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Wednesday, August 05, 2020 @ 2:03 PM

Being rude in court: Disciplinary sanctions screaming_mouth_sm

In part one of this series we summarized the scope of that rather elusive line as to when a lawyer would cross into uncivil communications with opposing counsel and reviewed a governing Code of Conduct and The Advocates’ Society’s principles regarding civility in support of our conclusions. In this part we will take a look at case studies in order to illuminate just what the boundaries of civil communications between counsel may be. ... [read more]

Wednesday, August 05, 2020 @ 1:51 PM

Federal Court of Appeal decision has put more than $1B in tax revenue at risk, Ottawa says Steve Suarez, Borden Ladner Gervais LLP

The federal government wants the Supreme Court to look at a recent decision which it says “provides a roadmap” for Canadian financial institutions to avoid paying tax, but a legal expert is saying getting before the high court will likely be a steep hill to climb. ... [read more]

Wednesday, August 05, 2020 @ 9:41 AM

Government releases draft pension and deferred salary leave plan regulations Pension tax relief

As part of the government of Canada’s COVID-19 Economic Response Plan, on July 2 the Department of Finance Canada announced the release of proposed draft regulations that would amend the Income Tax Regulations in order to assist sponsors of registered pension plans and deferred salary leave plans during the COVID-19 pandemic, through the provision of temporary relief from certain requirements under the Income Tax Act. ... [read more]

Tuesday, August 04, 2020 @ 10:46 AM

Government proposal allows CRA additional time for tax reassessments Tax 2020 on calculator

On May 19, the federal government released draft legislation, the Time Limits and Other Periods Act (COVID-19) (the Time Limits Act) with implications for tax appeals and reassessments, among other proceedings. In general, the legislation automatically suspends time limits for commencing federal legal proceedings such as income tax and GST appeals to the Tax Court of Canada. ... [read more]

Friday, July 31, 2020 @ 6:06 AM

FINANCE - Taxation - Real or immovable property assessment - Classes

Appeal by property owners from a decision dismissing their appeals from decisions of the Assessment Review Board finding the City had applied the proper assessment classes for determining the applicable mill rate to three properties owned by the appellants. ... [read more]

Thursday, July 30, 2020 @ 9:16 AM

Justice and the pandemic: What has to change Canada_COVID_sm

This article is the last of a five-part series examining our courts’ response to the pandemic and what it means for the future of the civil justice system. ... [read more]

Wednesday, July 29, 2020 @ 2:55 PM

Federal Court of Appeal clarifies transfer pricing rules Person using tablet with graph

The Federal Court of Appeal recently upheld the Tax Court of Canada’s decision in Cameco Corp. v. Canada 2020 FCA 112. In doing so, it clarified aspects of the transfer pricing rules in Canada: ... [read more]

Wednesday, July 29, 2020 @ 2:24 PM

Being rude in court: Crossing the line screaming_mouth_sm

The recent resignation of an Alberta lawyer, with an undertaking not to apply to the Law Society of Alberta for reinstatement, following citations that he “failed to be courteous and civil to another lawyer,” among other things, gave us pause — when does a lawyer cross the line into uncivil communications with opposing counsel that could give rise to law society discipline? With the benefit of only the Disposition Summary at the time of writing, but without the full Alberta Law Society Report, we were motivated to look into this further. ... [read more]

Tuesday, July 28, 2020 @ 2:31 PM

Foreign buyers’ tax exemption for certain limited partnerships in B.C. House with money bag

The B.C. government amended the Property Transfer Tax Regulation, B.C. Reg. 74/88, to clarify how additional property transfer tax relating to foreign buyers applies when a Canadian-controlled limited partnership acquires the property (the amendment). The amendment came into force on June 1. ... [read more]

Tuesday, July 28, 2020 @ 10:59 AM

CRA gives another extension for income tax payments

As part of its ongoing response to the COVID-19 health crisis, the Canada Revenue Agency (CRA) is once again extending the payment deadline for federal taxes and offering interest relief to those owing money. In a July 27 news release, the CRA announced it is now “extending the payment due date for current year individual, corporate, and trust income tax returns, including instalment payments” to Sept. 30. ... [read more]