

Immigration Law with key corporate uDealing and personal tax considerations associated with business travel to and from Canada, Nupur Rishi addressed the Canadian residency rules for tax purposes, tax-filing requirements, and the impact of tax treaties on taxability of individuals and associated tax, social security and payroll obligations for their employers. Providing excellent case studies to illustrate these principles, Ms. Rishi discussed the implications for US companies exploring business opportunities in Canada in particular and bringing employees to Canada as business travelers or on short term as well as longterm assignments.

Wills & Trusts Victoria Discussing various tax issues, Richard Pearson discussed the changes to the principal residence exemption. The new rules have eliminated the principal residence exemption for testamentary trusts unless the testamentary trust is a qualified disability trust, an inter vivos trust, an alter ego trust and joint spousal trusts. Mr. Pearson went further to discuss the circumstances under which an executor needs to file a tax return for an individual who passed away after January 1, 2017, when a rights and returns can be filed, the implications of appointing a US executor, the implications of designating non-resident beneficiaries of a registered investment, and the implications for a parent and a child when a parent adds a child to title of property in joint tenancy.

Wills & Trusts Vancouver In today’s housing market,

uBC has witnessed an un-

precedented boom in real estate prices, which has had various implications for the BC economy. Guest speakers Richard Weiland, Geoff White and Areet Kaila of Clark Wilson LLP, held a robust conversation about the recent changes to the property transfer tax rules and the principal residence exemption rules. They discussed the impact on current structures and on future trust and estate planning. The speakers also discussed the unprecedented Vancouver Vacancy Tax, discussing some of the enabling provisions in the Vancouver Charter, before getting into the bylaws and implications of this type of tax.

Taxation Law On November 23, 2016, the

uCBABC Taxation Law and

Real Property Sections welcomed guest speakers Beverly Ellingson, Terra Law and Noah Sarna, Thorsteinssons LLP Tax Lawyers. The speakers covered two legislative bombshells to hit the Lower Mainland’s real estate market since the summer: the additional property transfer tax (PTT), which imposes a far greater rate of PTT on certain buyers, and the proposed vacancy tax, which would dramatically increase the amount of property tax owing on homes that are not used as a principal residence.

International Law Using innovative technologies

uand remote capabilities, the

invited Professor Kerry Lynn S. Nankivell to present to remote audience members in Vancouver and Victoria via webinar from the Daniel K. Inouye Center for Security in Honolulu, providing her perspectives on what the future holds for the South China Sea. Speaking on the history, key players and legal regimes involved in the South China Sea disputes, Ms. Nankivell discussed the important question of why parties are disputing over the South China Sea. More specifically, she discussed whether the use of legal regimes has encouraged or hindered resolution of the South China Sea disputes. A discussion also took

place concerning the disputants’ interests, including resources that are at stake in the disputes and how international law has played a role. UPCOMING SECTION MEETINGS Looking for upcoming Section meetings? Check the online Sections Calendar or the CBA PD Resource site regularly as new meetings are added daily. Enrolled members automatically receive notice of their Sections’ meetings by email. Enjoy the benefits of membership and enrol in Sections today. Remember to keep your profile updated to ensure you receive notices.

Taxation Law Upcoming Events: April 5, May 10 and June 21, 2017 With a current membership of 287 members, the CBABC Taxation Law Section covers law that imposes tax and which establishes and enforces the manner in which taxation statutes are administered and enforced in Canada. Serving as an advocate on these issues and keeping members informed of developments in taxation law, the Section reviews taxation legislation, tax courts and tribunals, and legal practice before the courts. In fulfilling its obligations to CBA members, the Section has been working diligently to bring relevant programming to the forefront to usher in 2017. On April 5, 2017, The Honourable Justice David Graham from the Tax Court of Canada, Ottawa, will be speaking to the Section. On May 10, 2017, guest speaker Catherine Brayley, partner at Norton Rose Fulbright, will be presenting. On June 21, 2017, guest speaker Max Reed, a tax lawyer from SKL Tax, will be speaking. Keep your calendars open and keep an eye open for these meeting notices!

DID YOU KNOW? In the current 2016/2017 CBABC Section Term, members have accounted for 4556 registrations for in-person meetings, and 2091 registrations for webinars/teleconferences, accessing meetings remotely from their homes and offices. The CBABC strives to provide various means of accessing Section meetings to members. Stay connected, enroll in Sections!

CBABC International Law Section APRIL 2017 / BARTALK

feature BRIAN BEITZ

Canada v. Fairmont Hotels Inc. Courts no longer indemnifying lawyers for erroneous tax advice

n recent years, rectification has become a useful tool for correcting mistakes that create unintended tax consequences for taxpayers. In December, however, the Supreme Court of Canada released two decisions that greatly restrict the application of rectification and could prove costly for lawyers. Rectification is a long-standing equitable remedy in contract law. It enables a court to reform a written instrument that, by mistake, does not properly represent the agreement intended by the parties. Following a decision of the Ontario Court of Appeal in 2000, Juliar1, rectification has been increasingly used in Canadian tax cases as some courts have allowed parties to rectify situations where a recorded transaction, though effected as intended, did not properly carry out the parties’ intentions from a tax perspective (that is, to avoid or reduce taxes). In Juliar, the Court upheld a rectification order for taxpayers who were reassessed for deemed dividends on a share transfer. The Court rejected the idea that “intention” refers only to the purpose of the transaction and not its consequences, finding the parties’ underlying intention was to avoid income tax on the transfer and that the transaction itself, not just the documents, could be reformed. In other 12

BARTALK / APRIL 2017

words, the parties merely required proof of an intention to effect a transaction on a particular tax basis, therefore widening the scope of rectification. The Supreme Court of Canada refused leave to appeal Juliar, and later cases of that Court, Performance Industries2 and Shafron3, addressed rectification but not in a tax law context – neither decision mentioned Juliar. On December 9, 2016, the Supreme Court of Canada released Fairmont4, clarifying and narrowing rectification at common law. In Fairmont, the majority (7–2) overturned Juliar, finding that it wrongly expanded the availability of rectification beyond cases where the written documents incorrectly recorded the parties’ agreement. The Court stated: “Rectification is not equity’s version of a mulligan. Courts rectify instruments which do not correctly record agreements. Courts do not ‘rectify’ agreements where their faithful recording in an instrument has led to an undesirable or otherwise unexpected outcome.”5 Following Fairmont, it will no longer be possible to obtain orders rectifying transactions based on the parties’ intention to avoid or limit taxes. Instead, the onus

will be on the taxpayers to show that the signed instruments contain errors that do not properly reflect the intended agreement. Jean Coutu6, released concurrently, set out the same principles under Quebec civil law. What does this mean for lawyers? The Income Tax Act is complex. Rectification has been an effective tool for correcting mistakes – it seems that will no longer be the case. Fairmont highlights a need for lawyers to draft carefully and to understand the mechanisms they are using for their clients. The best practice for lawyers not specializing in tax law will be to clearly inform their clients of such and recommend they seek tax advice. The Court has stated it will no longer act as an insurer for lawyers who improperly advise their clients on the tax consequences of a given transaction. The potential cost of providing erroneous tax advice, therefore, has just increased. Attorney General of Canada v. Juliar (2000), 50 OR (3d) 728 (ONCA). 2 Performance Industries Ltd. v. Sylvan Lake Golf & Tennis Club Ltd., 2002 SCC 19. 3 Shafron v. KRG Insurance Brokers (Western) Inc., 2009 SCC 6. 4 Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56. 5 Fairmont, at para 39. See note 4. 6 Jean Coutu Group (PJC) Inc. v. Canada (Attorney General), 2016 SCC 55. 1

