Focus On



Friday, September 18, 2020 @ 2:16 PM

Directors’ liability: Cascading assessments Magnifying glass and calculator

Subsections 160(1) and 227.1(1) of the Income Tax Act (the ITA) are anti-avoidance provisions that transpose liability from one taxpayer to another. Section 160 of the ITA allows the minister to collect tax owing from one individual taxpayer who transfers money or property to a non-arm’s length taxpayer for no consideration or consideration for less than value, while the transferor had an outstanding tax liability. ... [read more]

Friday, September 18, 2020 @ 11:02 AM

LSO fee relief motion a matter of disaster relief for members | Gerard Charette

This Law Society of Ontario (LSO) bencher from Windsor would like to offer a view different from that espoused by Joe Groia in his column of Sept. 16 (LSO budget balance: Support for licensees and public). Unlike Joe, I firmly support bencher Geoff Pollock’s motion to reduce members’ fees by 25 per cent for the upcoming year (the “Fee Relief Motion”). That motion comes before Convocation on Sept. 24. Sadly, a motion to table (defer) bencher Pollock’s Fee Relief Motion might be made without allowing there to be any debate. But in any event, there will be some important points raised. So, please tune in to the LSO’s public access of the Sept. 24 Convocation. ... [read more]

Friday, September 18, 2020 @ 8:12 AM

Supreme Court’s early start to fall session will clear backlog, could bring landmark rulings SCC Fall Session

In what will be an early start to its fall session, the Supreme Court of Canada is set to tackle highly anticipated appeals involving provincial challenges to the federal carbon tax, a newspaper reporter’s fight to unseal estate details of a murdered billionaire couple and a dispute over the ending of peremptory challenges in jury selections. ... [read more]

Wednesday, September 16, 2020 @ 3:59 PM

COVID-19 forces changes on majority of law practices: Survey Jana Schilder

A new survey of 400 legal professionals across Canada reveals that 67 per cent of those surveyed expect to see, or are currently experiencing, practice-related changes due to COVID-19. ... [read more]

Wednesday, September 16, 2020 @ 8:18 AM

LSO budget balance: Support for licensees and public | Joseph Groia

These are difficult times for many members of the legal professions. Like so many others across the province, the country and the globe, lawyers and paralegals have seen COVID-19 have a material impact on their practices. Now is the time for the legal community to come together and work collaboratively to respond to the very real social and financial effects of COVID-19. And, we need to do this in a thoughtful, strategic and disciplined way — resisting reckless responses in direct contrast to the havoc of the pandemic itself. ... [read more]

Monday, September 14, 2020 @ 11:44 AM

How COVID-19 will change legal innovation robots

When Ryan Edmonds, a Toronto-based employment lawyer, launched his firm in 2014 he didn’t set out to be an early adopter of legal technology. Cost and flexibility, he says, made setting up a cloud-based paperless system an easy choice. ... [read more]

Monday, September 14, 2020 @ 8:40 AM

Paper-based vs. paperless vs. digital paperless_office_sm

Recently I spent three days in a law firm boardroom digitizing the entirety of a law firm’s corporate minute book collection. One by one we combed through the pages of the binders, carefully disassembling decades-old records to be fed through the scanner that worked effortlessly, albeit with a faint hum. ... [read more]

Friday, September 11, 2020 @ 11:49 AM

When Me Too shows up in Tax Court Female in hardhat icon

The Tax Court of Canada has for the first time recognized gender discrimination as a valid basis for the directors’ due diligence defence to personal liability for corporate tax obligations. ... [read more]

Wednesday, September 09, 2020 @ 11:30 AM

Corporate veil and directors’ liability: Application Magnifying glass and calculator

Section 227.1 of the Income Tax Act, RSC 1985, c. 1 (5th Supplement) applies where a corporation has failed to deduct, withhold and remit amounts required under s. 135(3), s. 135.1(7), s. 153, s. 215 or Part VII or VIII. Subsection 135(3) imposes withholding requirements for co-operative corporations distributing patronage dividends to its resident customers. ... [read more]

Wednesday, September 09, 2020 @ 6:13 AM

FINANCE - Taxation - Real or immovable property assessment - Appeals - Questions of law

Appeal by GFL Environmental from a decision of the Assessment Appeals Committee of the Saskatchewan Municipal Board dismissing its appeal from a decision of the Board of Revision that partially reduced the assessed value of GFL’s commercial property. ... [read more]