Canadian Lawyer

12 J A N U A R Y 2 0 1 8 w w w . C A N A D I A N L a w y e r m a g . c o m \ AT L A N T I C \ C E N T R A L \ P R A I R I E S \ W E S T REGIONAL WRAP-UP Medico - Legal Your case is too important. You deserve the best EXPERT WITNESS. Unparalleled expertise from award-winning medical experts. More than 2,000 med mal/personal injury cases & 300+ lawyer clients assisted. A top provider of cost of care reports for your most catastrophically injured clients. CONNECTMLX.COM EXPERTS@CONNECTMLX.COM TOLL FREE: 855-278-9273 ntitled-1 1 2017-11-02 8:41 AM EXPERT WITNESS ALTERNATIVE DISPUTE RESOLUTION EXPERT AUTHORITY KNOWLEDGE TRUSTED OBJECTIVE ACCURATE do not belong to the landowner. They are acquired separately though a pro- vincial government lease. The driller normally negotiates an annual fee with the landowner to gain access to the site and, if the well proves productive, to place pumping equipment on the land. But if the driller abandons the unsealed well, sometimes the pump- ing equipment is left on the property as an eyesore and a possible polluter. The unsealed well itself is a potential danger to livestock, crops and even humans. In Alberta alone, the generally con- servative C.D. Howe Institute estimates there are 150,000 orphan wells. But Keith Wilson, a 53-year-old Edmon- ton lawyer who has spent almost his entire career representing landowners, farmers and ranchers stuck with aban- doned wells, says the figure is closer to 200,000 — even though he believes that may be a low estimate and points to a similar problem in Saskatchewan. In Wilson's view, the law governing orphan wells should be simple: "Clean up your mess first before making another." But generally loose provincial regulations mean companies can keep on drilling while ignoring unproduc- tive wells. The CD Howe Institute estimates that if Alberta does not enforce the cleanup of oil and gas wells, ultimately taxpayers in Alberta face costs ranging from $130 million to up to $8 billion. Daryl Bennett is a farmer in the rolling plains near Taber in southern Alberta and a long-time fighter on behalf of his fellow landowners in dis- putes with oil companies. He says last year's Alberta Court of Appeal's "deci- sion overturns the polluter pay prin- ciple" and, in his view, it could apply equally to pollution caused by "asbes- tos, uranium, etc., not just oil/gas." He says it is a point, along with some others, that landowners wish to make to the Supreme Court when it hears the case in Ottawa. — GEOFF ELLWAND T he newly-revised British Columbia Property Transfer Tax Return (v. 29), effective Nov. 27, 2017, captures more information on property vendors and aims to reduce tax frauds in the real estate industry, according to the B.C. Ministry of Finance. "Two new boxes have been added to the PTT Return to ensure that reasonable and appropriate measures have been taken by the buyer to confirm the vendor's residency status. B.C. is providing this information to the CRA (Canada Revenue Agency) to assist with auditing and enforcement of income tax laws," said an email sent from the ministry by communications manager by Sonja Zoeller. But the form is also causing some grey areas for B.C. real estate lawyers. The new questions ask the purchaser whether "reasonable efforts" have been made to confirm the vendor's residency status and the vendor's status under Canada's Income Tax Act. Richard Bell, of Bell Alliance, says determining what is considered a "reasonable effort" falls onto the lawyer, who advises the purchaser on due diligence undertaken to determine a vendor's residency status. Bell says this can be difficult in some cases, and that obtaining a ruling from the CRA can take months. As well, he questions whether an affidavit from the vendor living abroad or out of the country would be sufficient, B.C. CREATES RESIDENCY STATUS RULES FOR PROPERTY SALES SCC to decide who gets stuck with Western well cleanups Continued from page 11

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