Brian Beitz is a solicitor with Jones Emery Hargreaves Swan LLP, working primarily in corporate and commercial law.

feature MICHELLE CHANG

Common Interest Privilege in Commercial Transactions Does it still exist after Iggillis?

n a lengthy decision, the Federal Court of Canada in Minister of National Revenue v. Iggillis Holdings Inc., 2016 FC 1352 rejected the existence of advisory common interest privilege in Canada. This article reviews the advisory common interest privilege doctrine, the Iggillis decision and the consequences for lawyers. ADVISORY COMMON INTEREST PRIVILEGE

Solicitor-client privilege protects communications between a lawyer and his or her client relating to the provision of legal advice. When a client discloses a confidential solicitor-client communication to a party outside of the solicitor-client relationship, solicitor-client privilege is generally waived. Advisory common interest privilege protects lawyer-to-lawyer communications such that solicitorclient privilege is not waived where two or more clients are represented by different lawyers and their lawyers share privileged information regarding a matter of common legal interest to the clients in the context of a commercial transaction. IGGILLIS

The facts of Iggillis are straightforward. Iggillis Holdings Inc. and Ian Gillis (collectively, the “Taxpayer”) and Abacus Capital (“Abacus”) entered into a transaction for the purchase and sale of the Taxpayer’s shares of a company.

In the course of negotiations, tax counsel for Abacus prepared a memorandum (the “Memo”) describing the proposed steps of the transaction and circulated it to counsel for the Taxpayer, who contributed to the Memo. The Minister served a requirement on the Taxpayer to produce the Memo pursuant to subsection 231.2(1) of the Income Tax Act (Canada) (the “Act”). The Taxpayer refused to produce the Memo, citing advisory common interest privilege, and the Minister applied to the Federal Court for a compliance order pursuant to subsection 231.7(1) of the Act. The Federal Court acknowledged the “well-established status” and “overwhelming acceptance of advisory common interest privilege in the common law world,” but nevertheless concluded that advisory common interest privilege was “incorrectly accepted in both the United States and Canada” because “the jurisprudence supporting advisory common interest privilege was established under a cloak of confusion... with very little analysis of the factors and considerations relating to the legitimacy of advisory common interest privilege.” The Federal Court was particularly concerned with the perceived detrimental effect on the

administration of justice, as the following excerpts illustrate: Common interest privilege is enabling high risk litigation that creates an economic profit for the clients, while helping fend off any future challenge to how the profits were earned by keeping out evidence that would expose the legal deficiencies of the deal. [Common interest privilege] will also enable commercial transactions that are of questionable legality given the purposes they are put to. Examples abound. They may involve placing wealth off shore, or estate planning of wealthy persons, or multinational corporations shifting their costs to high-tax countries and their profits to low-tax countries... there is little or no economic reality to these transactions, nor any benefit to society. After rejecting the Taxpayer’s advisory common interest privilege claim, the Federal Court allowed the Minister’s application and ordered the Taxpayer to produce the Memo. Iggillis has been appealed to the Federal Court of Appeal. CONSEQUENCES FOR LAWYERS

Communications with other lawyers in a non-litigation context that were once believed to be privileged may not be after Iggillis. Lawyers should therefore structure their communications with other lawyers with that in mind. Michelle Chang is a tax lawyer at Thorsteinssons LLP in Vancouver. APRIL 2017 / BARTALK

feature KEVIN ZIMKA AND MATTHEW WEAVER

Professional Corporations

May no longer benefit from lowest tax rate

TAXATION OF PROFESSIONAL CORPORATIONS

he Income Tax Act (Canada) (“Act”) provides a small business deduction (“SBD”) that reduces the combined federal and provincial corporate tax rate on the first $500,000 of active business income earned by a “Canadian-controlled private corporation” (“CCPC”), as defined in the Act. In British Columbia, the combined tax rate on such income is currently reduced from 26% to 13%. The provincial component was further reduced by 0.5% in the 2017 BC Budget, making the combined rate 12.5%, effective April 1, 2017. A CCPC is generally a private Canadian corporation, which is not controlled by non-residents of Canada or public companies. Where a CCPC is a partner of a partnership, the existing “specified partnership income” (“SPI”) rules generally provide that a single $500,000 limit applies to the partnership’s business. The partner CCPC is only entitled to claim its pro-rata share of the SBD in respect of the portion of the partnership’s active business income that it is allocated. Historically, various structures have been implemented to avoid the application of the SPI rules and allow CCPCs to claim a full SBD. For example, a common structure is as follows:

BARTALK / APRIL 2017

CCPC

1 (“Partnerco”) is the partner in the partnership and is allocated partnership income; and CCPC 2 (“Holdco”) provides services to Partnerco and is paid a service fee by Partnerco. Prior to the Act being amended, the SPI rules did not apply in the above situation because Holdco was not a partner in the partnership. Holdco could claim the full SBD on the service fee received from Partnerco, up to $500,000. NEW SPI RULES

For taxation years that begin after March 21, 2016, the SPI rules have been amended to address structures that effectively allow partner corporations in partnerships to multiply the SBD. Consequently, professional corporations that earn income from partnerships, regardless of their tax structure, may no longer be able to claim the full SBD and should review the amended SPI rules in light of their particular circumstances. The new SPI rules now generally deem a CCPC that is not a partner of the partnership to be a partner where the CCPC provides services, directly or indirectly, to the partnership and one of its shareholders holds a direct or indirect interest in

the partnership. As a result, the SBD of the CCPC is limited to its pro-rata share of the partnership’s $500,000 limit, which must be shared with other partners and deemed partners. Applying the new SPI rules to the example above, Holdco is deemed to be a partner of the partnership because it provides services indirectly (i.e. through Partnerco) to the partnership and its shareholder (the professional) holds an indirect interest (i.e. through Partnerco) in the partnership. Consequently,

Holdco’s SBD is limited to its prorata share of the partnership’s $500,000 limit. Notwithstanding the new SPI rules, professional corporations can still benefit from a 26% combined federal and provincial tax rate in British Columbia and tax deferral is also still achieved if any income allocated from the partnership is left in the CCPC. Kevin Zimka is a partner in the Tax Group at Blakes. He practises in the areas of domestic and international corporate tax, including ownermanager tax planning. Matthew Weaver is an associate in the Tax Group at Blakes. He practises in the planning and litigation fields of domestic and international corporate tax.

