Tax

  • August 18, 2025

    Tax and cryptocurrency: Four key elements to prepare for a tax audit

    The world of cryptocurrency and non-fungible tokens (NFTs) is booming. Conceptually, they are similar in that both are traded on the blockchain. What distinguishes non-fungible tokens is their uniqueness — their own distinct identity — whereas one bitcoin is identical to another, much like one euro or one dollar.

  • August 14, 2025

    DEI dilemma: U.S. state bars grapple with DEI programs, language amid legal threats

    State bar leaders across the U.S. are wrestling with whether to stand firm on their diversity, equity and inclusion (DEI) programs or quietly rework programs and language as they face rising political pressure and potential legal challenges.

  • August 14, 2025

    Bar ramps up campaign to end ‘Zoom-only’ policy & get intervener counsel back into SCC’s courtroom

    Prominent intervener groups are telling the Supreme Court of Canada that its 2022 practice direction confining their counsel to Zoom and barring intervener lawyers from making submissions in person before the judges is hurting their advocacy and restricting access to justice for public interest groups. However, the top court says it’s sticking with its current policy since “virtual appearances have proven to be an effective means of supporting equal access.”

  • August 14, 2025

    Requirements for U.S. companies ‘carrying on business’ in Ontario

    The COVID-19 pandemic resulted in a shift toward remote work. Now, in the current environment of tariffs and anti-immigration sentiment in the U.S., many Canadians working in the U.S. for U.S. companies are returning to Canada while continuing to be employed by their U.S. employer. This has resulted in many U.S. companies setting up shop in Ontario without necessarily setting up a brick-and-mortar location in the province. This raises questions as to what obligations and liabilities companies have if their employees are working in Ontario, but the company is not registered in Ontario.

  • August 12, 2025

    Miller Thomson welcomes Amit Ummat as a partner

    National business law firm, Miller Thomson LLP, has announced that Amit Ummat has been named a partner.

  • August 11, 2025

    ‘The fight of our lifetime’: ABA president receives award for defending rule of law

    “This is the fight of our lifetime,” said American Bar Association (ABA) president William Bay while receiving the Ontario Bar Association’s (OBA) President’s Award on behalf of American lawyers on Aug. 7. The award comes as the ABA has launched a lawsuit against the United States federal government for allegedly using its powers to coerce lawyers and law firms to abandon clients, causes and policy positions President Donald Trump opposes.

  • August 11, 2025

    Living proof: Showing evidence of permanent residence key to unlocking GST/HST housing rebate

    There are many types of rebate applications that can be filed with the Canada Revenue Agency (CRA) for a refund for GST/HST paid. For example, applications can be made for tax paid in error or for the travel expenses of a First Nations band. There are rental property rebates and, as in the case of Osman v. The King, 2025 TCC 65, the New Housing Rebate. With this rebate, taxpayers are refunded the GST/HST paid for the purchase of a new or substantially renovated home.

  • August 08, 2025

    Federal judges seek $60K pay hike but Ottawa says no raise needed to attract senior bar to bench

    Chief justices are pointing to newly disclosed data about private bar lawyers’ rising incomes and declining appointments to the bench to bolster the judiciary’s contention that inadequate judicial compensation and onerous job demands are deterring “outstanding” lawyers from seeking federal judicial appointments.

  • August 08, 2025

    New N.S. AI guidebook warns of over-reliance in legal practices

    Nova Scotia’s law society is using a new guidebook to warn members against becoming over-reliant on artificial intelligence in their practices — and urging them to heed instances where lawyers ended up in hot water over its misuse.

  • August 08, 2025

    CJC issues expression of concern over Federal Court judge’s failure to disclose workplace probe

    The Canadian Judicial Council (CJC) has issued a public expression of concern regarding Federal Court Justice Negar Azmudeh for failing to disclose an ongoing workplace harassment investigation during her judicial application process.

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