Business
-
December 08, 2025
Taxpayer attempts to ‘sidestep’ the arm’s-length stipulation establishing control
In Canada, stock options are taxed at essentially the same rate as capital gains. The similarity to the capital gains rate is achieved through a 50 per cent deduction of the amount of options from a taxpayer’s taxable income. According to para. 110(1)(d) of the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.) (ITA), if a taxpayer receives stock options, the deduction may apply.
-
December 08, 2025
‘Simpler’ express entry pathway opening for foreign surgeons, family docs/GPs & clinical specialists
Ottawa says invitations to apply for a “simpler” express entry pathway to permanent residence will go out “in early 2026” to foreign doctors who have at least one year of Canadian work experience in an eligible occupation gained within the last three years.
-
December 08, 2025
Quebec’s young lawyers are suffering psychological distress, report reveals
More than 60 per cent of Quebec lawyers with fewer than 10 years of experience suffer from psychological distress, a comprehensive study reveals, painting a disconcerting portrait of young lawyers overwhelmed by stress and struggling with the pressures of billable hours and long workweeks.
-
December 08, 2025
Where and how you file a TN work permit application for Canadian professional matters
Many Canadians take for granted the ease with which they can apply for TN (Trade NAFTA) work authorization at a U.S. border or preclearance location. Generally, and for those who qualify, it is a quick and inexpensive way to obtain permission to work for a specific employer or U.S. clients of a Canadian business.
-
December 08, 2025
Look out! Bait-and-switch tactics during the holiday season
The holiday season in Canada is a time for celebration, gift-giving and, sadly, an increased volume of deceptive advertising practices. As consumers navigate the wave of tantalizing promotions and discounts, it becomes essential to understand legal protections, particularly regarding bait-and-switch tactics, and to remain vigilant when making purchases.
-
December 08, 2025
Lawyer’s desecration of Holocaust monument highlights rise of professional-class antisemitism
On Dec. 1, Justice Anne London-Weinstein of the Ontario Superior Court of Justice heard sentencing submissions for Iain Aspenlieder, an Ottawa municipal lawyer who vandalized Canada’s National Holocaust Monument. Her Honour said that Aspenlieder’s actions exemplify a growing and deeply unsettling reality: antisemitism in Canada is increasingly emerging not from the poor or uneducated, but from the educated and professionally empowered.
-
December 05, 2025
Nova Scotia court approves $36.2M settlement in deaf schools abuse case
The Nova Scotia Supreme Court has approved a $36.2-million settlement for a class action concerning the alleged abuse and mistreatment of former students at two schools for deaf children, according to a release issued on Dec. 4 by class counsel Wagners.
-
December 05, 2025
Court upholds decision to not include Maple Leaf Foods in bread price-fixing class action
In litigation related to the alleged bread price-fixing conspiracy, the Ontario Court of Appeal has dismissed representative plaintiffs’ appeal of their motion to add Maple Leaf Foods as a defendant in a class action, citing the doctrine of res judicata.
-
December 05, 2025
Don’t become the next Deepak Paradkar
In family law, we see the best and the worst of human behaviour. Spouses in crisis often come to their lawyers angry, grieving, fearful or determined to “win” — sometimes at any cost. In that emotional hurricane, even the most seasoned family law practitioners encounter clients who are prepared to lie, cheat, conceal assets, manipulate evidence or even rope their own lawyers into conduct that edges dangerously close to perjury or obstruction.
-
December 05, 2025
Tax Court of Canada expands minister’s power to raise new arguments in appeals
The Tax Court of Canada recently considered the scope of amended subsection 152(9) of the Income Tax Act in Oldcastle Building Products Canada Inc. v. The King, 2025 TCC 107.