feature LAURA PEACH

The Principal Residence Exemption

Preparing for proposed changes

any taxpayers are aware that an exemption from tax on capital gains may be available when those gains arise from the disposition of their principal residence. However, proposed changes to the Income Tax Act 1 could limit the ability of many taxpayers to claim the principal residence exemption (the “PRE”). Trustees, in particular, need to be aware of the proposed changes. CURRENT REQUIREMENTS

Generally speaking, a Canadian resident individual can claim the PRE if the taxpayer owned the housing unit and it was ordinarily inhabited by the taxpayer or his or her spouse or child. In order to claim the PRE, the taxpayer must designate the housing unit as his or her principal residence. Only one property can be designated for a given year by the taxpayer, the taxpayer’s spouse and the taxpayer’s minor children. Many taxpayers are unaware of the requirement to file a designation due to an administrative policy of the Canada Revenue Agency (“CRA”) whereby the designation did not need to be filed by an individual taxpayer so long as the gain was fully exempt from tax (generally, where the housing unit was ordinarily inhabited by the taxpayer or the taxpayer’s spouse or child in each year of ownership).

CHANGES FOR INDIVIDUALS

Beginning with the 2016 taxation year, if the proposed changes are enacted, failure to report a disposition of real property, even if no tax is payable, will leave a taxpayer indefinitely exposed to reassessment in respect of the disposition. Moreover, CRA has indicated it will now enforce the requirement to file a designation in all cases. As this change in CRA policy is not dependent on the enactment of the proposed legislation, taxpayers should expect the CRA to enforce the designation requirement in future. CHANGES FOR NON-RESIDENTS

The current rules provide for a “bonus” year of ordinary inhabitation, which is intended to provide relief for taxpayers who move and thereby have two principal residences (only one of which can be designated) in a single taxation year. The proposed changes would deny the “bonus” year to taxpayers who were non-residents of Canada in the year the housing unit was acquired. CHANGES FOR TRUSTS

Under the current rules, a personal trust that owns a housing unit occupied by a beneficiary of the

trust can, if certain requirements are met, claim the PRE. Under the proposed new rules, the PRE is only available to specific types of personal trusts for Canadianresident beneficiaries, namely: certain life interest trusts which are frequently used in estate planning and commonly referred to as “alter-ego trusts,” “spousal trusts” and “jointspousal trusts” as well as certain trusts for the exclusive benefit of the settlor during his or her lifetime; certain testamentary trusts at least one beneficiary of which is a spouse or child of the settlor who qualifies for the disability tax credit; and certain trusts for orphaned minors. Most existing trusts that cease to qualify under the new rules will continue to benefit from the PRE with respect to gains accrued to the end of 2016. However, gains that accrue from January 1, 2017 to the date of disposition will not be exempt from tax. IT’S NOT ALL BAD NEWS

The proposed legislation provides some relief for taxpayers who fail to file the designation. It also creates additional opportunities for trusts to plan for the changes. However, practitioners should note that some of the proposed changes that enable proactive planning will not come into force until the date of Royal Assent. 1

R.S.C. 1985, c. 1 (5th Supp.)

Laura Peach is an associate at Legacy Tax + Trust Lawyers. APRIL 2017 / BARTALK

membersavings CBABC members take advantage of great discounts, special offers and exclusive promotions. Visit cbabc.org/Membership/Member-Savings for all activities and promotions. Check the CBABC News & Jobs weekly e-newsletter for seasonal promotions and special offers.

THE CANADIAN BAR INSURANCE ASSOCIATION (CBIA) The Canadian Bar Insurance Association (CBIA) helps legal professionals, their families and law firm employees spend less on their complete insurance needs. Please visit barinsurance.com.

CBA FINANCIAL (CBAF) CBA FINANCIAL (CBAF) offers quality discounted fee savings products, including RRSPs, Tax Free Savings Accounts (TFSA), banking services and law firm group RRSP plans. Please visit barfinancial.com.

SPINALIS SpinaliS Canada offers CBABC members 10% off for all SpinaliS health office chairs, which are suitable for everyone who has a sedentary job and would like to improve their posture and have a healthy back! Please visit spinalis-chairs.ca.

MEETINGMAX

Meetingmax negotiates the best guaranteed hotel rates in Vancouver, Victoria and Kamloops for CBA members. Visit our site to book your trip now mmxreservations.com/bcbar/pc/bcbar.

Call 1-888-687-3404 for information on how to partner with CBABC!

CBA WEST 2017 NOV 17 - 19

Registration is open cba-west.org

YOUR SUCCESS STARTS IN VEGAS 16

BARTALK / APRIL 2017

EMAIL: MEMBERS@CBABC.ORG \\

Ad spot 8.25 in x 10.75 in

It’s not your ride, it’s your drive. The 2017 E-Class Sedan. Total price starts at $64,360.* As a member of the CBABC, you are entitled to an exclusive offer. For more details, visit bitly.com/mbcorporate.

For more information on Special Corporate Sales Offers, call Randall Desbrisay at 604-351-5290 or email randall.desbrisay@mercedes-benz.ca Mercedes-Benz Vancouver 550 Terminal Avenue, Vancouver | D#6276 Open Sunday: 12pm – 5pm

Mercedes-Benz Boundary 3550 Lougheed Highway, Vancouver | D#6279 Open Sunday: 12pm – 5pm

Mercedes-Benz North Vancouver 1375 Marine Drive, North Vancouver | D#6277 Open Sunday: 11am – 5pm

Mercedes-Benz Richmond 5691 Parkwood Way, Richmond | D#6278 Open Sunday: 11am – 5pm

Mercedes me Aberdeen Centre, Richmond | D#6278 Open Sunday: 11am – 7pm

©2017 Mercedes-Benz Canada Inc. Shown above is the 2017 E 300 4MATIC™ Sedan with optional equipment. MSRP of advertised 2017 E 400 4MATIC™ Sedan is $61,200. *Total price of $64,360, includes freight/PDI of $2,395, dealer admin fee of $595, air-conditioning levy of $100, PPSA up to $45.48 and a $25.00 fee covering EHF tires, filters and batteries. Vehicle options, fees and taxes extra. Vehicle license, insurance, and registration are extra. Dealer may lease or finance for less. Offer may change without notice. Visit a Mercedes-Benz Vancouver Retail Group dealer for details or call 604-351-5290.

