Principal Issues: A fire destroys a principal residence and insurance proceeds are received. If the land is sold in a subsequent year, can any of the gain be sheltered by the principal residence exemption?
Position: Possibly.
Reasons: See below.
Principal Issues: Whether an individual can earn commission income through a corporation.
Position: Question of fact. Possibly yes.
Principal Issues: Whether payments made under the Ontario Basic Income Pilot program are considered social assistance?
Position: Most likely yes.
Reasons: They are based on an income test.
