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Thursday, April 08, 2021 @ 11:58 AM

CRA’s latest tax reporting requirements for trusts: 2021 and beyond Woman with tax form, pencil and books

New tax reporting requirements proposed by the federal government in the 2018 budget have come into effect for the 2021 and subsequent taxation years. ... [read more]

Thursday, April 08, 2021 @ 8:27 AM

Changes to post-graduation work permit open pathways for international students International students graduating

Canada has consistently been ranked as one of the best countries to immigrate to. Most skilled workers immigrate to Canada under the economic class that uses the Express Entry case management system. Within that management system, candidates will receive a comprehensive ranking system score based on their skills, education, language ability, work experience and other factors. Candidates in the online Express Entry pool with the highest score would normally receive an invitation to apply for permanent residency. ... [read more]

Wednesday, April 07, 2021 @ 2:10 PM

Purchase and sale of multiple houses lead taxpayers to court Paper houses shown in magnifying glass

A Tax Court of Canada decision (Hansen v. Canada 2020 TCC 102) about a couple who bought and sold five houses over six years has special relevance today, especially in light of sky-high real estate prices. ... [read more]

Wednesday, April 07, 2021 @ 11:31 AM

The newly proclaimed Clare’s Law in Alberta Woman talking to police officer

On April 1, 2021, Alberta followed the lead of Saskatchewan in proclaiming “Clare’s Law.” Only the second province to proclaim the legislation, Clare’s Law aims to prevent domestic violence by giving the victims or potential victims of violence in an intimate partner relationship access to information about the history of a partner’s violence or abuse. ... [read more]

Wednesday, April 07, 2021 @ 10:57 AM

U.S. top court rules Google’s copying Oracle’s code permissible fair use Oracle Corp. Headquarters

The U.S. Supreme Court released a much-anticipated ruling in Google LLC v. Oracle Am., Inc. 2021 U.S. LEXIS 1864, ending the decade-long copyright battle between Google and Oracle, two of Silicon Valley’s technology powerhouses. This ruling represents the first time that the court tackled the fair use doctrine in the context of modern computer software. By a 6-2 vote, the court sided with Google and held that Google’s copying of Oracle’s code was a permissible “fair use” under U.S. law. ... [read more]

Tuesday, April 06, 2021 @ 12:30 PM

Negotiating expropriation process: Expertise of appraisers Three people at table talking about real estate

When navigating the expropriation process, regardless of whether one chooses to voluntarily convey their land to the government (Expropriating Authority) for its public works project or one decides to proceed via an involuntary taking involving delayed compensation, it is essential for landowners to retain their own appraisers and valuators to accurately assess what their taken property is worth. ... [read more]

Tuesday, April 06, 2021 @ 11:27 AM

Difficulties with descriptive trademarks Two partially filled wine glasses

A decision of the Federal Court illustrates the potential problems that can arise relating to the use of descriptive trademarks particularly when the mark was not appropriately used (Hidden Bench Vineyards & Winery Inc. v. Locust Lane Estate Winery Corp. 2021 FC 156). ... [read more]

Tuesday, April 06, 2021 @ 10:12 AM

Exacerbation of injury is correct measure of damages in a crumbling skull case Woman holding back in pain

In the case of Boyetchko v. Mentias 2021 BCSC 172, the plaintiff, Lynn Boyetchko, was involved in two separate motor vehicle accidents over three years apart. The defendants in each action admitted liability for the accidents and that the plaintiff suffered injuries but disputed that those injuries were caused by the accidents. ... [read more]

Thursday, April 01, 2021 @ 2:23 PM

A tax saga draws to a close Pen and calculator on passbook

In a detailed decision dated Jan. 27, 2021, in Chen (Succession de Pourafzal) c. Agence du revenu du Québec 2021 QCCQ 1453, Justice Enrico Forlini of the Court of Quebec reviewed a file that became a saga for the taxpayer involved, and which ended with the acceptance of the taxpayer’s arguments and the cancellation of the reassessments issued to same. ... [read more]

Thursday, April 01, 2021 @ 12:39 PM

Is summary judgment always the solution? Bulls eye with some arrows missed

“Fast justice” may not always amount to good justice. ... [read more]