Tax

  • March 11, 2024

    Federal Court of Appeal finds transactions that reduced capital gains by $31.5 million not abusive

    The Federal Court of Appeal has overturned a Tax Court finding that a series of transactions undertaken by a company selling a minority stake in a generic drug business that decreased the company’s capital gains by $31.5 million abused the Income Tax Act.

  • March 08, 2024

    CRA should redefine ‘disability’ in Income Tax Act, says advisory group

    The Canada Revenue Agency (CRA) should update the current definition of disability in the Income Tax Act to reflect what it calls a more “biopsychosocial” model of disability, according to the 2023 annual report by the agency’s Disability Advisory Committee (DAC).

  • March 07, 2024

    Modernizing national security laws could also clarify threshold to invoke Emergencies Act: LeBlanc

    Ottawa is considering reforming the threshold for invoking the federal Emergencies Act, as part of a broader “more holistic review of national security legislation,” with the Liberal government committed to introducing amendments to “modernize” the Canadian Security Intelligence Service (CSIS) Act, the Security of Information Act, and the Criminal Code “in the coming months,” says Public Safety Minister Dominic LeBlanc.

  • March 07, 2024

    The many reasons for regularizing status of undocumented workers | Lorne Waldman

    In his December 2021 Mandate letter, Prime Minister Trudeau wrote to the then minister of Citizenship and Immigration and instructed him to “build on existing pilot programs to further explore ways of regularizing status for undocumented workers who are contributing to Canadian communities.” The PM’s reference to “existing pilot projects” was a recognition of the very successful program whereby undocumented construction workers in Toronto and the GTA can regularize their status.

  • March 06, 2024

    Small business group says firms owed $2.5 billion in carbon tax rebates over past five years

    The Canadian Federation of Independent Business (CFIB) is calling on the federal government to immediately disperse funds to small and medium-sized enterprises (SMEs) across Canada that are owed more than $2.5 billion in carbon tax rebates from fuel charges from 2019 to now.

  • March 05, 2024

    Federal lawyers ratify new collective agreement gains that achieve ‘comparable’ pay to Ontario Crowns

    Members of the union representing more than 3,300 federal government lawyers and Crowns voted overwhelmingly to ratify a “hard won” new collective agreement, featuring pay increases of 12.5 per cent (13.14 per cent compounded) over four years — and making the pay rates for federal Crowns “comparable” to those of their Ontario counterparts, who are the highest paid public-sector lawyers in Canada, says the Association of Justice Counsel (AJC).

  • March 04, 2024

    Canada sanctions six Russians ‘involved’ in Alexei Navalny’s ‘ill treatment and death’ in prison

    Canada has announced dealings bans, including asset freezes, and entry bans against six Russians for their roles in “gross and systematic human rights violations;” the list includes “senior officials or high-ranking employees in Russia’s prosecution, judicial and penitentiary services who were involved in the ill-treatment and death” last month in an Arctic prison of Alexei Navalny, Russia’s most prominent opposition leader and outspoken critic of Russian president Vladimir Putin’s kleptocratic regime.

  • March 01, 2024

    SCC rules police must get prior judicial authorization to seek IP addresses in crime investigations

    The Supreme Court of Canada has ruled 5-4 that there is a reasonable expectation of privacy in IP addresses, which attracts the Charter’s s. 8 protection against unreasonable search or seizure and requires police investigating crimes to get prior judicial authorization to seek IP addresses from third parties.

  • March 01, 2024

    Reports on harassment, specialization, helpline released for Ontario Convocation

    Almost all of the Law Society of Ontario’s most recent Convocation was held behind closed doors, but several reports were published detailing numbers around harassment complaints against lawyers, members becoming certified specialists and those making use of the regulator’s practice helpline.

  • March 01, 2024

    Define ‘tough judge’ | Norman Douglas

    There are many countries in the world with tough judges. Perhaps these countries have a lower crime rate — we don’t know, because what goes on in their criminal courts is kept secret.

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