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SCC rules GAAR did not bar foreign company from bilateral tax treaty’s ‘business property’ tax exemption
Matthew Williams of Thorsteinssons
Matthew Williams of Toronto’s Thorsteinssons said the decision confirms there is ‘nothing inherently wrong’ in tax treaty shopping to obtain tax benefits.

Friday, November 26, 2021 @ 5:33 PM

Last Updated: Friday, November 26, 2021 @ 6:15 PM

In a 6-3 decision that addresses international “treaty shopping” for tax benefits, the Supreme Court of Canada has ruled that the Income Tax Act’s general anti-avoidance rule (GAAR) did not bar a Luxembourg company from benefiting from a business property tax exemption in Canada’s bilateral tax treaty with Luxembourg. ... [read more]

Ottawa moves to enact 10 paid sick days in federal private sector, ban intimidation of health workers Justice Minister David Lametti

Friday, November 26, 2021 @ 3:25 PM

The minority Liberal government has introduced a bill to criminalize the intimidation and obstruction of health-care workers and people seeking to access health services, as well as to mandate 10 days’ paid sick leave for workers in the federally regulated private sectors, such as interprovincial transport and banking. ... [read more]

Court issues life sentences for cocaine trafficking to send ‘clear message’ of deterrence Subscriber only content

Friday, November 26, 2021 @ 10:59 AM

The Ontario Court of Appeal, in handing down life sentences to two men convicted of trafficking in cocaine, held that the sentencing judge “erred in his application of the parity principle.” According to Crown counsel involved in the case, this “was the largest importation of cocaine prosecution in Ontario’s history.” ... [read more]

B.C. Appeal Court ruling means law society ‘can do what it wants’ during an investigation: lawyer Subscriber only content

Friday, November 26, 2021 @ 10:04 AM

A British Columbia lawyer has lost another battle in his conflict with the provincial law society about the scope of its investigatory powers, with the B.C. Court of Appeal ruling legislation empowers the law society to enact rules to permit investigations which are unlimited in scope. ... [read more]

Manitoba Appeal Court details turnaround times, areas of law heard in first annual report

Friday, November 26, 2021 @ 9:29 AM

Manitoba’s Court of Appeal has released its first-ever annual report. Released earlier this month, the 13-page statement lays out statistics from both the 2019-2020 fiscal year and the four previous years, and provides sections detailing the role of the court, the duties of its judges and the state of its operations. ... [read more]