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Monday, June 15, 2020 @ 3:17 PM

Quebec Appeal Court administrative ruling may have ripple effect, lawyers say Stephanie Noonan

Quebec’s financial watchdog cannot be compelled to exercise its discretionary power to conduct an investigation into the “moral character” of individuals seeking a money services business licence as it is at the “very heart” of its specialized jurisdiction, held the Quebec Court of Appeal. ... [read more]

Monday, June 15, 2020 @ 11:24 AM

Zoom impact on oral advocacy Judgezoom

“Don’t cross your arms,” “Don’t forget eye contact,” “Try not to fidget … yes, put down that pencil.” Are these hallmarks of verbal advocacy about to become less relevant? ... [read more]

Friday, June 12, 2020 @ 12:24 PM

Construction materials supplier appeals disclosure of customer information Bank account passbook

The case of Roofmart Ontario Inc. v. Canada (National Revenue) 2020 FCA 85 deals with unnamed persons requirements under s. 231.2(2) and (3) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) and its equivalent subsection 289(3) of the Excise Tax Act, R.S.C. 1985, c. E-15. ... [read more]

Friday, June 12, 2020 @ 5:41 AM

FEDERAL INCOME TAX - Capital gains and losses - General anti-avoidance rule

Appeal by the Crown from a Tax Court decision finding there was no tax benefit for the purposes of s. 245 of the Income Tax Act because of the transactions undertaken by the respondent Bank in relation to certain financing arrangements made for its U.S. subsidiaries, the Harris Group. ... [read more]

Thursday, June 11, 2020 @ 11:40 AM

Calculating foreign income for support purposes Clipboard with calculator and money

The Child Support Guidelines set the benchmark for calculating income for support purposes. The guidelines’ objectives ensure recipients and payors of support in similar circumstances are treated similarly across Canada. If a support payor earns foreign income then the income must be converted to Canadian gross income when determining support. ... [read more]

Wednesday, June 10, 2020 @ 5:47 PM - Last Updated: Wednesday, June 10, 2020 @ 6:15 PM

Ottawa tables ‘time limits’ bill, but opposition won’t fast-track without compromises

As anticipated, the minority Liberal government introduced its fourth COVID-19-related legislation in the afternoon of June 10, but by early evening federal opposition parties were still refusing to fast-track the proposed law, including rejecting a last-minute Liberal proposal to split off the more contentious parts of Bill C-17 into a separate bill. ... [read more]

Wednesday, June 10, 2020 @ 2:53 PM

Alberta follows Ontario sanctioning ‘upstream’ litigation by videoconference online_trial_sm

In the recent Alberta Court of Queen’s Bench decision of Sandhu v. Siri Guru Nanak Sikh Gurdwara of Alberta 2020 ABQB 359, Justice Michael Lema found authority in the Alberta Rules of Court and applied recent Ontario authority, among others, to authorize cross-examination on affidavits by videoconference, or “remotely,” given the exigencies of the pandemic. ... [read more]

Wednesday, June 10, 2020 @ 6:32 AM

MUNICIPAL BOARDS AND TRIBUNALS - Practice and procedure

Appeal by the City of Saskatoon from a decision of the Assessment Appeals Committee of the Saskatchewan Municipal Board. ... [read more]

Tuesday, June 09, 2020 @ 2:45 PM

Tax planning strategies in a market downturn: Trusts Two people with calculator

In last week’s article, we discussed some tax-planning strategies for taking advantage of lower business and asset valuations brought about by COVID-19 in the context of personal and estate planning. This week, we will discuss certain asset-protection measures that taxpayers may wish to undertake when worried about possible lawsuits or creditor claims. ... [read more]

Friday, June 05, 2020 @ 2:00 PM

Canada Emergency Response Benefit: What if client is ineligible? Man and woman collect money in purse

In March, the government of Canada introduced the Canadian Emergency Response Benefit (CERB) to support Canadians suffering from the economic consequences of the COVID-19 pandemic. However, while CERB has injected billions of dollars into the pockets of millions of Canadians, the federal government has not clarified the categories of persons who would be ineligible for CERB. ... [read more]