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Friday, November 16, 2018 @ 8:34 AM

Mens rea for tax evasion: R v. Patry tax_evader_sm

In R v. Patry 2018 BCSC 1524 the Supreme Court of British Columbia reaffirms that the proper test for the mens rea analysis for tax evasion is a knowledge-based approach and found that Patry did not have the requisite mens rea for a tax evasion conviction. The reasoning reaffirms that for purposes of the tax evasion offence under para. 239(1)(d) of the Income Tax Act the requisite threshold for a finding of mens rea is relatively high. ... [read more]

Friday, November 16, 2018 @ 8:30 AM

Holograph wills: For emergency use only holographic_will_sm

At first blush a holograph will appears to be a quick fix to an otherwise pending intestacy, for free. Intestacy, the big bad wolf that comes knocking at the door when there is death without a will, is thwarted by a holograph will, without the legal cost associated with retaining a lawyer to draft the will and without the subscription of witnesses to its execution. Or, so it is hoped. ... [read more]

Thursday, November 15, 2018 @ 12:00 PM

Workplace mental health in the gig economy meditateondesk_sm.jpg

The global employment landscape is evolving and becoming increasingly precarious for many people who find themselves in non-standard work arrangements. ... [read more]

Wednesday, November 14, 2018 @ 12:51 PM

10 most-anticipated cannabis and driving questions carandcannabis.jpg

The Cannabis Act, in effect as of Oct. 17, raises a number of interesting questions about cannabis consumption and driving. Here are my answers to 10 anticipated questions: ... [read more]

Wednesday, November 14, 2018 @ 9:26 AM

Complying with PIPEDA’s new breach reporting rules privacy_compliance_sm

New rules under the federal privacy law, the Personal Information Protection and Electronic Documents Act (PIPEDA), requiring reporting of breaches to the Office of the Privacy Commissioner and notification of affected persons, came into force on Nov. 1. The rules mandate reporting of any “breach of security safeguards” that meets the threshold of a “real risk of significant harm.” PIPEDA’s Breach of Security Safeguards Regulations set out the information that must be included in reports and notifications. ... [read more]

Tuesday, November 13, 2018 @ 11:22 AM

Recent changes throw a curve at land use dispute mediation realestate_disputes_sm

There has been a considerable increase in the use of mediation to resolve land use disputes in Ontario in recent years. However, recent changes have cast doubt over the continued use of mediation to resolve planning disputes. ... [read more]

Tuesday, November 13, 2018 @ 9:02 AM

Valuing a privately held corporation: Normalization adjustments business_value_sm

When valuing a privately held business, there are several valuation approaches and techniques which Chartered Business Valuators (CBV) may use to determine a company’s value. One such method used is the income-based approach, which looks at a company’s earnings or cash flows. ... [read more]

Monday, November 12, 2018 @ 2:25 PM

How fluoridation runs counter to usual health law perfect tooth

I recently lectured on the topic of consent and capacity to my class at York University. I explained to my students that a person who is mentally “capable” is permitted to consent — or refuse to consent — to virtually any treatment. One of my students approached me at the end of lecture with an interesting thought. “What about fluoride?” she asked. ... [read more]

Monday, November 12, 2018 @ 8:59 AM

Canadian citizenship and the challenges of birth tourism baby_canada_sm

The President of the United States recently indicated that he was preparing an executive order to end birthright citizenship in the U.S.  President Trump said that the United States was the “the only country in the world where a person comes in and has a baby, and the baby is essentially a citizen of the United States for 85 years, with all of those benefits.” In fact, the U.S. is not the only country in the world that grants birthright citizenship. Canada, Mexico and about 30 other countries grant citizenship to babies born in the country. Canadian Citizenship can be acquired by birth pursuant to jus soli — “law of the soil”, which is codified in s. 3(1)(a) of the Citizenship Act. ... [read more]

Friday, November 09, 2018 @ 8:43 AM

After you’re gone: Body donation and the limits of testamentary freedom body_donation_sm

Ingrid Newkirk, renowned animal rights activist, and founder and president of People for the Ethical Treatment of Animals (PETA), has published a remarkable directive regarding the use of her body and body parts post-death. ... [read more]