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Wednesday, September 11, 2019 @ 11:27 AM

Amendments to new QST registration regime for suppliers outside Quebec Shopping cart w laptop

In 2018, the Quebec government announced the implementation of a new and parallel Quebec sales tax (QST) registration system under which (i) non-Canadian suppliers with no physical or significant presence in Quebec are required to collect and remit the QST on taxable incorporeal movable property and services they supply in Quebec to Quebec consumers; and (ii) Canadian suppliers with no physical or significant presence in Quebec are required to collect and remit the QST on taxable corporeal movable property they supply in Quebec to Quebec consumers. ... [read more]

Wednesday, September 11, 2019 @ 10:36 AM

Art as loan collateral: What lenders want art_collection_sm

You are a collector in Canada of Canadian and international art and now have an opportunity to purchase another important artwork for your collection. You do not have ready cash. You do not want to tie up your personal or business credit, since it may be needed for other purposes. You think about whether you can utilize your existing art collection as collateral, normally a non-revenue generating asset.   ... [read more]

Tuesday, September 10, 2019 @ 9:16 AM

‘Absurd consequences’ if government position on restructuring prevailed, Alberta Appeal Court says Geoffrey Loomer, University of Victoria faculty of law

A majority on the Alberta Court of Appeal has ruled that remittances to the federal government don’t take ultimate priority over payments to a court-appointed monitor and others in a business restructuring case, but a legal expert is saying the decision raises questions of statutory interpretation that could find their way to the Supreme Court. ... [read more]

Thursday, September 05, 2019 @ 12:56 PM

Inheriting bad money Dollar sign in water

A federal judge in the U.S. recently imposed prison sentences of four to six months on the four adult children of deceased Wall Street money manager Harry Seggerman. Seggerman passed away in 2001, leaving his widow and six children more than US$20 million. More than half of that was in Swiss and other foreign accounts and had never been reported to the Internal Revenue Service. ... [read more]

Thursday, September 05, 2019 @ 11:45 AM

SCC alumni’s role in legal controversies sparks new debate over ex-judges’ return to practice Amy Salyzyn

Is it in the public interest for former Supreme Court of Canada justices to be allowed to provide legal services to governments or other well-heeled clients facing public controversies that could arguably blow back on the reputations of the ex-judges’ former courts or otherwise harm public confidence in the judiciary? ... [read more]

Friday, August 30, 2019 @ 11:53 AM

Closing the tax gap Tiny house on plans

The Canada Revenue Agency (CRA) has finally begun to share its analysis of the tax gap in Canada with the public. The tax gap is the difference between what tax revenue should be collected and how much actually is collected. There is always a difference, or “leakage,” since no tax collection system is perfect. ... [read more]

Friday, August 30, 2019 @ 9:20 AM

Terror in the courts | Lawrence David

The concept of “terror” is not one commonly associated with civil litigation. “Terror” and “terrorism” instead overwhelmingly arise in the context of national security prosecutions, refugee status determinations and the listing of terrorist entities under Part II.1 of the Criminal Code. Still, many civil litigators are or may quickly become familiar with another form of “terror in the courts” — namely, the in terrorem doctrine. ... [read more]

Thursday, August 29, 2019 @ 1:55 PM

Miller Thomson partner appointed to federal advisory panel on charitable sector

Miller Thomson announced that national social impact group lead, Susan Manwaring, has been appointed to the Advisory Committee on the Charitable Sector which provides recommendations to the minister of National Revenue and commissioner of the Canada Revenue Agency on key issues facing registered charities. ... [read more]

Wednesday, August 28, 2019 @ 1:13 PM

Do law firms need big digital marketing programs? | Kim McLaughlin

If I had a dollar for every lawyer who said, “Kim, I don’t need a big digital marketing program,” I would own an island. ... [read more]

Tuesday, August 27, 2019 @ 8:37 AM

EXECUTORS AND ADMINISTRATORS - Duties

Appeal by an estate from the Registrar’s decision refusing to accept its proposed inventory for filing. ... [read more]