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Katherine Berze

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Articles by Katherine Berze

A Guide For Couples Looking For Help After COVID-19 Cancelled Their Wedding (Part 1)

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By Graeme R. Oddy, Katherine Berze
| Mondaq
The pandemic has derailed couples' wedding plans for the past two years and hundreds of Canadians are now struggling to negotiate with vendors who refuse to refund or pay back deposits, citing their own dire finances resulting from COVID-19. These foiled plans and negotiation talks raise an interesting legal issue: how will the pandemic affect the interpretation of wedding vendor contracts?
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Income Tax Act And Bill C-208

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By Nathaniel Hills, Katherine Berze
| Mondaq
What is Bill C-208 and what does it attempt to accomplish? On June 29th, 2021, Bill C-208 ("C-208") received royal assent and amended section 84.1 and section 55 of the Income Tax Act ("ITA"). The objective of C-208 was, ostensibly, to facilitate fairness in our taxation system – previously, certain intergenerational transfers of small businesses would result in the loss of the transferor's ability to claim the Lifetime Capital Gains Exemption ("LCGE").
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