October 06, 2026
Intergenerational estate freezes have long served as a bedrock mechanism for Canadian business owners seeking to defer tax and shelter wealth across generations. For years, corporate planners and family litigators assumed that routing future growth through a post-marriage discretionary family trust would cloak that interest as an excluded “gift after marriage” under Ontario’s Family Law Act (FLA).
October 06, 2026
This is the first of a two-part series on the compliance landscape facing organizations that engage in policy advocacy, whether structured as 1) registered charities, 2) non-profit organizations or 3) commercial entities.
October 06, 2026
Appeal by appellant from a Tax Court order granting respondent an interim confidentiality order protecting certain documents during discovery in two tax proceedings.
October 05, 2026
The Federal Court of Appeal has dismissed appeals over charitable donation tax credits claimed by appellants, affirming findings that the software licences donated by the taxpayers had little or no reliable proven value. In over 1,500 related cases, not one appeal was successful.
October 02, 2026
The Supreme Court’s fall session is packed with interesting appeals in diverse areas of law including class actions, contracts, Crown immunity and Charter rights. The top court’s session begins Oct. 5 with an “opening of the court” ceremony in the West Memorial Building at 344 Wellington Street in Ottawa.
October 01, 2026
Mental health, job stress and keeping up with AI remain “front of mind” for the new president of Manitoba’s law society.
October 01, 2026
Many people may be surprised and pleased to learn that there is a new path to becoming a Canadian citizen. The Government of Canada passed Bill C-3, An Act to Amend the Citizenship Act (2025), on Dec. 15, 2025. Before this legislation came into effect, Canadian citizenship by descent was limited to the first generation born outside Canada. For example, Emily was born or naturalized in Canada, and she could pass her citizenship to her child, Duncan, born outside of Canada.
October 01, 2026
The New England Clean Energy Connect (NECEC) contract’s central weakness is the absence of a workable structure for an energy-only transaction during system stress. The parties appear not to have established how an energy-only commitment should operate when the seller has inadequate energy, capacity or water reserves to serve all demands.
October 01, 2026
Hydro-Québec is a Crown corporation owned by the Quebec government. Unlike most U.S. utilities, its finances and policies are strongly shaped by the provincial government and the governing party’s policy objectives. Quebec has a regulatory agency, but it is also part of the provincial governmental structure.