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SCC rejects Crown’s tax appeal in first ruling on ‘foreign accrual property income’ (FAPI) rules
Al Meghji of Osler, Hoskin & Harcourt LLP
Winning counsel Al Meghji of Toronto’s Osler, Hoskin & Harcourt LLP said the Supreme Court’s unanimous judgment underscores that courts will take ‘a disciplined approach to interpreting and applying taxation statutes.’

Friday, December 03, 2021 @ 3:38 PM

Last Updated: Friday, December 03, 2021 @ 4:05 PM

Sending a reminder that the Crown should not expect judges to rewrite the Income Tax Act, the Supreme Court of Canada has ruled unanimously that Loblaw Financial Holdings Inc. is entitled to benefit from the “financial institution” exception in the “foreign accrual property income” (FAPI) tax rules with respect to income Loblaw received from a bank it owned in Barbados. ... [read more]

Order in Alberta COVID-19 protest case ‘arguably’ affects free expression rights: Appeal Court Subscriber only content

Friday, December 03, 2021 @ 12:02 PM

An Alberta Court of Appeal judge has issued partial stays to three men appealing sanctions imposed on them as part of their sentences for defying a court order enforcing compliance with the province’s COVID-19 restrictions, a case which has raised concerns about free speech rights due to a condition in their probation order which required them to include positive messaging about the restrictions when speaking in public. ... [read more]

Ottawa seeks funding proposals for projects to help abused partners access family justice system Justice Minister David Lametti

Friday, December 03, 2021 @ 9:51 AM

Federal Justice Minister David Lametti is calling for proposals from legal clinics and lawyers’ and judges’ associations, among others, for up to $1 million a year to fund projects that assist victims of intimate partner violence to access and navigate the family justice system and that improve the justice system’s responses to domestic violence. ... [read more]

Supreme Court grants leave in ‘Surrey Six’ appeal Subscriber only content

Friday, December 03, 2021 @ 9:37 AM

The Supreme Court of Canada will soon be hearing arguments about the fairness of the proceedings for two men who had been convicted for their alleged involvement in a notorious gangland murder case in British Columbia. ... [read more]

New College of Immigration and Citizenship Consultants ‘true regulator with real clout,’ CEO says Subscriber only content John Murray, president and CEO of the College

Thursday, December 02, 2021 @ 12:51 PM

Canada’s recently launched College of Immigration and Citizenship Consultants has “real clout,” the institution’s president and CEO said, emphasizing the regulator’s oversight powers in the consulting profession. A news release announcing the opening of the college, issued Nov. 23, noted that the college has “enhanced powers for licensing, oversight, investigation and enforcement of immigration and citizenship consultants in Canada and abroad.” ... [read more]