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Friday, December 06, 2019 @ 1:22 PM

Law firm marketing: Asking the big questions | Jana Schilder

There are two truths in law firm marketing for the coming year that have not changed in decades: One is that business is always about who is willing to give your firm the business as opposed to a competitor. And two, the best lawyers constantly take action to expand their “sphere of influence.” ... [read more]

Thursday, December 05, 2019 @ 11:10 AM

Serving legal papers via social media Thumbsupicon.ca

As many lawyers know, locating and personally serving a defendant with a statement of claim can at times be an onerous process and it can especially be troubling if you are having difficulties locating the defendant. ... [read more]

Thursday, December 05, 2019 @ 11:06 AM

Tax law: Counterintuitive and unreasonable Tax law book

When I was a law student and studied a gamut of subjects in law I was struck by the inherent logic of it all. Not true in tax law. In tax law, the answer is most often counterintuitive because technicality governs to the exclusion of reason. As a result, the findings of the Tax Court of Canada are sometimes absurd. ... [read more]

Wednesday, December 04, 2019 @ 9:42 AM

Principal residence trusts for disabled persons: Proposed amendment Wooden house balanced with money

In 2016 the federal government announced amendments to the Income Tax Act (ITA), including changes to the definition of “principal residence.” The outcome of these changes was such that, as of Jan. 1, 2017, only three categories of trusts remained eligible to claim the principal residence exemption (PRE): ... [read more]

Tuesday, December 03, 2019 @ 6:26 AM

DIVISION OF POWERS - Direct taxation within the province - Property and civil rights

Application by British Columbia to dismiss the action. ... [read more]

Monday, December 02, 2019 @ 11:33 AM

Gender diversity in legislative drafting act | Lawrence David

One never truly knows to where a simple cup of vanilla chai can possibly lead. Case in point: I went to an unnamed, yet well-known coffee shop around the block after a day of writing. Aside from placing my order, I had an incredibly insightful conversation with a barista. Their name is Jaclyn, and they are an exemplar of human warmth, decency and going above and beyond preparing a customer a cup of vanilla chai. Jaclyn inspired this column and I am privileged to dedicate it to them. ... [read more]

Thursday, November 28, 2019 @ 2:37 PM

Globalization: More tax issues to consider Glass globe on money

In our previous article, we considered five important tax aspects that are key considerations before launching into the international markets. Here are five more.     ... [read more]

Wednesday, November 27, 2019 @ 7:53 AM

FEDERAL INCOME TAX - General anti-avoidance rule - Series of transactions - Tax benefits

Appeal by the taxpayer from a Tax Court decision dismissing her appeal from her 2009 reassessment. ... [read more]

Tuesday, November 26, 2019 @ 11:49 AM

Corporate reorganizations can trigger general anti-avoidance rule Tax

The Federal Court of Appeal recently affirmed the Tax Court of Canada’s decision in Birchcliff Energy Ltd. v. Canada. It held that the general anti-avoidance rule (GAAR) applied to an amalgamation. ... [read more]

Monday, November 25, 2019 @ 1:00 PM

November ‘Make a Will Month’ in Ontario make_will_sm

For wills and estate lawyers however, solicitors and litigators alike, November is associated with only one thing: wills. This is because November is “Make a Will Month” in Ontario. “Make a Will Month” is a public awareness campaign championed across Ontario by the Ontario Bar Association (OBA). ... [read more]