Articles & Resources

How a team approach can make farm succession planning easier

Posted on March 9, 2021 in Agricultural Business Law
by Kimberly D. Visram

Just like no farm is exactly the same, it is unlikely that each farm’s succession plan will be the same. Succession planning focuses not only on the current circumstances of the farm, but the future of the farm and the goals of both the current and future generation of farmers.

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Tax Litigation 101: Collections

Posted on January 26, 2021 in Tax Litigation
by Amanda S.A. Doucette, TEP

Canada Revenue Agency (“CRA”) has broad powers of collection. CRA can collect amounts owing from a taxpayer including, income tax, payroll deductions, GST/HST remittances, customs, excise and other levies, and benefit overpayments (including Canada child benefit and GST/HST credit).   CRA also has the right to collect amounts owed for other government programs, such as defaulted […]

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Tax Litigation 101: Objections and Appeals

Posted on January 14, 2021 in Tax Litigation
by Amanda S.A. Doucette, TEP

When a taxpayer files a tax return with Canada Revenue Agency (“CRA”), CRA will review the return and issue a “Notice of Assessment”.  This document will identify what (if any) taxes are owing in the year, as well as any applicable penalties and interest.  Typically, the content of the Notice of Assessment mirrors the content […]

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Joint Ventures: A Unique and Flexible Structure for Farms to Consider

Posted on December 14, 2020 in Agricultural Business Law | Corporate, Commercial & Contract Law
by Michael J. Deobald, TEP

A farm’s overall success in the short and long term has a number of factors, chief amongst them being the blood, sweat, and tears of the men and woman who operate them. Many farms are in the middle of or preparing for a transition to the next generation.  The legal structure of the farm (e.g. […]

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New Rules for Corporations in Saskatchewan

Posted on November 27, 2020 in Corporate, Commercial & Contract Law
by Jessi Brockman

The Business Corporations Amendment Act, 2020 (Saskatchewan)[1], which amends The Business Corporations Act (Saskatchewan), creates additional requirements for corporations to track and maintain certain information about “individuals with significant control”.

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Farm Succession Planning with Unanimous Shareholders’ Agreements

Posted on November 23, 2020 in Agricultural Business Law | Corporate, Commercial & Contract Law
by Garrett Leedahl

An often-overlooked component of a business owner’s estate plan is a Unanimous Shareholders’ Agreement (“USA”).  A USA can be an extremely useful tool for estate planning purposes, especially in the context of the succession of a family farming corporation.

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