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Wednesday, February 03, 2021 @ 3:00 PM

Stocking your resilience toolbox: How to be proactive in managing stress | Rob De Toni

There was a time when I thought that being resilient simply meant I had to suck it up and put on a brave face whenever I was going through something difficult. No complaining and no whining. Just tough it out, and, in the end, I will be stronger for it. I mean, as a litigation lawyer, shouldn’t I just be able to put on my armour to make everything OK? ... [read more]

Wednesday, February 03, 2021 @ 2:19 PM

Wellness: Rights and obligations | Darryl Singer

I, like most Ontarians, am tired. Tired of the stay-at-home order that’s more of a suggestion than an actual order. Tired of not being able to go the places I enjoy. Tired of not being able to take a long overdue vacation to somewhere warm. Tired of not seeing the sunshine for the last two months. Tired of my family (I love them but if we’re being honest, we all need a teensy break from one another right now). Tired of following the rules. And yet, the last 10 months have also allowed me to shelter in place with a harmonious family, continue to do the work I love with colleagues who motivate and challenge me, earn a living and reclaim all of that commuting time to actually be less stressed and spend more quality time with my family.   ... [read more]

Tuesday, February 02, 2021 @ 2:48 PM

Old precedent still important for determining tax residency Vintage houses with trees and 1940s truck parked in front

Percy Walker Thomson is no longer with us, but his legend lives on for setting the tax precedent to determine residency status. ... [read more]

Tuesday, February 02, 2021 @ 1:33 PM

E-gaming 2021: State of play Woman playing online sports

The e-gaming industry is primed for increased expansion and activity in 2021 as the COVID-19 shock has accelerated an already dynamic and innovative sector. Indeed, as a result of the pandemic and the accompanying lockdown restrictions, at-home entertainment has become increasingly prevalent and, for at least a portion of the population, e-gaming has become the primary form of entertainment and social interaction. ... [read more]

Tuesday, February 02, 2021 @ 8:37 AM

Digitization of estate industry: Contextual framework Hand holding a digital lightbulb

Part three in this estate industry digitization series delved into the five considerations for digitization readiness. This article examines the contextual framework for success. ... [read more]

Tuesday, February 02, 2021 @ 6:18 AM

FEDERAL INCOME TAX - Appeals - Tax Court of Canada - Discovery of documents

Appeal by a Tax-Free Savings Account trustee from a decision of the Tax Court of Canada dismissing the appellant’s motion to compel the respondent to provide certain documents and answers to certain questions as part of discovery in a Tax Court appeal involving statutory interpretation. ... [read more]

Monday, February 01, 2021 @ 3:26 PM

Crown denied enhanced costs in ‘cautionary tale’ for all tax litigants

The Federal Court of Appeal has shot down the Crown’s attempt to seek enhanced costs from a taxpayer in a decision that should serve as a warning to all tax litigants, according to lawyers practising in the field. The decision in Canada v. MacDonald 2021 FCA 6 concerned one of two closely related matters arising out of taxpayer James S.A. MacDonald’s appeal of income tax reassessments issued between the years of 2004 and 2007. ... [read more]

Monday, February 01, 2021 @ 2:57 PM

Davies adds new Montreal tax partner

Davies Ward Phillips & Vineberg announced that Marie-France Dompierre has joined the firm as a partner in its tax disputes group in Montreal. ... [read more]

Monday, February 01, 2021 @ 12:36 PM

New tax forms burden for private businesses, families investing outside Canada Pencil laying on tax form

Canadians who own interests in a “foreign affiliate” are required by s. 233.4 of the Income Tax Act (the Act) to annually file T1134 forms, unless a de minimis administrative exception is met. Generally speaking, a foreign affiliate is a non-resident corporation in which the Canadian, along with related persons, owns 10 per cent or more. ... [read more]

Monday, February 01, 2021 @ 9:01 AM

Why COVID-19 wreaks havoc on marriages Masked man and woman facing opposite directions

It goes without saying that the COVID-19 pandemic has impacted many people’s everyday lives. People can no longer meet up with members outside their household, go to clothing stores or eat in restaurants. Some of the pandemic’s effects on people’s day-to-day lives are less obvious though. For example, the COVID-19 pandemic has affected many people’s marriages. More specifically, the pandemic has led to an increased interest in divorce. ... [read more]