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Wednesday, July 17, 2019 @ 2:26 PM - Last Updated: Thursday, July 18, 2019 @ 10:08 AM

LSO debate on Statement of Principles pushed back till September 11 Malcolm Mercer sm

The debate on the Statement of Principles (SOP), which was supposed to continue at a special Convocation in July, won’t be before the Law Society of Ontario (LSO) until September, The Lawyer’s Daily has learned. ... [read more]

Wednesday, July 17, 2019 @ 10:43 AM

Canada’s ambiguity on art: donations versus export Blue irises

The Heffel Gallery Limited v. Canada (Attorney General), 2018 FC 605 decision delivered by the Federal Court in June 2018 was met with considerable controversy. This decision is considered a significant art law decision within the art community as it marks the first time the “national importance” requirement has been judicially considered since enactment in the Cultural Property Export and Import Act in the 1970s. ... [read more]

Wednesday, July 17, 2019 @ 6:24 AM

FEDERAL INCOME TAX - Interpretation - Administration and enforcement

Application by Glatt for judicial review of the Minister of National Revenue’s decision not to pay interest to him. ... [read more]

Monday, July 15, 2019 @ 12:41 PM

Bank’s payments for rewards program subject to GST/HST Hand holding credit card on platter

In 2003, Air Canada and a large Canadian bank entered into a credit card agreement under which the bank would participate in Air Canada’s Aeroplan Miles program. The agreement set out the type of supplies that would be offered by Aeroplan Limited Partnership (Aeroplan) to the bank and described how the payments made by the bank would be calculated. ... [read more]

Thursday, July 11, 2019 @ 10:47 AM

Quebec Court of Appeal judge nominated for SCC brings strong expertise in class actions, family, civil law Nicholas Kasirer

Quebec Court of Appeal Justice Nicholas Kasirer, the former McGill University law dean nominated July 10 for the Supreme Court of Canada, professes a passionate commitment to bijuralism; strong expertise in class actions, family and the civil law; and an approach to judicial lawmaking that encompasses both boldness and caution. ... [read more]

Wednesday, July 10, 2019 @ 4:26 PM

Quebec Court of Appeal judge nominated to replace Gascon on SCC

Prime Minister Justin Trudeau announced on July 10 the nomination of the Honourable Nicholas Kasirer to the Supreme Court of Canada. ... [read more]

Wednesday, July 10, 2019 @ 3:28 PM

If you sign leaseback agreement, you may be a builder | Dale Barrett

If you are or your client is one of the many thousands of people who have purchased a new condo unit for the purpose of renting it out and if you or they have signed a leaseback agreement with a builder or another company, you should be aware of the potential pitfalls. ... [read more]

Wednesday, July 10, 2019 @ 8:03 AM

FEDERAL INCOME TAX - Employee benefits - Parking

Appeal by the taxpayer from a decision confirming a reassessment to include the value of a parking pass provided by the appellant’s employer as an employee benefit in the appellant’s income. ... [read more]

Friday, July 05, 2019 @ 10:39 AM

Southwestern Ontario accounting firm, two law firms join forces

Southwestern Ontario accounting firm Baker Tilly Trillium LLP announced it has launched a formal affiliation with Pearsall, Marshall, Halliwill & Seaton LLP (PMHS Law) and Ingenuity Counsel, two independent legal firms. ... [read more]

Wednesday, July 03, 2019 @ 2:11 PM

SCC deals a blow to tax evaders in Canada | David Rotfleisch

The use of banks in foreign jurisdictions to hide information, assets and income from tax authorities worldwide, in non-tax havens such as Switzerland or tax havens such as the Cayman Islands, is almost as obsolete as buggy whip manufacturing. Not even supremely talented Canadian tax lawyers can overturn the tide of public sentiment against tax evasion. ... [read more]