Search Results - "Nitikman, Joel"

Grin and bare it: the recent kerfuffle over bare trusts by Nitikman, Joel

“…Abstract Recent changes to the Canadian Income Tax Act have resulted in the concept of bare trusts coming under discussion. In this article, Joel Nitikman,…”
Get full text

Goodbye and good riddance to the doctrines of “fraud on a power” and “the entire substratum”—now if only we could figure out the “proper purpose” rule by Nitikman, Joel

“…Abstract The equitable doctrine of “fraud on a power” (now sometimes called either the “improper purpose” or the “proper purpose” rule) was created almost 300…”
Get full text

More about Poverty and Public Benefit— Re Jim Crerar Charitable Trust by Nitikman, Joel

“…Abstract In a recent decision, the British Columbia Supreme Court held that a trust created to assist people who had been terminated improperly from their…”
Get full text

Can there be an unintentional estoppel by convention: the UK Supreme Court (incorrectly) says yes by Nitikman, Joel

“…Abstract In a previous article, I discussed estoppel by convention. To summarize, that doctrine permits one person (the “estopper”—usually the plaintiff in a…”
Get full text

Can a charity charge for Filet Mignon? by Nitikman, Joel

“…Abstract This article considers whether there is any rule in Canadian charities law or the Canadian Income Tax Act prohibiting a registered charity from…”
Get full text

More about illusory trusts: is "tantamount" to ownership the same as "ownership"? The Privy Council takes a step too far by Nitikman, Joel

Get full text

More about illusory trusts: is “tantamount” to ownership the same as “ownership”? The Privy Council takes a step too far by Nitikman, Joel

“…In Webb v. Webb,1 a decision of the Privy Council on appeal from the Cook Islands, the Board2 had to consider a number of issues arising from matrimonial…”
Get full text

Equitable Rescission of Contracts for Mistake in Canada After Great Peace: Whither Solle v. Butcher? by Nitikman, Joel

“…In 1949, Lord Denning of the Court of Appeal of England in Solle v. Butcher held that equity could rescind a contract in respect of which all parties had made…”
Get full text

Do we understand yet the nature of a partnership interest? The High Court of Australia weighs in on the debate by Nitikman, Joel

“…Abstract Since before the first Partnership Act in 1865, there has been a debate as to the nature of a partner's share in a partnership. Is it a proprietary…”
Get full text

Many Questions (and a Few Possible Answers) About the Application of Rectification in Tax Law by Nitikman, Joel

“…In this article, the author explores the limits of the doctrine of rectification as it applies to Canadian tax law. In particular, he attempts to determine…”
Get full text

Section 7 of the BC Power of Attorney Act: what does it say and why does it say it? by Nitikman, Joel

“…Abstract For a very long time, the common law has provided that an agent does not have the authority to sign a sealed document on behalf of the agent’s…”
Get full text

The trustee’s lien and the law of insolvency: the Twain Meet in the Australian High Court: a comment on Carter Holt Harvey Woodproducts Australia Pty Ltd v The Commonwealth by Nitikman, Joel

“…As with many things trust, the equitable rules defining a trustee’s right to an indemnity for acting as a trustee are shrouded in mystery. In particular, the…”
Get full text

The trustee's lien and the law of insolvency: the Twain Meet in the Australian High Court; a comment on Carter Holt Harvey Wood Products Australia Pty. Ltd. v. The Commonwealth by Nitikman, Joel

Get full text

The trustee’s lien and the law of insolvency: the Twain Meet in the Australian High Court: a comment on Carter Holt Harvey Woodproducts Australia Pty Ltd v The Commonwealth by Nitikman, Joel

Get full text

Douglas J. Sherbaniuk Distinguished Writing Award by Nitikman, Joel

Get full text

The trustee’s right to indemnity and section 159 of the Income Tax Act: liening the wrong way? by Nitikman, Joel

“…A trustee of property held in trust has an equitable right to indemnification from the trust’s assets. Yet various sections of the Income Tax Act make the…”
Get full text

The trustee's right to indemnity and section 159 of the Income Tax Act: liening the wrong way? by Nitikman, Joel

Get full text

Life Is Change: Using Powers of Amendment in a Non-Charitable Trust-Rules and Tax Implications by Nitikman, Joel

“…A trust is an equitable obligation, owed by the trustee to the beneficiary in respect of property given by either the trustee in her personal capacity or a…”
Get full text

Policy Forum: Tax Evasion-Does Anyone Know What It Means? Does Anyone Really Care? by Nitikman, Joel

“…Tax avoidance and tax evasion are always in the news and never more so than these days, with the Panama papers making front-page headlines around the world…”
Get full text

Clayton v Clayton in the New Zealand Supreme Court: it’s hard to keep a good court down by Nitikman, Joel

“…In an earlier issue of this Journal,1 I commented on the decision of the New Zealand Court of Appeal (the ‘NZ CA’) in Clayton v Clayton.2 At the time I wrote…”
Get full text