The Complete Brief
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April 02, 2026
Ontario to cut small business tax rate to 2.2%
Ontario is proposing to cut the small business corporate income tax rate from 3.2 per cent to 2.2 per cent in its 2026 budget, a move expected to save more than 375,000 businesses up to $5,000 annually, according to an April 2 release.
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April 02, 2026
We should never lose sight of the ‘access’ in access to justice
I’ve been following the ongoing evolution of paralegal licensure across other Canadian provinces and in select U.S. states for some time now. As an Ontario paralegal, it remains a privilege to be part of a licensed legal profession, particularly in a jurisdiction that was not only the first law society in Canada, but the first law society in the world to regulate and license paralegals.
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April 02, 2026
Can you possess dual citizenship in Canada and should you keep it?
Canadian immigration and nationality policy are rooted in the objective of supporting individuals and families in building meaningful and long-standing connections with Canada. Through its multiplicity of immigration pathways, Immigration, Refugees and Citizenship Canada (IRCC) has developed innovative programs and shifted immigration policy to provide opportunities for individuals to build their lives in Canada, or if required, to renounce Canadian citizenship.
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April 01, 2026
Attempted murder appeal examines relevance of video evidence
Everyone is familiar with the tragic events in Dallas, Texas, on Nov. 22, 1963. President John F. Kennedy was shot and killed while riding in an open convertible. A bystander, 58-year-old Abraham Zapruder, captured the shooting on his 8mm movie camera.
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April 02, 2026
PROCEEDINGS IN CONTRACT - Practice and procedure
Appeal by Millhouse Farms Inc. and Larry Millhouse (collectively, Millhouse) from a summary judgment decision granting De Lage Landen Financial Services Canada Inc. (DLL) $845,796 for a deficiency under a 2018 farm equipment lease (2018 Lease).
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April 02, 2026
EVIDENCE - Documentary evidence - Photographs and video recordings - Methods of proof - Identification
Appeal by Nassan from his conviction for attempted murder. The central trial issues were the identity of the shooter and the appellant’s intent at the moment the shot was fired. The incident was captured on surveillance video, which the judge repeatedly reviewed and treated as the most reliable evidence.
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April 02, 2026
The wizard behind the curtain; the judge beneath the robe: Finale
This is the third instalment of a three-part series about what makes a good judge. You will need to have part one of this series handy to follow the “correct” answers suggested here. Part two ended by raising the question of how to deal with crying in the courtroom.
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April 01, 2026
Alberta launches condo dispute tribunal
Alberta has announced that as of April 1, residents in the province can submit applications to resolve disputes to the new Condominium Dispute Resolution Tribunal.
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April 01, 2026
Ottawa gives Ukrainian CUAET holders extra year to apply to extend temporary work permits
The federal government says Ukrainians who arrived in Canada pursuant to the Canada-Ukraine Authorization for Emergency Travel (CUAET) and related measures now have an additional year — until March 31, 2027 — to apply to extend temporarily their work permits for up to three years.
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April 01, 2026
Carney mandates shortlist of 3+ bilingual western jurists for SCC, but only 2 were found last time
The Carney government has opted to stick with the predecessor Liberal government’s requirement that the prime minister be handed a shortlist of at least three bilingual qualified candidates to fill an impending western/northern vacancy on the Supreme Court of Canada, despite the inability of the advisory committee that created the shortlist for the last such vacancy to recommend more than two bilingual qualified jurists.