2016-09-2361-MB-September-E-Class-Print_Ad-BarTalk.indd 1

2016-09-12 2:18 PM

APRIL 2017 / BARTALK FILENAME

2016-09-2361-MB-September-E-Class-Print_Ad-BarTalk.indd

INTERNAL REVISION

CLIENT

Mercedes-Benz

CLIENT REVISION

TRIM

8.75" x 11.75"

1 1

Bar Talk Material:

September 12, 2016

feature CHRISTIE S. WILSON

Metro Vancouver’s Foreign Buyer Tax

The story is still unfolding

n July 25, 2016, the government of British Columbia introduced Bill 28, Miscellaneous Statutes (Housing Priority Initiatives) Amendment Act, 2016 (the “Act”), seemingly in answer to the growing public outcry for government intervention into the real estate industry and foreign investment in the Vancouver-area housing market. In addition to amendments to the Vancouver Charter enabling the City of Vancouver to impose a municipal tax on vacant residential property, and amendments to the Real Estate Services Act discontinuing self-regulation of the real estate industry, the Act introduced an additional 15% property transfer tax on residential property purchased by foreign nationals, foreign corporations and taxable trustees in the Greater Vancouver Regional District. Prior to the introduction of the foreign buyer tax, property transfer tax was payable in British Columbia on applicable transfers by both Canadian citizens and foreigners alike at 1% tax on the first $200,000 of the fair market value of the property, 2% on the remaining value up to $2 million and 3% on any portion above that. On the purchase of a $2 million dollar home this amounts to $38,000 in tax. But once the amendments came into effect, a foreign buyer purchasing a $2 million dollar 18

BARTALK / APRIL 2017

home would be required to pay an additional $300,000 in tax. Reactions to the announcement of the foreign buyer tax were immediate. With the amendments to the Property Transfer Tax Act set to come into force on August 2, 2016 – a mere eight days after Bill 28 was announced – realtors, lawyers and notaries scrambled to help their clients avoid the additional tax by closing their purchases before the deadline. The BC Land Title and Survey Authority reported that more than 15,000 transfers were filed over the last two business days before the new tax took effect. In fact, the demand was so heavy that it crashed the Land Title Office’s electronic filing service on both days.

More than 15,000 transfers were filed over the last two business days before the new tax took effect. British Columbia is certainly not the first jurisdiction to impose additional rules on foreign real estate buyers. Across the globe, Australia, Britain and Hong Kong have all taken measures to slow down foreign ownership and alleviate housing price pressures in their respective markets. However, the

introduction and implementation of the foreign buyer tax in Metro Vancouver has drawn significant criticism. A major point of contention arose from the fact that the Act did not grandfather purchase contracts entered into before August 2, 2016, leaving foreign buyers with existing contracts who were not able close before the deadline with the difficult decision of either forfeiting their deposits or coming up with the additional property transfer tax. A group of foreign buyers even launched a class action lawsuit against the provincial government. The foreign buyer tax has also been criticized for unfairly targeting foreigners who are living and working in Vancouver and contributing to the local economy. In response, on January 29, 2017, Premier Christy Clark announced that the province would exclude foreigners with valid work permits from having to pay the tax, but did not elaborate on the proposed changes. While there is no denying that the introduction of the foreign buyer tax has contributed to the recent slowdown of sales activity in the Vancouver area, it remains to be seen what the long-term effects of the tax will be. For now, the Vancouver legal community, together with buyers, sellers, developers and real estate professionals are still watching and waiting to see how the full story of the foreign buyer tax will ultimately unfold. Christie S. Wilson is an associate in the Commercial Real Estate group at Bennett Jones LLP in Vancouver.

feature RYAN GREEN

The Value of Voting Shares

Planning to address CRA policies

ncome tax considerations motivate the founder of a private corporation to allow family members to acquire common shares in the corporation. For example, a capital gain that is deemed to arise on the death of the founder will be reduced to the extent that the value of the corporation has accrued to shares held by surviving family members. While founders may want family members to acquire shares, founders will frequently insist upon maintaining control of their corporations. For this reason, a founder will frequently hold all shares entitled to vote, while family members hold non-voting common shares. If the founder wishes to participate in the corporation’s growth in value, the founder will hold voting common shares or non-voting common shares and “skinny” voting shares – i.e. shares which do not carry any rights other than the right to vote. If the founder has sought to cap the value of his or her interest in the corporation by implementing an estate freeze, the founder will typically hold preferred shares and skinny voting shares. For a family-owned corporation, all shareholders usually expect that shares will be valued in accordance with how the corporation’s articles require assets to be distributed on liquidation. Consistently with this expectation, the capital gain on a founder’s

shares that arises on death may be calculated based on the shares’ entitlement on liquidation, without consideration of voting rights. Such a filing position may be disputed by the Canada Revenue Agency (the “CRA”). In a 2007 policy statement, the CRA stated that it considered it appropriate to attribute value to a share’s voting rights when the holder of the shares can control the corporation. In a 2009 policy statement, the CRA narrowed the impact of the 2007 policy statement by advising that, in the context of an estate freeze, the CRA would typically not attribute value to a skinny voting share. However, the

A founder will frequently hold all shares entitled to vote, while family members hold non-voting common shares. CRA did note that value could be attributed to voting shares if shareholders had acted in a manner that was consistent with the voting rights having value. The 2009 policy statement is a positive indication that the CRA does not intend to begin challenging the estate freeze. However,

the policy statement leaves open many circumstances in which the value of a voting right could cause unanticipated tax consequences. Where necessary, steps can be taken to address the potential for value being attributed to voting rights. If one shareholder will hold shares that provide control of a corporation, this should not be accomplished through ownership of voting common shares. Instead, it is preferable that the shareholder hold non-voting common shares and skinny voting shares that are redeemable by the corporation. While value may still be attributed to the voting shares, the fact that the voting shares are non-participating and redeemable strengthens the argument that little value should be attributed to the voting shares. Alternatively, a founder may hold voting shares as the trustee of a family trust. While this requires the founder to abide with fiduciary obligations, the trust will be treated as a separate taxpayer from the founder for income tax purposes. Accordingly, the voting shares will not be taxed as property of the founder. If the founder of a family corporation insists on maintaining voting control of a corporation, it will not be possible to eliminate the risk of value being allocated to that voting control. However, careful planning can assist in addressing this risk. Ryan Green is a lawyer at Cook Roberts LLP. His practice focuses on tax planning and the resolution of tax disputes. APRIL 2017 / BARTALK

Law Week 2017

BCLAWWEEK.ORG

u The theme of 2017 Law Week is Access to Justice. This year, eight locations across British Columbia are participating in Law Week activities celebrating the 35th anniversary of the Charter of Rights on Law Day, April 19. Check out BCLAWWEEK.ORG for all the details! Join the conversation on Facebook and Twitter (@bclawweek) using hashtag #bclawweek.

