Tax

  • March 01, 2024

    Tax treatment of marital status

    Canada’s tax system is complex. A slight change in characterization can lead to a myriad of implications, one of those being marital status. Those legally married are in a de jure or legally sanctioned relationship. Common-law couples are in a de facto relationship based on a factual determination.

  • February 28, 2024

    Pre-merger notification threshold to stay the same at $93 million for 2024, says Competition Bureau

    The $93-million transaction-value threshold for requiring businesses to give Ottawa advance notice of a proposed merger will stay the same in 2024, the federal Competition Bureau says.

  • February 28, 2024

    Blakes names new strategic counsel in Montreal

    Louis Morisset, former president and CEO of the Autorité des marchés financiers (AMF — the regulatory and supervisory body of Quebec's financial sector), recently joined Blakes in Montréal, where he will act as strategic counsel.

  • February 27, 2024

    Online harms bill would create new hate crimes, duties for social media, stiff fines, imprisonment

    The federal government’s proposed Online Harms Act was welcomed by several advocacy groups who rated it a substantial improvement over Ottawa’s proposed blueprint three years ago; however red flags were raised, including questions around new hate crime provisions and penalties; whether the definitions of the targeted online harms are appropriately tailored; and whether a proposed new online regulator’s broad discretionary powers have adequate safeguards.

  • February 26, 2024

    Ford slammed by bar for politicizing judge appointments; JPs threaten suit over pay review delays

    Ontario’s Progressive Conservative government is garnering sharp criticism from the legal community for further politicizing an appointment process that four years ago was lauded as the “the gold standard for the appointment of an independent and qualified judiciary,” free from partisan considerations.

  • February 23, 2024

    Ottawa files its appeal of Federal Court’s ruling that gov’t illegally invoked emergency powers

    Citing multiple grounds of appeal, Ottawa has asked the Federal Court of Appeal to overturn last month’s Federal Court judgment that the federal Liberal government acted unreasonably and illegally two years ago when it declared a public order emergency and purported to arrogate to itself under the federal Emergencies Act extraordinary powers to end truckers' disruption of the capital and ports of entry in protest of government-mandated pandemic measures.

  • February 23, 2024

    Two new associate chief judges for Nova Scotia

    Judge Ronda van der Hoek and Judge D. Shane Russell have been named associate chief judges, who can, in addition to hearing matters in court, assist the chief judge with responsibilities related to the administration of the Nova Scotia Provincial Court.

  • February 21, 2024

    Canada sanctions Guatemala’s attorney general, justice officials for undermining rule of law

    Canada has established a new sanctions regime under the Special Economic Measures Act to address corruption and anti-democratic actions in Guatemala.

  • February 21, 2024

    Ontario introduces far-reaching Get It Done Act

    As anticipated, Ontario’s government has introduced legislation to “get it done” by shortening environmental assessments, hastening the building of infrastructure, barring new highway tolls and giving voters a chance to nix any future carbon taxes.

  • February 20, 2024

    Alta.’s Justice Mary Moreau welcomed at celebration of first female-majority Supreme Court of Canada

    The milestone appointment of Justice Mary Moreau was celebrated in Ottawa, where the ex-chief justice and former criminal lawyer and constitutional litigator from Alberta was lauded for her “unparalleled work ethic,” “great intelligence” as well as for her “humility” and “compassion.” “For the first time in the history of our country, the majority of judges sitting on the Supreme Court are now women,” federal Justice Minister Arif Virani said

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