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Wednesday, May 05, 2021 @ 10:49 AM

Foreign tax credit and deductions for non-business income taxes paid and hybrid entities Financial building surrounded by money icons, pie chart and piggy bank

In limited circumstances, a foreign tax credit or deduction can be claimed to mitigate the effects of international double taxation. The Income Tax Act provides three mechanisms for foreign tax relief: a credit, deduction or exemption. ... [read more]

Wednesday, May 05, 2021 @ 8:35 AM

Decision highlights major difference between B.C., Ontario estate laws Scales of justice and Canadian flag

On April 7, 2021, the British Columbia case of Jung v. Poole Estate 2021 BCSC 623 was released. In this decision, the testator who had disinherited his daughters in his last will and testament, had his will varied by the court which resulted in the adult daughters being awarded 70 per cent of his estate. ... [read more]

Tuesday, May 04, 2021 @ 1:16 PM

Federal budget: Impact on charities and not-for-profits Swinging ball hits other balls in chain reaction

This article provides a brief summary of some of the key proposals in federal government Budget 2021 (the budget) that impact charities and not-for-profits (NFPs). ... [read more]

Tuesday, May 04, 2021 @ 12:32 PM

Openness agreement or openness order? Two dads and a baby

Adoption today includes some form of openness, even when there is not an Openness Order. Openness includes any form of contact post adoption ranging from a continuum of letters/pictures to face to face and can be identifying or non-identifying. It can occur with any member of the birth family — siblings, birth parents, aunts, grandparents, etc. ... [read more]

Tuesday, May 04, 2021 @ 11:27 AM

Springboard damages, springboard profits Businessman leaping off springboard

The infringer of a patent may continue to experience benefits or advantages after the expiry of the patent due to entering the market early, which are to the detriment of the patent holder (i.e. the springboard advantage). Part one of this article discussed these advantages and the related compensation to the patent holder (i.e. how to quantify springboard damages and springboard profits). This second part examines cases involving springboard damages or springboard profits and discusses how experts can assist in quantifying these amounts. ... [read more]

Tuesday, May 04, 2021 @ 10:41 AM

Are COVID layoffs constructive dismissals? Maybe Man fired because of COVID-19

Layoffs are spells of employees’ temporary unemployment at the employer’s instigation. Neither the Employment Standards Act, 2000 (ESA) nor common law confers upon the employer the right to a layoff. Consequently, a layoff is a contractual right. Absent an express or implied term in a contract of employment to the contrary, a unilateral layoff is a constructive dismissal that entitles employees to damages. A finding of constructive dismissal requires that the employer’s conduct evince an intention no longer to be bound by the contract. For instance, significantly reducing wages or unilaterally laying off an employee can qualify as a constructive dismissal. ... [read more]

Monday, May 03, 2021 @ 2:50 PM

B.C. court declares parentage order for parent in polyamorous relationship Polyamory symbol - Heart with infinity symbol

On April 23, a B.C. court ordered that a second mother in a polyamorous triad relationship be declared a legal parent. British Columbia Birth Registration No. 2018-XX-XX5815 2021 BCSC 767 is the first case of its kind in B.C. and groundbreaking, not only for polyamorous relationships, but also for the evolving legal concept of parentage. ... [read more]

Monday, May 03, 2021 @ 10:59 AM

Renewed potential: Regulation of offshore wind in Canada’s ocean playground Offshore windmills

Long thought to be unreliable due to inconsistent output, renewable wind energy is now primed for growth in Atlantic Canada and Nova Scotia could play a leading role. ... [read more]

Monday, May 03, 2021 @ 10:58 AM

An alternate look at new rules concerning Owner-Operator work permit Visa application in envelope

In February this year, the IRCC (Immigration, Refugees and Citizenship Canada), announced its move to abolish the special Temporary Foreign Worker Program (TFWP) for the Owner-Operator category, which allows foreign businessmen/businesswomen to gain entry to the country through a work permit by either establishing or purchasing a current business in Canada. ... [read more]

Monday, May 03, 2021 @ 10:29 AM

U.S. addressing influx of migrants at southern border Traffic lineups at U.S. Mexico border crossing

On April 22, 2021, Sen. John Cornyn (R-Texas), Sen. Kyrsten Sinema (D-Ariz.), Rep. Henry Cuellar (D, Texas-28), and Rep. Tony Gonzales (R, Texas-23) introduced the bicameral Bipartisan Border Solutions Act of 2021 in Congress. This immigration bill addresses the influx of foreign nationals at the U.S.-Mexico border — a phenomenon that has been characterized as a U.S. immigration crisis. The purpose of the immigration bill is to improve the U.S. Department of Homeland Security’s (DHS) and Department of Justice’s (DOJ) capacity to manage migration influxes. It also aims to make the asylum process more efficient, reduce impact on local communities and ensure migrants are treated fairly and humanely. ... [read more]