Law Dictionary

A non-profit organization operates for purposes other than profit and does not distribute its income to members. In British Columbia most non-profits incorporate as societies under the Societies Act; others incorporate federally. Income tax exemption is federal: qualifying non-profits are exempt automatically, while charities must register with the Canada Revenue Agency.

Non-resident withholding tax is federal income tax that a Canadian payer must deduct from certain payments to non-residents, such as dividends, rents and royalties, at 25 percent unless a tax treaty reduces it. Separate rules require withholding on fees for services performed in Canada and when buying property, including BC real estate, from a non-resident.

A non-solicitation agreement is a promise not to approach a business's customers or employees to divert their business or hire them away for a set period. British Columbia courts treat it as a restraint of trade but enforce it more readily than a non-compete if it is clear, limited in time and scope, and protects a legitimate interest.

A notary public in British Columbia is a member of the Society of Notaries Public of BC, licensed under the Notaries Act, who may certify signatures and copies, administer oaths, and prepare documents such as real estate conveyances, wills and powers of attorney. BC notaries cannot advise on disputes or appear in court. Practising lawyers can also notarize.

A notice of civil claim is the document that starts most lawsuits in the Supreme Court of British Columbia under Rule 3-1 of the Supreme Court Civil Rules. It sets out the facts, relief sought and legal basis. It must be served within 12 months, and a defendant served in Canada generally has 21 days to respond.

An obligation is a legal duty owed by one person to another, which the other can enforce. Obligations arise from contracts, from statutes, and from the general law, such as the duty of care in negligence or the fiduciary duties owed by directors and trustees.

An offer is a definite proposal by one party to enter into a contract on stated terms, made so the other party can create a binding agreement simply by accepting it. In British Columbia, an offer can be withdrawn before acceptance unless it is held open for consideration, and a counter-offer ends the original offer.

Offshore commonly describes companies, bank accounts, trusts or investments located outside Canada, often in low-tax jurisdictions. It is a business and tax term rather than a legal category; holding assets offshore is lawful but brings reporting and tax obligations.

An ombudsman is an independent officer who investigates complaints about unfair administration. In BC, the Ombudsperson investigates complaints about provincial public authorities, such as ministries, municipalities and health authorities, and makes non-binding recommendations. Some industries also have their own ombudsman services for customer complaints.

An omnibus bill is a single piece of proposed legislation that enacts or amends many different laws at once, often on unrelated subjects. Budget implementation bills are a common example. The word describes how a bill is put together; it is not a separate kind of law.

Onus means the burden of proof: the responsibility of a party to prove a fact or claim. In civil cases, the party making a claim generally bears the onus and must prove it on a balance of probabilities, meaning that it is more likely than not.

An operating agreement is the governing document of a US limited liability company (LLC). BC has no LLC; a BC business usually incorporates a company under the Business Corporations Act (BCBCA), and the closest equivalents are the company's articles and a shareholders agreement among its owners.

An opinion letter is a formal letter in which a lawyer states a legal conclusion on defined matters, such as whether a British Columbia company validly exists, has authorized a transaction, or has signed an enforceable agreement. Lenders and buyers often require one at closing and may rely on it, subject to its stated assumptions and qualifications.

An option agreement gives one party the right, but not the obligation, to buy or sell an asset, such as land or shares, on fixed terms within a set period, usually for an option fee. In British Columbia, an option to buy land is an interest in land that must be evidenced in writing and can be registered against title.

An option to purchase gives the holder the right, but not the obligation, to buy property at a set price or formula within a fixed period. In British Columbia, an option over land is an interest in land that should be in writing and registered on title, and it must be exercised strictly on its terms.

Opt-out is a consent method where a person is treated as agreeing unless they decline. In British Columbia, the Personal Information Protection Act allows opt-out consent for non-sensitive personal information after clear notice, but federal anti-spam law requires prior consent before sending commercial electronic messages, plus a working unsubscribe mechanism in every message.

An order is a formal direction by a court or tribunal requiring a party to do something or stop doing something, or declaring the parties' rights. Orders can be final, deciding the case, or interim, made during a proceeding, such as an injunction or an order to produce documents.

The ordinary course of business means the routine, day-to-day transactions a business normally carries out. In British Columbia it matters in purchase agreements that restrict a seller's conduct before closing, in the rule that ordinary course buyers take goods free of a lender's security interest, and in the BCBCA rule on selling substantially all assets.

An organic statute is a law that creates a public body, such as a regulator, Crown corporation or agency, and sets out its purpose, powers and governance. The term is used in administrative law, and the body can act only within the powers its organic statute gives it.

Original jurisdiction is a court's authority to hear a case for the first time, as opposed to appellate jurisdiction to review another court's decision. In BC, civil cases start in the Supreme Court, the Provincial Court or a tribunal, depending on the type and value of the claim.

An out-of-court settlement is the resolution of a dispute by agreement of the parties rather than by a judge's decision. It can be reached at any time, before or after a lawsuit starts, and is usually recorded in a settlement agreement and a release, with any lawsuit then dismissed by consent.

Outright ownership is an informal term for owning property absolutely, without sharing ownership and without a loan or other charge against it. For land in BC, the closest legal concept is a fee simple estate registered in the owner's name and free of mortgages and other financial charges.

Overdue means not paid or performed by the date it was due. An overdue invoice or obligation puts the debtor in default, which may entitle the creditor to interest, late charges if the contract provides for them, and the right to sue for the amount owed.

An overdue mortgage is a mortgage on which payments are in arrears, putting the borrower in default. Default typically allows the lender to demand payment of the whole balance and, if the default is not cured, to start foreclosure proceedings.

An overdue payment is money not paid by the date set in a contract or invoice. In British Columbia, a creditor can claim contractual interest only if the agreement provides for it, otherwise court order interest, and generally has two years from when the claim is discovered to start a lawsuit to recover the debt.