Local Activities Throughout BC FORT ST.JOHN May 27

Activities include: Mock Trial – R. v. Superman Courthouse tours Emergency vehicle displays Information booths by community law agency partners Free hot dogs and drinks

KAMLOOPS April 11

Activities include: Mock Trial – R. v. Dorothy RCMP Forensics and K-9 Unit Demonstration Sheriff led cell tours Community Information booths Ask a Judge Forum for Children Children’s Scavenger Hunt

KELOWNA April 29

Activities include: Mock trial Attendance of RCMP vehicles BBQ

NELSON April 22

Activities include: Courthouse and jail cell tours Colouring contest Law enforcement displays Mock trial – Three Little Pigs Hot dogs, cake and drinks 20

BARTALK / APRIL 2017

PENTICTON May 19 Activities include: Mock trials Community BBQ

TERRACE May 11 Activities include: Reader’s Theatre Courthouse tours Justice system partner information tables Community BBQ

VANCOUVER Throughout April

Activities include: the Chiefs” forum with the three Chiefs, CBC’s Ian Hanomansing, and local high school students Tours of the courthouse Free public law classes throughout the Lower Mainland, with the support of the People’s Law School Barry Sullivan Law Cup public speaking competition for secondary school students from across BC “Meet

VICTORIA April 22 Activities include: 2017 Provincial Mock Trial Competition Shriners’ 50 foot train, clowns and food stand Tours of holding cells and sheriffs’ van Passport to Justice contest with great prizes Judges’ talk Information booths from many community organizations Zootopia story Mock Trial

FREE PUBLIC LAW CLASSES March 6 – April 20 at various times Cranbrook Richmond (English and Cantonese) Burnaby Surrey North Vancouver Port Moody Duncan Nanaimo Thank you to the People’s Law School for their assistance setting up these public education classes.

Province-Wide DIAL-A-LAWYER DAY: “FREE LEGAL ADVICE!” April 22 10:00 a.m. - 2:00 p.m. 604-687-3221 or 1-800-663-1919 Residents in British Columbia are invited to call and speak with a lawyer for up to 15 minutes at no cost in the following areas of law: Family, Wills & Estates, Tort & MVA, Immigration, Business, Criminal and Employment.

TWITTER TOWNHALL April 6

Join Chief Judge Crabtree for his second Twitter Town Hall from the BC Provincial Court. Submit your questions with the hashtag #AskChiefJudge. LAW WEEK 2017

news&events ABORIGINAL LAWYERS FORUM UPDATE The Aboriginal Lawyers Forum (“ALF”) recognizes the contributions of the 2015/16 CBABC Executive for its hard work and ongoing dedication to the ALF. As Tina Dion, QC, ALF Chair for 2016/17 and Equality & Diversity Representative on CBABC Executive Committee wrote in the Fall 2016 Forum Drum newsletter: “We continue to work toward building up the ALF so it will have a deeper and more meaningful presence within the CBABC and the broader legal community.” The ALF has been very active in the BC legal community this past year. Here are just a few of the highlights:

Permanent ALF Seat on the CBABC Executive Committee

Group is composed of members of the CBABC Executive, Provincial Council, Aboriginal Lawyers Forum, Vancouver Aboriginal Law Section Working Group, CBA National Aboriginal Law Section Working Group, Law Society of BC Truth and Reconciliation Advisory Committee, and the CLEBC Working Group.

2016 ALF Special Contribution Award Winner: Judge Leonard Marchand At the 8th Annual ALF Holiday Banquet, Judge Leonard Marchand received the 2016 ALF Special Contribution Award. Judge Marchand has been a tireless champion of Indigenous people and communities in BC.

The CBABC Executive Committee proposed amendments to the CBABC by-laws to create a permanent ALF seat on the Executive, which was approved by Provincial Council on January 28, 2017. The seat will be established for the 2017/2018 year. This will be the first time a provincial CBA Branch has created a permanent seat on the Executive for an Aboriginal or Indigenous member.

2016 ALF Student Contribution Award Winner: Dustin Gagnon

CBABC Truth and Reconciliation Working Group

5th Annual ALF Retreat – Not Just Aboriginal Law: The B to Z of Practice

The CBABC Executive Committee passed a resolution at its meeting on November 18, 2016 to establish a Truth & Reconciliation (T & R) Working Group, which was approved and launched at Provincial Council on January 28, 2017, with guest speaker, Grand Chief Ed John. The T & R Working

At the 8th Annual ALF Holiday Banquet, Thompson Rivers University Law student, Dustin C. Gagnon (above) received the 2016 ALF Student Contribution Award.

The 2016 ALF retreat was another great success. Held in Parksville on Vancouver Island, on the traditional unceded territory of the Nanoose First Nation, the retreat focused on various practice areas beyond (or in addition to) Aboriginal Law. The ALF welcomed

Judge Alexander Wolf, appointed to the Provincial Court of BC in December 2015, as their special guest and keynote speaker. The ALF is grateful to all the sponsors who helped eight Aboriginal students attend the retreat to learn and network with others in the legal profession.

2016 ALF National Aboriginal Day Online Auction The 9th Annual National Aboriginal Day Online Auction raised an incredible $6,000 to support the CBABC ALF. These funds will support Aboriginal law students, graduates and practitioners so they can enhance the stature and influence of Aboriginal people in the legal profession. The reception was held at the Skwatchays Lodge, a Vancouver hotel that is owned and operated by the Vancouver Native Housing Society, and featured a rising talent showcase performance by Eden Fine Day (Sweetgrass First Nation). You’re invited to read more in the Fall 2016 Forum Drum.

SAVE THE DATE June 16, 2017 This year, the ALF 6th Annual Retreat will be held at the Westin Wall Centre in Richmond. The almost full-day retreat will be followed by two Judge’s Panels and the 10th Anniversary National Aboriginal Day Auction Reception. The reception will feature special entertainment by Mi’kmaw comedian Candy Palmater. The ALF is looking forward to seeing you at this special occasion!

APRIL 2017 / BARTALK

news&events CBA NATIONAL MAGAZINE

The Case for Constitutional Environmental Rights

CBA NATIONAL MAGAZINE

Battle to Rule the Splinternet WHOSE LAWS HOLD SWAY IN THE INTERNET’S GLOBAL MARKETPLACE?

Ever since the world went online, free-speech enthusiasts have worried about national governments legislating the Internet, and domestic courts enforcing those laws beyond their territory. The first signs of this appeared with libel cases. Media companies were especially spooked in 2002 after an Australian court allowed a Melbourne businessman to sue New York publishing company Dow Jones & Co for online defamation. Critics of the ruling at the time declared it a tragedy for free speech, and warned of the demise of the Internet and its fragmentation. Before long, media companies adjusted themselves and the Internet continued on its path to become the global mass medium of choice. Still, anxiety over the legal fragmentation of the Internet 22

BARTALK / APRIL 2017

keeps returning to the fore, with national courts now targeting the likes of Google and Facebook. In 2014, the Court of Justice of the European Union (“CJEU”) caused a stir when it forced Google to comply with EU data privacy laws and to remove a Spanish national’s personal information from its search results. In doing so the CJEU recognized a “right to be forgotten” with extra-territorial reach – heresy for free-for-all Internet believers. As of this writing, France’s data protection watchdog was still awaiting word from the country’s top administrative court on whether it can order Google to delist on all of its search domains, not just those in the EU. And in May 2017, the EU’s General Data Protection Regulation will take effect, setting a new global standard for global trading in privacy rights. Read the full article

