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Friday, May 15, 2020 @ 2:20 PM

Bank owes unremitted tax of former client: Federal Court of Appeal Steven Pordage, Pallett Valo LLP

The Federal Court of Appeal has confirmed secured creditors who receive proceeds from a tax debtor’s property when that person owes GST to the Crown is required to pay that debt in priority to all other security interests, with a real estate lawyer calling the decision concerning as it has the potential to add uncertainty to future financing decisions. ... [read more]

Friday, May 15, 2020 @ 8:43 AM

Avoiding mistakes: How technology can help wills and estates practitioners nails_bent_sm

According to Ontario’s professional liability insurance provider, LawPRO, claims against wills and estates practitioners in Ontario have been on an upswing in the last decade, nearly doubling in frequency. As litigators who often prosecute claims against lawyers accused of negligence, we have observed first hand the types of mistakes that are often made. These mistakes generally stem from a failure to stay informed about the relevant law and/or to adopt and follow best practices when carrying out their duties. ... [read more]

Tuesday, May 12, 2020 @ 12:30 PM

Federal Court of Appeal affirms priority to Crown for unremitted HST over creditors twomenrippingmoney

The deemed trust provisions of the Excise Tax Act, R.S.C. 1985, c. E-15 strike fear in lenders, and the recent Federal Court of Appeal decision of Toronto-Dominion Bank v. Canada 2020 FCA 80 has affirmed that lenders are right to be fearful. ... [read more]

Tuesday, May 12, 2020 @ 8:31 AM

Access to Justice: Visionary thinking to update a legacy system | Beverley McLachlin

In my last column, I wrote about the need to use the pandemic in which we find ourselves to rethink how we can improve the justice system. ... [read more]

Friday, May 08, 2020 @ 1:19 PM

Social media deep dive: Client management socialmedia_conveyor_sm

As we have stated in the two previous articles in this series, an individual’s use of social media and their preferences for handling those accounts on incapacity and death will depend on how they used those social platforms while living. This can get complicated for estate planners. The last article talked about three of the reasons for this. Here are some more: ... [read more]

Friday, May 08, 2020 @ 12:39 PM

Federal Court of Appeal sides with Loblaw over taxation of Barbados bank

The Federal Court of Appeal has ruled it was an error for the federal government and a lower court to conclude Canadian supermarket giant Loblaw had to pay taxes on a bank its financial subsidiary once owned. The appeal in Loblaw Financial Holdings Inc. v. Canada 2020 FCA 79 deals with whether the foreign accrual property (FAPI) provisions in the Income Tax Act (ITA) apply to Loblaw Financial’s former Barbados subsidiary Glenhuron Bank Limited (GBL). ... [read more]

Friday, May 08, 2020 @ 9:38 AM - Last Updated: Friday, May 08, 2020 @ 11:11 AM

Litigators’ champion celebrates five years at SCC, looks forward to five more years TLD Exclusive button

On a bench otherwise made up of ex-law deans, former senior civil servants and longtime judges, Justice Suzanne Côté’s unique brief, handed to her when she was appointed five years ago, requires her to convey the practising bar’s perspective to the Supreme Court of Canada, even when it sometimes takes her down solitary paths. ... [read more]

Tuesday, May 05, 2020 @ 12:57 PM

Equality, diversity requirements for lawyers in Ontario | Amrita Tamber

It has been a slow road, but over the past few years the legal profession has started to make small strides towards greater inclusivity. Although women and minorities comprise a growing number of legal professionals, they still remain significantly under-represented in senior leadership roles. In recent years, the statistics show that 43 per cent of lawyers identified as women and 29 per cent identified as a visible minority. An increase in senior leadership diversity may result in an increase in proportional representation from the top down. ... [read more]

Friday, May 01, 2020 @ 10:44 AM

Employment sector Trudeau forgot Dadworkingfromhome

The federal and provincial governments have introduced various new assistance programs aimed at helping employers and employees sustain their businesses and at improving our economy during the COVID-19 pandemic. These programs are critical to surviving the pandemic. Some of the most popular and valuable programs include: ... [read more]

Thursday, April 30, 2020 @ 3:19 PM

Federal Court extends suspension of normal hearings, expands availability of virtual proceedings

As a result of COVID-19, the Federal Court is extending to June 29 the suspension of its hearings (subject to exceptions) while expanding the range of matters that it is prepared to address in the meantime by telephone, videoconference, or in writing. ... [read more]