Lexpert magazine features articles and columns on developments in legal practice management, deals and lawsuits of interest in Canada, the law and business issues of interest to legal professionals and businesses that purchase legal services.
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LEXPERT MAGAZINE | JANUARY 2013 31 | RECENT LITIGATION OF IMPORTANCE | In conclusion, she found that on the rel- evant evidence the trial judge had made a pal- pable and overriding error of fact. Andrew Robinson, Elizabeth Ackman and Andrea Farkouh of Miller omson LLP represented the Toronto Catholic Dis- trict School Board. omas Curry and Paul-Erik Veel of Lenczner Slaght Royce Smith Griffin LLP and Milton Davis of Davis Moldaver LLP represented Southcott Estates Inc. TAX COURT RELEASES LEVERAGED DONATION PROGRAM DECISION DECISION DATE: NOVEMBER 19, 2012 e Tax Court held that Allen Berg, a par- ticipant in a charitable donation program, was entitled to recognition of a tax credit for $375,000 in cash payments that he made to acquire time-share units. e units were subsequently donated to a Canadian registered charity. e Canada Revenue Agency had argued that Berg received a collateral benefit in the form of an inflated donation receipt, which invalidated the gi. Since 2009, the CRA has relied on an ear- lier decision of the Tax Court in Maréchaux (2009 TCC 587, aff 'd 2010 FCA 287, leave to appeal to SCC denied) to deny tax relief to thousands of other taxpayers who participat- ed in similar leveraged donation programs, even for the cash payments that they made. Many of those taxpayers are now part of class actions initiated against the promoters of these programs and the law firms that ren- dered tax opinions on them. is case may provide a basis for some tax- payers to challenge the CRA's position on leveraged donation programs. e Crown has until December 19, 2012 to appeal. e appellant was represented by a Davis LLP team of David Nathanson, QC, and Adrienne Woodyard. e respondent was represented by André LeBlanc and Steven Leckie of the Depart- ment of Justice Tax Law Services. WEST FRASER MILLS ACQUIRES ALBERTA SAWMILL AND LUMBER REMANUFACTURING FACILITIES CLOSING DATE: OCTOBER 31, 2012 West Fraser Mills Ltd. acquired sawmill and lumber remanufacturing facilities in Edson, Alberta, from Sundance Industries, including crown timber tenure rights. West Fraser was represented by McMillan LLP with a team led by Tom eodorakis, and included Stacey Handley and Craig Harkness (real estate); James Bond, Allie Ketcham, Sandra Knowler and Novy Cheema (closing matters, due diligence and regulatory and third party approvals); Nika Robinson (immigration); François Tougas (competition) and Peter Botz and Kathy Wang (tax). Sundance Industries was represented by Field Law with a team led by Donald Neeland, QC, and included Warren Brown (corporate-commercial) and Lee Plumb (due diligence and closing matters). CONTINUED FROM PAGE 29 a blueprint for maximizing your career potential Raindance: The Business Development Guidebook for Lawyers puts the ability to maximize your business potential directly in your hands. The first book of its kind in Canada, it follows the same four-step process that the author has used to coach practitioners of all specializations and personalities build successful practices. No matter where you are in your career, you will benefit from: • Key guidance on effective and successful business development • Expert direction on the complete business development cycle – starting with the target-market research necessary to create your business plan, to implementing an action plan • Tips on skills that raise your profile and advice on developing relationships that turn into business, including getting more business from your current clients • Hands-on, interactive exercises and checklists that help you assess and plan accordingly to achieve your business development goals ORDeR # 895110-65201 $65 Softcover approx. 170 pages July 2012 978-0-7789-5110-2 Shipping and handling are extra. Price subject to change without notice and subject to applicable taxes. AvAilAble Risk-FRee FoR 30 DAys Order online: www.carswell.com Call Toll-Free: 1-800-387-5164 In Toronto: 416-609-3800 New PublICaTION RaiNDaNce: The BusiNess DeveLOpmeNT GuiDeBOOk fOR LawyeRs Gary MiTcHEll