Nine in 10 Canadians believe the Canadian Charter of Rights and Freedoms should protect their right to live in a healthy environment. It doesn’t, and the question is whether it’s worth the effort to try to amend the Constitution to include it. Everyone knows changing the Charter is a huge challenge. But as is often the case, the hardest things are the most worth doing. Efforts to expand the scope of human rights often seem almost impossible in the beginning. Ask abolitionists, suffragettes or other civil rights activists. The right to live in a healthy environment enjoys constitutional protection in more than 100 countries, from Norway and Finland to Brazil and Costa Rica. Empirical evidence demonstrates that this can be a gamechanger. Adding environmental rights and responsibilities to a constitution leads directly to enactment of stronger environmental laws, improved enforcement of those laws, increased public participation in environmental decision-making and preventing roll-backs of key environmental laws. Most importantly, it also leads to better environmental outcomes. For example, industrialized countries with constitutional environmental rights and responsibilities have reduced air pollution and greenhouse gas emissions faster than their counterparts. They perform better on comprehensive indices of environmental performance.

AN AGENDA FOR JUSTICE

Did You Know... Over

a 3-year period 11.4 million adult Canadians will experience one serious everyday legal problem – that’s almost 50% of Canadian adults* 21% of people facing an everyday legal problem take no action due to the cost of legal services* The BC justice system receives 1% of the provincial budget The number of sheriffs in BC has dropped from 500 to 400 since 2012 Victoria: twice in February 2017, drug trafficking charges were stayed because sheriffs were not available to accompany the accused to court Vancouver Supreme Court: there are more courtrooms (47) than clerks (37) to staff them 40% of family law litigants are self-represented The legal aid tariff in BC does not cover lawyer’s overhead

What do Canadians do about everyday legal problems? *Canadians try to resolve their everyday legal problems in a combination of ways:

*Source: Everyday Legal Problems & the Cost of Justice in Canada APRIL 2017 / BARTALK

news&events CBABC WLF NEWS

CBABC Women Lawyers Forum Awards Gala and 2017 Award Recipients The CBABC WLF is thrilled to announce that this year’s recipients of the CBABC WLF Award of Excellence and the Debra Van Ginkel, QC Mentoring Award will be:

Linda K. Robertson (Award of Excellence)

Rachel Mockler (Mentoring Award)

Please join the CBABC WLF in congratulating these outstanding individuals and honouring them at the CBABC WLF Awards Gala on April 27, 2017 at the Fairmont Waterfront Hotel! The special guest keynote speaker will be Marie Henein.

CBABC WLF AWARD OF EXCELLENCE

The CBABC WLF Award of Excellence celebrates the accomplishments of a woman who has succeeded in breaking new ground for women in the legal profession in BC. This award celebrates the woman’s distinguished career achievements and her outstanding contributions to women in the legal profession as a change agent, leader and mentor. The chosen award recipient will have successfully advanced changes in the practice of law for women lawyers, including: leadership, mentoring, education, writing, the development of policies, systems, development of new firms, and community work.

DEBRA VAN GINKEL, QC MENTORING AWARD

This award honours the memory and accomplishments of Debra Van Ginkel, QC, who believed that all people, women lawyers especially, need a mentor to support and encourage them in their profession and their lives. The chosen award recipient will have demonstrated support for women’s issues and be a role model for women in the law by building trusting, collaborative and authentic relationships.

NEWS

CLEBC Update UPCOMING COURSE — WELCOME TO THE NEW AGE: DEVELOPMENTS IN TAXATION 2017 Lawyers need to understand how the tax system functions in the contemporary world. Although tax law changes constantly, the last few years have seen a rapid increase in the pace and number of changes. Significant international and domestic changes have affected

BARTALK / APRIL 2017

some basic assumptions of how the taxation system operates. This course is designed to ensure that commercial solicitors and business advisors understand how the tax system will impact the transactions and problems their clients bring to them. CLEBC will cover: new domestic and international initiatives in tax policy and administration changes to the principal residence exemption the foreign offshore buyer’s tax and the vacant homes tax changes to provincial sales tax and GST

updates on personal taxation,

corporate taxation, and trusts and estate taxation The course will be held on Friday, May 26, 2017, either in Vancouver or by live webinar. Commercial and tax lawyers, both litigators and solicitors, and those who advise clients about tax issues on an occasional basis, should plan to attend. To register, or for more information, contact CLEBC customer service at cle.bc.ca.

BC LEGISLATIVE UPDATE

ACTS IN FORCE

Current from January 1, 2017 to February 21, 2017 The full version of Legislative Update is now only published online and is available exclusively to CBA members at cbabc.org.

BRANCH & BAR

Calendar

APRIL

2-4 2017 Canadian Corporate Counsel Association (CCCA) Conference — Toronto 4 CBABC In-Person PD Seminar: Dealing With Self- Represented Litigants — North Vancouver

MISCELLANEOUS STATUTES AMENDMENT ACT, 2015, S.B.C. 2015, C. 23 (BILL 23) Sections 48, 49 and 51 are in force February 20, 2017

7 CBABC In-Person PD Seminar: CBABC Half-Day Professional Development in Maple Ridge

OIL AND GAS ACTIVITIES ACT, S.B.C. 2008, C. 36 (BILL 20) Sections 131(d) to (k), 132 to 141, 142 except as it enacts section 23(1)(q) of the Geothermal Resources Act and 143(a) and (c) to (e) are in force March 31, 2017

8 CBA Criminal Justice Conference — Vancouver

AWARDS REMINDER

Call for Nominations You are encouraged to honour a fellow CBABC member with a nomination for one of the following prestigious awards:

7-9 Sixth Annual CBABC Kamloops Women Lawyers Forum Conference & Retreat — Vernon 9-15 Make a Will Week — BC 19 Law Day — BC 22 Dial-A-Lawyer Day 2017 — BC 25 CBABC PD Webinar: Wine Tasting For Work: The New Liquor Control and Licensing Act 26 CBABC PD Webinar: High Conflict Clients II: Get Out and Get Paid without Complaints 27 CBABC WLF Awards Gala — Vancouver

MAY

3 CBABC PD Webinar: The Second Ribbon Cut: The New Civil Resolution Tribunal and Small Claims 4-6 The Lawyer Show 2017: Grease — Vancouver 12 Executive Committee Meeting — Vancouver

Equality and Diversity

Award The Harry Rankin, QC

Pro Bono Award Innovative Workplace

Award Nomination deadline is Friday, April 21, 2017 with award presentation set for June. Nomination forms and more award information are online at cbabc.org/ Awards.

APRIL 2017 / BARTALK

news&events TIPS FROM

CLE ONLINE Courthouse Libraries BC’s public access computers offer the full CLE Online subscription package. That means tax-specific CPDeligible archives of past webinars, course materials, precedents, checklists, commentary and more can be found for free from any of our branches throughout the province.

