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Friday, October 08, 2021 @ 1:26 PM

Smart giving: Charitable gifts under your will Hand holding out a wrapped gift

In the context of estate planning, it’s important to consider whether you wish to benefit any charities after your death. Including a gift under your will is a good opportunity to make a gift that may otherwise not have been possible while alive or to increase the quantum of a gift to a charity you have been supporting during your life. In addition to satisfying any philanthropic objectives, there are also tax benefits with donating to charity under your will. ... [read more]

Friday, October 08, 2021 @ 9:14 AM

COVID-19, class actions and business interruption: Centre dentaire Boulevard Galeries d’Anjou Sign in window saying "Closed COVID-19"

In the context of authorizations to institute class actions, the Superior Court of Quebec rendered a trilogy of decisions regarding the coverage provided for business interruptions: Centre dentaire Boulevard Galeries d’Anjou inc. c. L’Unique assurances générales inc. 2021 QCCS 3461; 9306-6876 Québec inc. c. Intact compagnie d’assurance 2021 QCCS 3462; Centre de santé dentaire Gendron Delisle inc. c. La Personnelle, assurances générales inc. 2021 QCCS 3463. Part one analyzed Centre de santé Gendron Delisle inc. and part two analyzed 9306-6876 Québec inc. c. Intact compagnie d’assurance 2021 QCCS 3462. This final part will examine Centre dentaire Boulevard Galeries d’Anjou inc. c. L’Unique assurances générales inc. 2021 QCCS 3461. ... [read more]

Friday, October 08, 2021 @ 8:32 AM

A judicial weapon to fight cyber terrorists: The privacy injunction Goddess of Justice with sword

The Canadian Centre for Cyber Security identified two prominent types of ransomware in its September 2021 awareness series: Ransomware: How to prevent and recover (ITSAP.00.099): ... [read more]

Thursday, October 07, 2021 @ 2:26 PM

Saskatchewan Appeal Court decision addresses sentencing ranges in sex assault, gap principle Scales of justice

Sentencing is a difficult undertaking in the best of cases, but even more difficult in cases involving sexual assault. All sexual assault cases are serious. However, the actions of the accused and the impact on the victim can place sexual assaults on a spectrum of seriousness. The Saskatchewan Court of Appeal in R. v. A.B. 2021 SKCA 119 deals with the appropriateness of a sentence in what was termed “at the lower end of the range of … major sexual assault.” ... [read more]

Thursday, October 07, 2021 @ 1:37 PM

Privacy budget: Now is the time to spend it all Golden piggybank open revealing money

As the fiscal year is coming to an end, many companies may be scrambling to find ways to spend their unused budget; it’s the “if you don’t use it, you will lose it” syndrome. Irrespective of whether a company’s unused budget is allotted for privacy compliance, and regardless of whether a company has a mature or immature privacy program, there are a variety of ways to spend the remaining budget on a privacy program that has a low cost, high yield value proposition. ... [read more]

Thursday, October 07, 2021 @ 12:33 PM

Interpretation of standard form insurance policies: $56-million award overturned Hands on insurance policy

The recent Court of Appeal decision in MDS Inc. v. Factory Mutual Insurance Company 2021 ONCA 594 (MDS) discusses the interpretation of standard form insurance contracts and coverage in all-risk policies. MDS is an appeal about whether the insurer appellant, Factory Mutual Insurance Company (FM Global), was required to provide insurance coverage from losses arising from an unplanned shutdown of a reactor.   ... [read more]

Thursday, October 07, 2021 @ 8:30 AM

Post-mortem privacy: Pre-planning options Man faces his digital counterpart

In part two of this series we looked at the scope of digital assets and challenged the reader to consider the estate planning requirements. In this article we’ll examine pre-planning options using online tools and the impact of big tech. ... [read more]

Wednesday, October 06, 2021 @ 2:21 PM

Preparing for mediation of parenting issues Joint parenting agreement

When it comes to preparing for parenting mediation, gardening comes to mind as an apt analogy. The likelihood of success in gardening, the prospect of lush greenery and lasting blooms, increases with the amount of work spent by the gardener in preparation for the growing season — for example, in the careful selection of plants, in the level of attention paid to the composition of the soil and its suitability for the chosen plants. ... [read more]

Wednesday, October 06, 2021 @ 11:07 AM

SCC decision means courts may reconsider ancillary matters after final judgment No messages allowed symbol

The Supreme Court of Canada’s recent decision in Canadian Broadcasting Company v. Manitoba 2021 SCC 33 provides helpful judicial insight into the interplay between the doctrine of functus officio and the courts’ inherent jurisdiction to control their own process. Among other things, the judgment articulates the guiding principles for Canadian courts which are asked to reconsider ancillary matters that arise following the final judgment in an underlying proceeding. ... [read more]

Wednesday, October 06, 2021 @ 11:00 AM

Can you hold cryptocurrencies in your RRSP? Older man with cane holding up Bitcoin

Introduced in 1957, a registered retirement savings plan (RRSP) allows Canadians to defer tax on the income that they set aside for retirement. You may deduct your RRSP contributions when calculating your taxable income, and you pay no tax on the income generated within your RRSP. ... [read more]