Links to older papers, advisories, posts, articles by Craig Burley

In 2009 I wrote about several items for my then-firm, that were also published by online legal aggregator Lexology. Here are those pieces:

Ontario’s transfer tax holidays become a permanent vacation which is about the Ontario transfer tax on municipally owned electricity property and municipal electricity utilities. This specialized area is one I was working in intensely at the time; I am still available (and ready, and eager) to assist certain MEUs and municipalities in dealing with these transfer tax and PILs issues.

British Columbia and Ontario moving to harmonized sales tax regime which was at the time the HST regime was being brought in to Ontario. It all seemed so unsimple then, and it seems much more unsimple now after eight years of settling out.

A case comment on Caisse Populaire Desjardins de L’Est de Drummond v. Canada which remains a key foundational case on the limits of the deemed trust regime as applied to secured creditors of tax debtors. I remain active in working with “deemed trust” situations where CRA seeks to collect against creditors who seize property or receive payments from existing tax debtors. If you have a deemed trust problem of any sort, especially if you were a creditor, and are seeking guidance please do get in touch.

Municipalties, tax and the Green Energy Act, another piece on municipal electricity utilities, this time focusing on the then-new changes to the Ontario Green Energy Act that helped municipalities generate small-scale green energy without needing to embroil those projects in the PILs regime and transfer tax regime, and the consequent tax expenses.


Written by Craig Burley

Craig is a tax lawyer in private practice in Hamilton, Ontario. Call Craig at (905) 296-3378 to discuss issues that you think may need independent tax advice. In addition to tax, Craig writes and works publicly on a number of other issues related to law, justice, and public affairs.