On October 21, 2022, the Supreme Court of Canada (the "SCC") released its decision in Annapolis Group Inc. v Halifax Regional Municipality, 2022 SCC 36 (“Annapolis”), affirming and clarifying the test for constructive taking,...more
As you probably know, a taxpayer realizes gain when the taxpayer transfers appreciated property in exchange for other property. There are exceptions to this general rule. One of those exceptions is defined in Internal Revenue...more
Part 2: New CPRA Laws for 2020 - While an expansive array of records can be sought via a California Public Records Act request, the right to inspect public records is not without limits. The CPRA does not give unlimited...more
Real Property Update - Foreclosure / Condo Assessments: under section 718.116(1)(a), Florida Statutes, present condo owner is jointly and severally liable with the previous owner for unpaid assessments and related expenses...more
Transfer OK Only If Felon Has No Control Over Weapon - Overview: A court-ordered transfer of a felon’s lawfully owned firearms from government custody to a third party is not barred by federal law prohibiting a felon to...more