CEDS AND HALSBURY’S Courthouse Libraries BC’s public access computers also offer the full libraries of both the Canadian Encyclopedic Digests and Halbury’s Laws of Canada through WestlawNext Canada and LexisNexis Quicklaw, respectively. Documents from these databases can be saved and emailed for later viewing and research. IRWIN LAW LIBRARY From the comfort and convenience of your home or office computer, you can access hundreds of tax-specific resources, including fully searchable and bookmarkable legal textbooks on international tax law in the Irwin Law e-library collection, and journals and white papers from various levels of government and research organizations on tax policy and governance in the Public Documents in Law series. These collections can be found in the Lawyer’s Reading Room Irwin Law collection, available for all members of the Law Society of BC through the courthouselibrary.ca website.

BC’s LEGAL HISTORY by Hamar Foster, QC

LOOKING BACK V: REAL PROPERTY 101 In 1875, Ottawa, on the recommendation of the minister of justice, disallowed BC Premier Walkem’s Crown Lands Act because it failed even to acknowledge, let alone protect, Aboriginal lands. And there was another problem with it. The definition section of the Act provided that “Crown Lands” meant “all lands of [BC] held by the Crown in free and common socage.” If you have even a dim recollection of First Year Property law, you may recall that socage is not an estate in land but a type of tenure, the service a tenant owes to a lord for land. It is the only tenure that survived the Act abolishing the other tenures in 1660. Readers with sharper recollections of First Year Property are now way ahead of me. To hold socage land is to have a lord; and over time it came to mean a freehold grant of land from the Crown to a subject, not ungranted Crown lands. So who could be the landlord from whom the Crown claimed to hold socage land? The minister of justice drew the only possible conclusion: First Nations. The definition was “probably” a mistake, he said, because it implied that BC had recognized Indian title in its Crown lands and that “Her Majesty is tenant by freehold.” The interest of the Crown’s Aboriginal landlords would therefore amount to the overlordship of a sovereign. Oops. And Walkem was also the attorney general. The moral of the story? Pay attention in First Year Property, and make good notes. Further reading: “How not to draft Legislation: Indian Land Claims, Government Intransigence, and how Premier Walkem Nearly Sold the Farm in 1874” (1988), 46 the Advocate 411-420.

BARTALK / APRIL 2017

announcements LAW FOUNDATION LAW FOUNDATIONOF OFBRITISH BRITISH COLUMBIA COLUMBIA

CBA Appointee to the Law Foundation Board Mr. W. Laurence Scott QC, is the new appointee for the BC Branch of the Canadian Bar Association to the board of the Law Foundation of BC. Mr. Scott graduated from the University of Windsor law school in 1988 and was called to the Ontario Bar in 1990. He was called to the BC Bar in 1993 and has been a partner at Quay Law Centre in New Westminster since 2004, with a practice focusing on family law. He is trained as a Family Law Arbitrator, a Family Law Mediator, and as a Parenting Co-ordinator. He has been active in the New Westminster Bar Association for several years, serving two terms as President (2013-2014 and 2016-2017). He was also a member of the Court Services Committee and Chair of the Legal Aid Committee (2003–2006) for the BC Branch of the Canadian Bar Association. Mr. Scott was named Queen’s Counsel in 2016. Mr. Scott is a member of the Foundation’s Class Actions and New Grants Committees.

It’s tax time. Hopefully you took advantage of RRSP season and made your 2016 contributions prior to the March 1st deadline. This year, why not begin contributing to your 2017 RRSP now on a monthly basis? The sooner you put your money into an RRSP, the sooner it starts working for you on a tax-deferred basis. It’s easier to invest in small amounts. Set up your contribution to come directly from your bank account on a monthly basis. You’ll be surprised at how quickly things add up – and you won’t need to rush around to find a large amount next February. Tax time is a perfect opportunity to review your overall financial strategy. As a CBA member, you have direct access to qualified financial advisors through the Canadian Bar Insurance Association (CBIA). CBABC members are invited to contact Mass & Company Financial at 604-247-8007 or visit barfinancial.com.

Tax Tip

NEWS

Indigenous Women in Leadership Award On April 6, 2017, the Canadian Council for Aboriginal Business (CCAB) will be presenting the first Indigenous Women in Leadership Award. This inaugural award will be presented to The Honourable Jody WilsonRaybould, Minister of Justice and Attorney General of Canada. The CCAB wishes to celebrate successful, accomplished and committed women with a new award that will serve not only as national recognition but as a platform to the future, a future where Aboriginal women take their rightful place at the national table among men and women of all cultures in true celebration of lives well-lived. From tradition to academia, family to prosperity, they continue to lead the way. For more information

APRIL 2017 / BARTALK

professionaldevelopment

WEBSITE: CBAPD.ORG \\EMAIL: PD@CBABC.ORG \\

CBABC Professional Development courses are designed to meet the needs of lawyers while still maintaining the opportunity to network, advance one’s career, practice and business. We pride ourselves on bringing courses to lawyers that will provide the required professional responsibility and ethics, client care and relations, and practice management components for 2017 Law Society reporting.

Upcoming In-person Seminars CBABC Half-Day Professional Development in Maple Ridge

Coming to Maple Ridge, the CBABC and the North Fraser Lawyers Association will be hosting a joint half-day seminar! Guest speaker Justin Wright, Trust Auditor at the Law Society of BC, who has knowledge in completing audit and review engagements for clients from a variety of industries, will be discussing how you should prepare for an LSBC Audit! Following Mr. Wright, guest speakers The Honourable Judge Richard Browning and Kerry Simmons, QC, Cook Roberts LLP, will be engaging in a panel discussion about how to deal with selfrepresented litigants. Dates: June 13, 2017 Location: Bella Vita Restaurant, Maple Ridge, BC Speakers: The Honourable Judge Richard Browning, Kerry Simmons, QC, Cook Roberts and Justin Wright, Law Society of BC

Sixth Annual Women Lawyers Forum – Kamloops Conference and Retreat

Are you looking for an opportunity to relax and network with your legal peers in a scenic setting?

