Tax
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December 11, 2024
Bank of Nova Scotia v. Canada: A matter of interest
If you file a tax return or after an audit, the Canada Revenue Agency (CRA) will issue a tax assessment, including in the form of a notice of assessment or reassessment. The amount of tax owing is stated on the notice. Interest applies to outstanding amounts as of the “balance due day,” defined in subsection 248(1) of the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.) (ITA).
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December 10, 2024
CBSA annual report notes increase in smuggling attempts and inadmissible entries
The Canada Border Services Agency (CBSA) has released its year in review report for 2024, highlighting that between Jan. 1 and Oct. 31, it “seized more dangerous drugs and firearms, and intercepted more stolen vehicles than in 2023.”
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December 09, 2024
Judicial appointment announced for Tax Court
Minister of Justice and Attorney General of Canada Arif Virani announced the appointment of Ryan P. Rabinovitch as a judge of the Tax Court of Canada, a Dec. 6 news release announced.
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December 06, 2024
No Charter breach when police warrantlessly searched text messages in ‘exigent circumstances’: SCC
The Supreme Court of Canada has dismissed 6-3 an Ontario man’s appeal of his drug trafficking convictions, holding that his Charter rights were not breached because “exigent circumstances” justified police, without a warrant, using a cellphone they seized from a drug dealer to impersonate that dealer and continue his texting with the accused to arrange what police suspected to be a purchase of fentanyl-laced heroin.
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December 06, 2024
Is Canada’s GST/HST rebate a holiday gift or a burden for business owners? | David Rotfleisch
The Canadian federal government has passed new legislation to provide a two-month tax break, effectively putting more cash in consumers’ pockets for a range of goods. The tax break will last from Dec. 14, 2024, to Feb. 15, 2025, for eligible purchases.
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December 06, 2024
3 new associates join Aird & Berlis
A recent news release from Aird & Berlis LLP announced the addition of Daniel Hunter, Linda Guma and Evan Pernica as associates.
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December 06, 2024
Quebec municipalities are stepping up environmental efforts
Quebec municipalities are intensifying their efforts to protect the environment. This article gives examples of actions recently undertaken by municipalities in that regard.
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December 05, 2024
Lawyers’ 2024 year end and legal challenges for 2025 | Jacob Murad
As 2024 comes to an end, it is important to reflect on the year that went by and look forward to the challenges faced by legal professionals for the upcoming year. Here are a few that come to mind:
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December 05, 2024
New chair of Canadian Tax Foundation elected
A recent news release from Bennett Jones announced that Anu Nijhawan was elected as chair of the board of governors of the Canadian Tax Foundation (CTF).
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November 29, 2024
The future of AI and probate applications
While modern artificial intelligence (“AI”) has already proved an immensely useful tool, with IBM’s Watson serving as an early example of a natural language processor able to receive and respond to plain language inquiries in plain language with a high degree of accuracy, it has also proven to have its limitations. Newer systems, such as ChatGPT and Google Gemini, are becoming ubiquitous and, to the extent these systems are designed to be responsive to inquiries, they are limited by factors such as the clarity and precision of the questions posed to them.