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Tuesday, October 06, 2020 @ 2:42 PM

Quebec real estate deed transparency: Lead-up to new tax for non-residents? welcometo quebec

A new Quebec regulation in force as of Oct. 1, 2020, that identifies for statistical purposes (without yet applying a particular new tax) non-Canadians involved in transfers of real estate in Quebec, reminds one of certain non-resident real estate taxes that already exist in British Columbia and Ontario due to a perceived crisis in affordable housing, namely: ... [read more]

Tuesday, October 06, 2020 @ 12:21 PM

Techniques for making video trials fair videotrial1.jpg

As we enter the second wave in Ontario it is clear that COVID-19 has completely disrupted the way we administer criminal justice. The courts have been forced to embrace video technologies that have, quite embarrassingly, been used in other professions for decades. ... [read more]

Monday, October 05, 2020 @ 3:22 PM

‘What do you mean I can’t get transcripts?’ cassette

Imagine you have just completed a 14-day trial by Zoom on behalf of your client. You did a bang-up job of presenting your case and an even better job of exposing the flaws in opposing counsel’s evidence. Nonetheless, the judge ruled against you. Never mind, that’s what appeals are for. Right? ... [read more]

Friday, October 02, 2020 @ 2:49 PM

Bad debt deduction: Must taxpayer exhaust all possible methods to recover debt? People opening hand with money

On June 10, in Greenfield Mining Services Inc. c. Quebec Revenue Agency [2020] J.Q. no 5062, the Court of Quebec, per Justice Jo Ann Zaor, ruled that the plaintiff, Greenfield Mining Services Inc., was entitled to a deduction under s. 444 of the Act respecting the Quebec sales tax (QSTA) following the write-off of a bad debt in its books. ... [read more]

Wednesday, September 30, 2020 @ 11:45 AM

How a First Nation can secure agreement for municipal services Chess pieces on question mark

There has been a long-standing and common challenge faced among Indigenous Nations in accessing municipal services from adjacent municipalities. These Indigenous Nations have heard repeated demands that services will only be provided if they apply municipalities’ laws, zoning, fees and approval processes on Indigenous lands, even where there is an active jurisdiction held by the First Nation. ... [read more]

Monday, September 28, 2020 @ 11:44 AM

A personal reflection on Ruth Bader Ginsburg | Beverley McLachlin

It is autumn. I am in the Gatineau Hills north of Ottawa. The leaves are red and gold, and the views spectacular. The occasion is lunch in a country restaurant called Les Fougères. Across the table sits John Roberts, chief justice of the United States. To my left is a small woman with dark, pulled-back hair and an intense gaze — Ruth Bader Ginsburg. ... [read more]

Friday, September 25, 2020 @ 2:48 PM

Reporting requirements for U.S. citizens living in Canada U.S. dollar with magnifying glass

If you are one of the one million Canadian residents with U.S. citizenship, you are likely familiar with the tax obligations involving the Internal Revenue Service (IRS). But do you know about reporting requirements for U.S. citizens living in Canada? Or U.S. citizens living anywhere for that matter, even if it has nothing to do with taxes? ... [read more]

Friday, September 25, 2020 @ 2:03 PM

Sustaining our justice system in pandemic times | Roger Bilodeau

In recent months, several judges, court officials and observers have stated that the pandemic has thrust the justice system further along into the 21st century with the push to use all available technologies to maintain court operations. Many of them have also rightly pointed out that access to justice is still a challenge for a great number of Canadians. As courts take steps to resume regular operations, what does the future hold in terms of sustaining our justice system? Here are a few points to consider as governments, courts and other interested parties move forward to map out the future. ... [read more]

Thursday, September 24, 2020 @ 2:48 PM

I spy with my little eye: Monitoring employee computers shockedcomputeruser_Sm.jpg

It makes sense, if you think about it. An employer hires someone to do a certain job. The employer wants to make sure that the employee is, in fact, doing the very work that they were hired to do. The easiest way to monitor employees’ use of time and employer resources is to monitor them — either overtly or covertly. Many employers have implemented computer monitoring software that logs information such as the websites visited by employees and the length of time on the websites. ... [read more]

Thursday, September 24, 2020 @ 11:33 AM

Taxation of employee stock options: Reconsiderations in light of COVID-19 Employee stock option documents

The Canadian government had introduced proposed amendments to the Income Tax Act (the ITA) in 2019 regarding the tax treatment of employee stock options. Further details and regulations were to be announced in the 2020 federal budget but were placed on hold due to the COVID-19 crisis. Now, challenges to economic recovery may spark renewed discussion of the taxation of employee stock options. ... [read more]