Focus On

Tax

Latest

Thursday, July 02, 2020 @ 8:55 AM

Canadian artists need better access to legal services: report Martha Rans

The legal requirements of artists in Canada have now reached a critical tipping point heightened by the COVID-19 pandemic. Action is required to address gaps, respond to the unique needs of the sector and provide information and training, according to a new report prepared by the National Network of Legal Clinics for the Arts. ... [read more]

Tuesday, June 30, 2020 @ 12:12 PM

Tips for safe, legal videoconferencing Maskwearingcomputeruser.jpg

Due to COVID-19 and social distancing, we now have no better alternative to videoconferencing. It has essentially become the new default for meetings, but this has brought about a very serious question as to whether Zoom or other videoconferences are safe for lawyers, doctors, government organizations and others to use.  ... [read more]

Tuesday, June 30, 2020 @ 5:49 AM

FEDERAL INCOME TAX - Corporations - Shareholder benefits

Appeal by the taxpayer from a decision allowing his appeal from assessment in part only and finding he received a shareholder benefit equal to 90 per cent of the cost of his space trip. ... [read more]

Friday, June 26, 2020 @ 11:50 AM

COVID-19 benefits: fraudulent claims, tax fraud and cash economy | David Rotfleisch

The COVID-19 Canadian Emergency Wage Subsidy (CEWS) application forms and Canadian Emergency Response Benefit (CERB) application forms were put together in such blinding haste in April that aerospace engineer Edward Aloysius Murphy Jr. would have rolled his eyes in disgust. ... [read more]

Friday, June 26, 2020 @ 9:11 AM

Remote hearings, examination of witnesses: Best practices online_courtroom_sm

With the adoption of remote hearings by the courts in this pandemic, concern has been expressed as to due process issues, particularly regarding the remote examination of witnesses. In the seminal case of Arconti v. Smith 2020 ONSC 2782 for example, the plaintiffs objected to the remote examination for discovery of a defendant because “the plaintiffs do not trust the defendants not to engage in sleight of hand to abuse the process,” among other reasons. ... [read more]

Wednesday, June 24, 2020 @ 3:21 PM

Working from home during COVID-19: Allowances and reimbursements Cutting tax

In the first instalment of this series, we outlined the criteria employees must meet in order to claim a tax deduction for home office expenses incurred while working remotely. In this instalment, we discuss the alternative options of allowances and reimbursements for home office expenses. ... [read more]

Wednesday, June 24, 2020 @ 8:51 AM

Ethics during the pandemic: Avoiding Faustian bargain | Joël Roy

As trial attorneys, to say our professional (and, often, personal) lives have been turned upside down by COVID-19 would be a major understatement. Postponed trials, anxious clients and a growing sense of helplessness have surely marked our practices in these troubled times. Yet, many of us see the justice system’s increased openness to technology as one potential silver lining. Indeed, courts now seem more and more willing to engage in remote hearings, virtual discovery and e-filing, which is truly something to celebrate amidst the otherwise chaotic state of litigation across the country. ... [read more]

Wednesday, June 24, 2020 @ 6:59 AM

FEDERAL INCOME TAX - Employment income - Employee benefits - Allowances

Appeal by the Minister of National Revenue from a Tax Court decision that found allowances paid by the respondent to its employees were partially excluded from income. ... [read more]

Tuesday, June 23, 2020 @ 2:38 PM

Alberta and Ontario courts warm to videoconferencing zoom_screen_sm

Despite differences in the applicable court rules, recent cases from Ontario and Alberta in the context of COVID-19 social distancing restrictions demonstrate a similar willingness to use videoconferencing to facilitate cross-examinations on affidavits and questioning for discovery. ... [read more]

Tuesday, June 23, 2020 @ 8:47 AM

How cash is dealt with when valuing a business Accountant checks documents

If you want to get 10 seasoned family law lawyers to give you the same answer to a question, try this one: Have you ever had a case involving a cash business? ... [read more]