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Wednesday, April 06, 2022 @ 1:30 PM

Canada’s next steps for clean air and strong economy, 2030 Emissions Reduction Plan Flag at sunset

Canada has a new plan to reduce greenhouse gas (GHG) emissions. Released March 29, the 2030 Emissions Reduction Plan, Canada’s Next Steps for Clean Air and a Strong Economy, is Canada’s newest roadmap to preventing climate change and the first under the Canadian Net-Zero Emissions Accountability Act of 2021 (Net-Zero Accountability Act). ... [read more]

Wednesday, April 06, 2022 @ 9:25 AM

With interest rates low, consider a family trust Hands protecting a family

For almost two years now, the prescribed rate under the Income Tax Act has been at an all-time low of one per cent. This low rate has made using a family trust or spousal loan to split income with minor children, grandchildren and a spouse very attractive — which is in contrast to past years when the rate hovered at around four per cent. ... [read more]

Tuesday, April 05, 2022 @ 1:41 PM

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

May 14. England. The dockyard of Portsmouth Harbour bustled with human activity. The honourable and newly gazetted governor of Nova Scotia, Col. Edward Cornwallis, embarked on a journey across the North Atlantic to the province of Nova Scotia. Described as an “incorruptible” man, Cornwallis held a rare quality among colonial governors of his time (Halifax: Warden of the North, Thomas Raddall, 1971, p. 21). ... [read more]

Tuesday, April 05, 2022 @ 1:25 PM

Canada’s immigration response to war in Ukraine Canadian and Ukraine flags overlapping

In 2012, Canada was the first western nation to recognize the independence of Ukraine. The relationship between the countries has remained close ever since. Ukrainian Canadians are our nation’s 11th largest ethnic group, and Canada is home to the third-largest population of Ukrainians around the world, behind only Russia and Ukraine itself. ... [read more]

Tuesday, April 05, 2022 @ 12:07 PM

When is a trademark ‘clearly descriptive’? Hallmark ribbons

The Federal Court has confirmed that the Trademark Opposition Board was correct when it found that the trademark HALLMARK in association with real estate and related services was not clearly descriptive of the quality of the services. ... [read more]

Tuesday, April 05, 2022 @ 11:51 AM

Potential scope of new tort of family violence Child pushing against fist

The other day a client called me wondering what exactly was the potential scope of the new tort of family violence set out in the recent Ontario Superior Court of Justice case of Ahluwalia v. Ahluwalia 2022 ONSC 1303? Was it limited to a divorce context? ... [read more]

Monday, April 04, 2022 @ 2:32 PM

Lost profits awarded to property developer following aborted transaction Hand holidng a bad leaking coins

When a seller breaches an agreement for the sale of land, the buyer is ordinarily entitled to the return of any deposit and damages if there is difference between the market value of the land and the price that they had agreed to pay. This measure of damages is intended to compensate the buyer for the lost benefit of the bargain that had been made. ... [read more]

Monday, April 04, 2022 @ 12:30 PM

You can’t prep for situations like this Frightened man

After I graduated from law school, I wasn’t sure what to do — either secure an articling position and pass the bar or go in a different direction entirely. This was late 1993, and the economy wasn’t great. Neither was my morale. One of my mentors said, “Well, you’d better start looking. You can’t just sit at home and wait for the phone to ring.” ... [read more]

Monday, April 04, 2022 @ 11:01 AM

Tax Court offers guidance for claiming Input Tax Credits, ‘tax paid in error’ GST/HST rebate Man with pencil calculator and online tax form

In general, when a business pays for an expense (e.g., business startup costs, rent, professional fees) they also pay GST/HST on that expense. Subsequently, they can apply for Input Tax Credits (ITC) to recover the GST/HST paid. However, upon review/audit, Canada Revenue Agency (CRA) is relatively strict concerning the information and documents required to support ITCs claimed. ... [read more]

Friday, April 01, 2022 @ 2:54 PM

Canadian immigration guide to mergers and acquisitions Businesmen push two giant global puzzle pieces together

Mergers and acquisitions activities continue to be strong after a record-breaking 2021. Canada is an attractive location to do business and offers a way for foreign companies to expand into the Canadian market. However, when a corporate restructuring of any kind occurs, there are many considerations ranging from regulatory, tax and labour and employment matters. ... [read more]