Are you interested in a conference that can provide this while you earn six hours of CPD? WLF-Kamloops will be hosting its Sixth Annual Conference and Retreat at Sparkling Hill Resort & Spa, where five guest speakers will present on various topics, including what it means to be lawyering in

Upcoming Webinars Wine Tasting For Work: The New Liquor Control and Licensing Act Date: April 25, 2017 Moderator: Stuart Rennie, Legislation and Law Reform Officer, CBABC Speakers: Michael Welsh, Mott Welsh & Associates and CBABC President, Mark Hicken, Vintage Law Group and Christopher Wilson, Norton Rose Fullbright

High Conflict Clients II: Get Out and Get Paid Without Complaints Date: April 26, 2017 Moderator: Rhona Lichtenwald, Hillcrest Law & Mediation Speakers: Neil Hain, Law Society of BC – Professional Conduct, Staff Lawyer, Simon Kent, Kent Employment Law and Morag J. MacLeod, MacLeod Law the digital age, the lawyering skills needed for dealing with regulators, and how to maximize your client’s case at mediation. In addition, this is your opportunity to meet and hear from The Honourable Judge Cathie Heinrichs and The Honourable Madam Justice Barbara M. Young, who will be providing their insights and perspectives from the Provincial and Supreme Court benches respectively. Date: April 7-9, 2017 Location: Sparkling Hill Resort & Spa, Vernon, BC

The Second Ribbon Cut: The New Civil Resolution Tribunal and Small Claims In the fall of 2016, the CBABC brought you The First Ribbon Cut: The New Civil Resolution Tribunal and Stratas. Now, we bring you the Second Ribbon Cut! Date: May 3, 2017 Moderator: Stuart Rennie, Legislation and Law Reform Officer, CBABC Speakers: Shannon Salter, Chair of the Civil Resolution Tribunal and Shelley Lopez, Vice-Chair for Small Claims of the Civil Resolution Tribunal

Four Hours of Complimentary PD All CBABC members receive complimentary access to special PD modules that fulfill the Law Society of British Columbia’s ethics/practice management requirement. E-Learning Ethics Modules 1 & 2 (2 CPD hours) Open Discussions on Current Topics with the Three Chiefs (2 CPD hours)

BARTALK / APRIL 2017

displayads

EMAIL: ADS@CBABC.ORG \\

Click here for LEGAL OPPORTUNITIES and ads

• US citizens in Canada • Cross-border business • Investing in the US • US tax return preparation

US AND CROSS-BORDER TAX IS OUR BUSINESS.

Warren Dueck FCPA, FCA, CPA (WA) Lori Lui CPA, CGA Steven Flynn CPA, CA, CPA (WA) Candace Doig CPA, CA, CPA (IL)

VANCOUVER • RICHMOND • CALGARY • EDMONTON

T: 604.448.0200 • Toll Free: 1.855.448.0200 • wldtax.com

LET US HELP YOU WITH YOURS.

WCB & CPP

DISABILITY APPEALS

GC 390 Howard Ave. Burnaby, B.C. V5B 3P8 Canada

604.591.8187

Preferred Supplier of:

info@gosalandcompany.com www.gosalandcompany.com

www.progroupbc.ca

GOSAL & COMPANY

Sarj Gosal B.A., LL.B.

BARRISTERS & SOLICITORS

254 - 12899 76th Ave. Surrey, BC V3W 1E6

Not everything makes sense. Fortunately, hiring us does. A L L O F O U R R E S E A R C H L AW Y E R S H AV E C O M P L E T E D C L E R K S H I P S A L L H A V E P R A C T I C E D A S L I T I G AT O R S AT M A J O R F I R M S FA C TA , P L E A D I N G S , M E M O R A N D A , L E G A L S T R AT E G Y

op www.onpointlaw.com

ONPOINT

LEGAL RESEARCH

604.879.4280

Lawyers helping lawyers for over 15 years

info@onpointlaw.com APRIL 2017 / BARTALK

barmoves Who’s Moving Where and When Mike Nienhuis

Isabel L. Romeral

has joined Miller Thomson LLP’s Vancouver Office as an associate practising primarily in the area of commercial real estate law.

has joined Edwards Kenny & Bray LLP as an associate. She has a solicitor’s practice with a focus on estate planning, estate administration and business law.

Ilana Teicher

Francine Rattray

has joined Miller Thomson LLP’s Vancouver Office as an associate practising in the Commercial Litigation group.

joins Arbutus Law Group LLP as an associate, practising in the area of First Nation governance with a focus on developing First Nation constitutions and laws.

W. Fraser Hartley

Curtis Ronning

recently became a partner of Edwards, Kenny & Bray LLP. Fraser has a general/corporate commercial practice.

has joined Slater Vecchio LLP, where he continues to build his practice in personal injury law, representing plaintiffs injured in all types of accidents.

What’s the best move you can make for your career? Talk to your Legal Recruiter We’re working on a range of interesting roles, both private practice and in-house. Let’s discuss your options.

Mike Race, Client Partner mrace@zsa.ca | 604.681.0706

zsa.ca

C A N A D A ’ S

L E G A L

R E C R U I T M E N T

BARTALK / APRIL 2017

Amrit Rai, Consultant arai@zsa.ca | 604.681.0706

F I R M

T M

Bar Moves space is at a premium and available for free to members on a first-come first-served basis, so send your Bar Move (max. 30 words) and a high-resolution headshot photo to bartalk@cbabc.org now.

TO VIEW ALL BAR MOVES GO TO CBABC.ORG/BT/BM_1704.

David Brown has joined Kent Employment Law in their Kelowna office, where he continues to advise employers, employees and HR professionals on the full spectrum of employment law and human rights issues.

F. Scott Murray has joined Connect Family Law in their Kelowna office, where he continues to advise clients on all aspects of family law, including untangling or protecting complex assets.â&#x20AC;&#x2039;

Fiona Anderson has joined Kent Employment Law in their Victoria office, where she brings her extensive understanding of business trends and operations to her work with employer and employee clients.

Jessica England joined Connect Family Law (Vancouver) in 2016, where her family law practice includes advising on mobility and relocation issues, parental alienation and estrangement, visitation resistance and child abduction.

Geoff Mason has joined Kent Employment Law in Vancouver, where he advises clients on all employment-related legal matters, including wrongful dismissal, Employment Standards issues and workplace human rights.

newmembers January & February 2017 Associate Hugh Drummond Dentons Canada LLP Vancouver

Lawyers Jasdeep S. Aujla Nordel Law Group LLP Surrey Mark J. Chiu Mark J. Chiu Law Corporation Kelowna Jessica L. Lewis Bennett Jones LLP Vancouver Morgan T. McDonald McMillan LLP Vancouver David McHugh Segev LLP Vancouver

Articling Students Tiffany T. Chan Surrey Aidan Huang Surrey Jannelle T. Mackoff KazLaw Injury Lawyers Vancouver

Daniel Zajac DLA Piper (Canada) LLP Vancouver

Law Students Steven Ansley Vancouver Jordan Ardanaz Vancouver Benjamin J. Braun Surrey Neil W. Brooks Victoria Alex R. Chan Port Coquitlam Jeffrey A. Drozdiak Port Coquitlam Samira Hiscock Victoria Sara M. Johnson Kelowna Ayoola S. Odeyemi Victoria Abiola O. Okeowo Surrey Sheyenne FL Spence Victoria Carly M. Teillet Vancouver Kimberly Thauli Delta

Thomas MacLachlan Vancouver

Tony Tso Vancouver

Jason G. Newton Alexander Holburn Beaudin + Lang LLP Vancouver

William Joseph Van Sickle Vancouver

Jordan L. Porrelli Porrelli Law WestBank

Conner H. Wear Victoria

APRIL 2017 / BARTALK

RETURN REQUESTED TO: The Canadian Bar Association, BC Branch, 10th Floor, 845 Cambie Street, Vancouver, BC V6B 5T3