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Thursday, April 26, 2018 @ 8:48 AM

The expanding investment spectrum for charities in Ontario charitable_investments_sm

In recent years, charities in Ontario have seen a number of changes that have expanded the spectrum of investment opportunities that are available to them. This article provides a brief overview of this expansion, including an explanation of the new “social investments” option available under the Charities Accounting Act (CAA). ... [read more]

Thursday, April 26, 2018 @ 6:55 AM

Federal lawyers’ union says low pay contributing to ‘crisis’ in hiring, retention, court delays and stayed prosecutions Ursula Hendel

The union leader representing 2,600 federal government lawyers says Ottawa’s persistent failure to pay competitive compensation is contributing to lacklustre lawyer recruitment, and severe staff shortages in major cities across the country — as well as to court delays and criminal charges being stayed for violating the Supreme Court’s speedy trial deadlines. ... [read more]

Wednesday, April 25, 2018 @ 8:58 AM

Appeal decision shows eligibility for new housing rebate is relative housing_rebate_sm

Experienced real estate lending lawyers know that some lenders require a person who might otherwise be a guarantor of a mortgage to go on title to become a mortgagor, even where the person acquires a very small ownership interest in the property. The reasons for this requirement are internal to the lender, and may be driven by credit policies, income requirements on owners, or the unwillingness of a lender to rely on their own guarantee documents despite their typically very broad terms. ... [read more]

Tuesday, April 24, 2018 @ 8:52 AM

The pros and cons of renouncing U.S. citizenship renounce_citizenship_sm

On Dec. 22, 2017, U.S. President Donald Trump signed off on the Tax Cuts and Jobs Act, which marked the first significant overhaul of U.S. tax law since the Reagan era. Although the Act lowered the tax rate for most Americans, the new rules may have a negative effect on a number of Americans abroad and may also provide an incentive to those who want to renounce their U.S. citizenship. ... [read more]

Thursday, April 19, 2018 @ 8:38 AM

FEDERAL INCOME TAX - Charities - Revocation of registration - Appeals - Federal Courts - Appeals - Practice and procedure

Motion by the appellant, the Humane Society of Canada Foundation, for orders requiring document disclosure by the respondent, the Minister of National Revenue. ... [read more]

Wednesday, April 18, 2018 @ 12:59 PM

Cummings Cooper Schusheim Berliner adds partner

Courtney Petch is the newest partner at Cummings Cooper Schusheim Berliner LLP (CCSB). ... [read more]

Monday, April 16, 2018 @ 9:32 AM

The 2018 Quebec budget: Sales tax and the digital economy digital_tax_sm

Finance Minister Carlos J. Leitão announced in the 2018 Quebec Budget of March 27 a number of measures regarding the Quebec Sales Tax (QST) scheme aimed at expanding the QST base to digital business in Quebec. ... [read more]

Friday, April 13, 2018 @ 8:57 AM

Changes to B.C.’s property transfer tax omits beneficial ownership tansfer_tax_sm

British Columbia recently passed a budget bill with significant changes to the province’s Property Transfer Tax Act. The amendments include a new increased tax rate that applies to the purchase of a residential property worth more than $3 million; extending the geographical scope and raising the rate of the foreign buyers tax (FBT), which is governed by the same statute as the basic Property Transfer Tax (PTT); expanding the general anti-avoidance provision to apply to the entire regime (and not only to the FBT); and introducing a new administrative penalty regime for avoidance and evasion. ... [read more]

Thursday, April 12, 2018 @ 8:47 AM

GOODS AND SERVICES TAX (GST) - Input tax credits - Commercial activities

Appeal by the taxpayer, ONEnergy Inc., from a determination made by a Tax Court judge under Rule 58 of the Tax Court of Canada Rules that the appellant was not deemed to have incurred litigation costs in the course of a commercial activity pursuant to s. 141.1(3)(a) of the Excise Tax Act and thus not entitled to input tax credits for GST or HST paid in relation to legal costs. ... [read more]

Wednesday, April 11, 2018 @ 7:12 AM

Judge ‘shocked’ by JDR room full of ‘very large dark men’ does ‘not harbour racist views’: federal judicial council Justice Kristine Eidsvik

An Alberta judge who publicly expressed her “shock” in unexpectedly encountering a judicial dispute resolution room “full of very large dark men” does “not harbour racist views” the Canadian Judicial Council (CJC) states in a decision that critics say fails to adequately address or acknowledge unconscious and systemic racial bias on the federal bench. ... [read more]