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Tuesday, March 30, 2021 @ 6:21 AM

FEDERAL INCOME TAX - Tax avoidance - Series of transactions - Non-arm’s length transactions

Appeal by the taxpayer from a Tax Court decision confirming an assessment under s. 160(1) of the Income Tax Act. ... [read more]

Monday, March 29, 2021 @ 2:03 PM

Negotiating expropriation process: Offers, voluntary conveyances Little house on a person's hand

When the government (Expropriating Authority) decides to take your land in order to complete a public works project, you may be apprehensive about negotiating for additional compensation. After all, it is natural to be afraid of a large, incorporeal entity that is entitled to take your land by statute. Nonetheless, right from the outset of the process, you will need to make important decisions in order to bolster your negotiation position. Initially, these choices will depend largely on whether you are willing to voluntarily give up your land or not. ... [read more]

Monday, March 29, 2021 @ 8:24 AM

What corporate lawyers should know about top court’s carbon pricing ruling | Janis Sarra

On March 25, the Supreme Court of Canada rendered its long-awaited judgment on the constitutionality of the Greenhouse Gas Pollution Pricing Act (GGPPA), finding in Reference re Greenhouse Gas Pollution Pricing Act 2021 SCC 11 that Parliament has jurisdiction to enact the law as a matter of national concern under the “peace, order, and good government” clause of s. 91 of the Constitution Act. ... [read more]

Friday, March 26, 2021 @ 1:02 PM

Confidence in virtual proceedings important for justice system Headphone and mike on a laptop

Confidence in virtual proceedings is important for the justice system now that it seems clear that virtual is going to be a part of how civil, criminal and administrative hearings in Canada, and globally, will be conducted long term, even after the COVID-19 pandemic is behind us. ... [read more]

Thursday, March 25, 2021 @ 4:05 PM

Ontario budget focuses on health care and business support for pandemic recovery

Ontario is promising billions in new spending to support businesses, improve health-care infrastructure and bolster the province’s pandemic-ravaged economy, but critics say the government’s 2021-22 budget falls short by failing to provide paid sick days and other provisions for those hit hardest by COVID-19. ... [read more]

Thursday, March 25, 2021 @ 9:49 AM

Canada, U.K. free trade negotiations not likely to be controversial, legal experts say Lawrence Herman, Herman & Associates

Ottawa has launched a process which could see Canada signing a new trade agreement with the United Kingdom, less than a year after Britain completed its painful divorce from the European Union. ... [read more]

Wednesday, March 24, 2021 @ 1:23 PM

Access to (In)justice: A critical race reflection | Joshua Sealy-Harrington

It is a privilege to be invited by the Right Honourable Beverley McLachlin to write the second guest column in her The Lawyer’s Daily series on access to justice. In the first guest column (by Justice Michelle O'Bonsawin), the former chief justice of Canada indicated that her hope for such columns was to widen perspectives on access to justice. With that in mind, I want to briefly explore how the dominant individualistic paradigm of access to justice is flawed, and how we must shift to a systemic paradigm for meaningful access to justice in Canada to be realized. ... [read more]

Wednesday, March 24, 2021 @ 8:43 AM

Gifts to adult children: Presumption of resulting trust Adult handing a key to a child

Adding a child on title to a property or as a joint account holder on a bank account is a common estate planning tool used by many with the goal and intention of hoping to avoid the delay in the administration of estates as a result of probate and also the estate administration taxes that arise when submitting an application for a certificate of appointment of estate trustee. ... [read more]

Tuesday, March 23, 2021 @ 11:50 AM

Responding to improved pandemic scams Phone with COVID scam symbol

Recently, we published a piece about common COVID-19 scams and how to reduce one’s risk of being a victim of fraudsters. In the below article, we list and describe some other scams. We also provide useful advice about how to combat fraud. ... [read more]

Tuesday, March 23, 2021 @ 9:17 AM

Gavel game: Small but real differences between Canadian, U.S. legal systems Gavel on red law book

We call it the “Gavel Game.” Try this at home, or wherever else COVID-19 allows you to roam with others. Ask any Canadian whether they believe our judges use gavels in their courtrooms. Litigators know that the answer is no, but almost everyone else will get it wrong, including non-litigator lawyers (as we learned when we recently gavel gamed a veteran Toronto securities lawyer). ... [read more]