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Tuesday, November 22, 2022 @ 1:17 PM

The worst people to run law firms are lawyers | Murray Gottheil

I was the managing partner of a law firm once. I came to the job with little aptitude for management and even less experience and training. Of course, I was qualified to be the managing partner because I had high personal billings and a whole whack of originating credits. ... [read more]

Monday, November 21, 2022 @ 2:16 PM

Back to basics: What is a will? Last will and testiment

A will is a document that states how you intend for your property to be distributed and appoints a custodian to care for your minor children if you are the last surviving parent after you die (though it is noted that this appointment is effective for 90 days after the testator’s death). ... [read more]

Monday, November 21, 2022 @ 12:03 PM

CRA promotes organ, tissue donations in Ontario, Nunavut via new tick-box on 2022 tax returns

In an effort to reduce the chronic shortage of organ and tissue donations across Canada, the Canada Revenue Agency (CRA) says it is modifying its 2022 tax package for individuals in Ontario and Nunavut by adding a tick-box that will enable taxpayers to opt in to receiving information about organ and tissue donation from their provincial/territorial government. ... [read more]

Friday, November 18, 2022 @ 12:36 PM

Why I have a Bearded Dragon and a Bichon Frisé on my website | David Rotfleisch

Okay, admit it. That headline struck you as either odd, eccentric, mildly amusing, or at least quirky. Let me assure you that the reason I have Enchantée, a Bichon Frisé, and GAAR-field, a Bearded Dragon, on my website is none of these. ... [read more]

Friday, November 18, 2022 @ 10:09 AM

Next up for Civil Rules Committee | Michael Lesage

There was a big day recently at the Ontario Superior Court. Belatedly, the Civil Rules Committee recognized what other jurisdictions (and tribunals within Ontario) have long since known, that lawyers are capable, all by themselves, of both serving and filing documents with the court without assistance. As such, starting Jan. 30, 2023, Rule 16.09 will be amended, and it will no longer be a two-person job to serve and file a document. At long last, common sense has prevailed. ... [read more]

Thursday, November 17, 2022 @ 4:45 PM

SCC rules fair market value of stock options gifted to charity is added to donor’s employment income

The Supreme Court of Canada has dismissed a Quebec taxpayer’s appeal, ruling 7-0 that the stock options he gifted to charities in 2010 and 2011 were undeclared “employment income” under Quebec’s Taxation Act, whose value must be assessed at the approximate $3-million fair market value the stock options had at the time of his donations. ... [read more]

Thursday, November 17, 2022 @ 3:37 PM

PROVINCIAL AND TERRITORIAL TAXATION - Quebec - Income tax - Computation of income - Taxable benefit - Income from employment or office

Appeal by Des Groseillers and BMTC Group Inc. from a judgment of the Quebec Court of Appeal that set aside the trial judgment regarding tax assessment of Des Groseillers’ income. Des Groseillers had been granted stock options by his employer. The Court of Appeal found no conflict between sections 50 and 422 of the Quebec Taxation Act. ... [read more]

Wednesday, November 16, 2022 @ 4:59 PM

[ Legal Wire ] - Court denies ‘modified test’ for injunction in municipal tax arrears dispute

The Alberta Court of King’s Bench has dismissed an application from a developer for a permanent injunction against the Village of Nampa that would have forestalled the auction of its properties to collect back taxes. ... [read more]

Wednesday, November 16, 2022 @ 10:41 AM

Green hydrogen: Nova Scotia leading legislative development Hydrogen

In response to rapidly growing interest in green hydrogen in Nova Scotia, the province passed legislation last week that effectively integrates hydrogen into the province’s legislative system for energy production and transportation. ... [read more]

Tuesday, November 15, 2022 @ 10:12 AM

Access to Justice: People-centred justice requires good data | Andromache Karakatsanis

Justice is a basic human need. In our highly regulated and complex society, people confront legal problems in myriad aspects of their daily lives. And access to a just result can take many different paths. Access to justice is not just about making our justice system less costly, more timely and efficient. Although it is that too. It is about keeping the focus on the people it serves, and recognizing that courts are a last resort, that justice is often best served by resolving legal issues outside of the courts. ... [read more]