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Friday, May 14, 2021 @ 2:20 PM

Ethics commissioner clears Trudeau in WE scandal, finds Morneau broke ethics rules Bill Morneau, former federal finance minister.

Canada’s ethics czar has cleared Prime Minister Justin Trudeau of wrongdoing in last year’s WE Charity scandal but found former finance minister Bill Morneau to have broken ethics laws through his “friendship” with a co-founder of the organization. ... [read more]

Friday, May 14, 2021 @ 1:09 PM

Everywhere and nowhere: Physical location and virtual dispute resolution Smartphone with global location markers

Does physical location matter any more when it comes to dispute resolution? ... [read more]

Friday, May 14, 2021 @ 10:41 AM

Canada summer jobs: As seen through government’s ‘moral squint’ | Barry Bussey

In 2018, the federal government demanded that every Canada Summer Jobs (CSJ) applicant “check the box” accepting the government’s ideology on abortion, marriage and end-of-life issues under the controversial rubric of “Charter values.” That requirement provoked such indignation from a wide spectrum of groups and media outlets, religious and secular alike, that the government dropped the attestation in 2019. ... [read more]

Friday, May 14, 2021 @ 10:16 AM

Deduction for foreign tax paid disallowed in ‘tower structure’ Financial building surrounded by money icons, pie chart and piggy bank

In the recent case of Emergis Inc. v. Canada 2021 TCC 23 (Emergis), the Tax Court of Canada considered the issue of whether the deduction under s. 20(12) of the Income Tax Act (ITA) was applicable for U.S. withholding taxes paid on a U.S. acquisition financed through a “tower structure.” A tower structure is a cross-border financing arrangement that in part takes advantage of the different characterizations of certain entities between U.S. and Canadian tax laws. ... [read more]

Friday, May 14, 2021 @ 9:49 AM

Decision has imperilled over $1 billion in tax ‘so far,’ Supreme Court hears Justice Russell Brown

A Federal Court of Appeal decision issued last year provides a roadmap for tax avoidance and should be overturned, the Supreme Court heard in oral arguments May 13. The conflict between the Canada Revenue Agency (CRA) and Loblaw Financial Holdings deals with whether the foreign accrual property (FAPI) provisions in the Income Tax Act (ITA) apply to the grocery giant’s former Barbados subsidiary Glenhuron Bank Limited (GBL). ... [read more]

Friday, May 14, 2021 @ 8:38 AM

A case for the business immigration class Immigrant watering a money tree

On April 15, 2021, the office of the Minister of Immigration, Refugees and Citizenship, Marco Mendicino, announced a brand new Permanent Resident (PR) pathway for three classes of applicants. As of May 6, 2021, temporary foreign workers in health care and selected essential occupations, and recently graduated international students from designated Canadian institutions became eligible to apply for permanent residence. ... [read more]

Friday, May 14, 2021 @ 6:18 AM

SECURED TRANSACTIONS - Priority rules - Purchase-money security interests

Appeal by Farm Credit Canada from an order distributing monies paid into court to the respondent, Gustafson. The respondent was a farmer who financed the purchase of two combines and related equipment. ... [read more]

Thursday, May 13, 2021 @ 4:26 PM

Ontario extends stay-at-home order to at least June 2, announces vaccination for youth 12-17 Doug Ford, Premier of Ontario

Ontario is extending its stay-at-home order an extra two weeks until at least June 2 as the province continues battling to reduce COVID-19 case numbers and free up overcrowded hospitals. ... [read more]

Thursday, May 13, 2021 @ 1:58 PM

Bill C-11’s model for non-personal information is incomplete Women with question mark over her face

Bill C-11, the federal government’s proposed legislation to enact a new private sector privacy law — the Consumer Privacy Protection Act (CPPA) — includes, significantly, provisions enabling the use and disclosure of de-identified personal information. Such provisions are very appropriate in a law that seeks to enhance and modernize privacy protections as well as to encourage innovation. ... [read more]

Thursday, May 13, 2021 @ 9:30 AM

BLG acquires asset management firm AUM Law

Borden Ladner Gervais LLP (BLG) announced the acquisition of AUM Law Professional Corporation (AUM Law), a Canadian law firm that offers legal and regulatory compliance advice to the asset management industry. ... [read more]