One of the ways an individual may qualify for income support under The Ontario Disability Support Program Act[1] is to qualify under the definition of a “person with a disability.” Generally, to qualify as a person with a disability, the individual must have a substantial physical or mental impairment that is expected to last at least 12 months and substantially …
A Power of Attorney is a document in which you give to someone else (your “attorney”) the right to make decisions for you in the event that you are no longer capable of making decisions on your own. There are two types of Power of Attorney: Power of Attorney for Personal Care – The person you name is …
It is not uncommon, especially in privately-held corporations, for a payment or transfer to be made by a corporation on a particular date and the nature of the payment or transfer may be determined on a later date, at which time a director’s or shareholders’ resolution may be required. The Canada Revenue Agency (CRA) and the Tax Court of Canada …
