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Tuesday, April 12, 2022 @ 11:19 AM

Requirements, exclusions of the proposed Underused Housing Tax Act House with percent sign

As made clear in the 2022 Federal Budget, the Government of Canada has a mandate to curb foreign investment and speculation in residential real estate throughout Canada. The federal government wishes to ensure housing is owned by Canadians instead of foreign investors and intends to monitor the impact that foreign money is having on housing costs within Canada. ... [read more]

Tuesday, April 12, 2022 @ 8:49 AM

Canada’s first murder trial under English common law: 1749, part three Halifax Citadel

Nova Scotia Governor Colonel Edward Cornwallis was furious. To him, the action of Peter Cartcel was an “Instigation of the Devil” (Our First Trial for Murder: The King v Peter Cartcel, Joseph Chisholm, p. 386). He described the assault as "most traitorously, feloniously and voluntarily and of malice forethought" (Chisholm, p. 386). So, having assumed the tribunal duties of a Civil and Criminal jurisdiction, the council was called upon to act. On the following days, Cornwallis ordered the secretary to publish an advertisement that stated, “the General Court will assemble on Thursday morning at ten o'clock at the Storehouse to try and determine all causes, civil or criminal, that shall be brought before them” (History of the Court of Chancery in Nova Scotia, Charles Townshend, 1900, p. 10). ... [read more]

Monday, April 11, 2022 @ 1:28 PM

Litigation and the ‘fresh step’ rule Black and white chess pieces facing each other

The “fresh step” rule is based on the theory that if a party pleads over to a pleading, this implies a waiver of any irregularity that might otherwise have been attacked. For example, if a party, after obtaining knowledge of the irregularity, nonetheless delivers a statement of defence, it may disentitle it from bringing a Rule 21 motion under Ontario’s Rules of Civil Procedure to strike all or portions of a plaintiff’s statement of claim. ... [read more]

Monday, April 11, 2022 @ 9:01 AM

Federal budget: Business, international tax implications Globe sourrounded by coins

The Department of Finance released the Canadian federal budget on April 7 (Budget 2022). While some of the measures won’t be directly applicable to legal practice, there are a number of measures that will impact lawyers and be important for practice. This year didn’t have anything similar to the mandatory disclosure rules from Budget 2021 which can require lawyers to take positive reporting steps, but an awareness of certain measures from Budget 2022 and their effective timing will be important to lawyers in advising clients. There are two main categories worth noting: business income tax measures and international tax measures. ... [read more]

Friday, April 08, 2022 @ 10:52 AM

Canada now has an open banking lead — here’s why that matters Man walking towards keyhole

Abraham Tachjian — currently the director of digital banking at PwC Canada — was named as Canada’s open banking lead on March 22, the first major step taken by the federal government in response to recommendations set out in the final report from the Advisory Committee on Open Banking released last August. ... [read more]

Friday, April 08, 2022 @ 10:47 AM

Canada’s game-changing Jane Goodall Act: Global rise of sentience Animals Partying

There’s positive change in the air for animals this spring. ... [read more]

Friday, April 08, 2022 @ 10:09 AM

Failure to close: Speculative profits, sunk costs Arrows

“The basic speculative impulse, which is to believe whatever best serves the good fortune you are experiencing.” — John Kenneth Galbraith ... [read more]

Thursday, April 07, 2022 @ 1:42 PM

Canada’s first murder trial under English common law: 1749, part two Halifax Citadel

Early July, Halifax. Much time had passed since the arrival of Nova Scotia Governor Edward Cornwallis and his cockney settlers. Although there had been difficulty with the erection of dwellings, “the European settlers being totally unacquainted with the method of constructing wooden buildings,” the township of Halifax was now official (History of Halifax City, Thomas Akins, p. 10). There in the basin stood a developing city. ... [read more]

Thursday, April 07, 2022 @ 11:43 AM

Five strategies to ensure your intellectual property is in order Electric Blue Light bulb

The annual arrival of spring typically sees many Canadians conducting a thorough cleanse of their homes and getting outdoor spaces ready for summer. However, it is not only our homes that can use a good “spring cleaning” – it’s also a good time of year for organizations to take stock of their intellectual property (IP) and reorganize and reset their strategies and priorities in this area.   ... [read more]

Thursday, April 07, 2022 @ 8:38 AM

Supreme Court could provide clarity lacking in long-term disability periods Hourglass with calculator and book

Bad facts make bad law. It is a tired old adage we first hear in law school, but sometimes it is a truism when an interpretation of the law threatens to have a lasting and potentially detrimental impact on the legal profession. ... [read more]