Legal Blog: Tax

Jun
19
2017

Relief from Forfeiture

Posted in Five Liners, Tax

Poplar Point First Nation Development Corp. v. Thunder Bay Ont CA

After a municipal tax sale, a party entitled to the surplus that has been paid into court has one year to make an application for payment out of court to it. If no one makes the application within the one-year period, the surplus is deemed to be forfeited to the municipality. The Court of Appeal held that a court has power under section 98 of the Courts of Justice Act to grant relief from forfeiture even after the passing of the one-year period.

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Aug
15
2014

Professional Responsibility & Ethical Issues for Tax Lawyers 2014

Posted in General Law, Tax

Brian Nichols will be presenting at the Professional Responsibility & Ethical Issues for Tax Lawyers

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