Tax
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February 16, 2024
Miller Thomson welcomes lawyer
Miller Thomson LLP has announced that Joan Jung has joined as associate counsel.
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February 16, 2024
Elected regulator ousted for racist comments | Sara Blake
A regulator of a profession may remove an elected member who refuses to sign the regulator’s code of conduct for elected members: Agnew v. Manitoba Dental Assn. [2023] M.J. No. 169.
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February 15, 2024
Tax court considers a novel issue: combination of s. 160, a waiver, and the Interpretation Act
A common issue in the practice of tax law is the derivative liability tax assessment, in this case pursuant to s. 160 of the Income Tax Act, RSC 1985, c 1 (5th Supp). In short, if a taxpayer with a tax debt transfers property to a third party, under certain circumstances, Canada Revenue Agency (CRA) can assess that party to satisfy the debt of the transferor.
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February 15, 2024
Feds rebrand Climate Action Incentive to Canada Carbon Rebate, announce 2024-25 payments
The federal government has rebranded the Climate Action Incentive Payment as the Canada Carbon Rebate, in a release that also announced the amounts Canadians are set to receive this year.
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February 14, 2024
Court rules PM, justice minister ‘failed’ litigants & courts with many tardy judicial appointments
A Federal Court judge has refused to order the Trudeau government to fill the present high level of 75 superior court vacancies within specified timeframes; instead the judge recognized a “constitutional convention” that judicial vacancies “must be filled within a reasonable time” and declared his “expectation” that Ottawa will begin to discharge its unfulfilled constitutional duty to fix the country’s “untenable and appalling crisis and critical judicial vacancy situation,” including by reducing the vacancies to the mid-40s “within a reasonable time.”
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February 13, 2024
Audit of ArriveCAN app finds CBSA had poor financial record keeping, impacting value for tax dollars
On Feb. 12, the Auditor General of Canada Karen Hogan tabled a report in a House of Commons regarding the federal government’s ArriveCAN application that was used to collect traveller health data during the COVID-19 pandemic. She concluded that Canada Border Services Agency (CBSA), the Public Health Agency of Canada (PHAC), and Public Services and Procurement Canada (PSPC) “failed to follow good management practices in the contracting, development, and implementation of the ArriveCAN application.”
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February 13, 2024
SCC’s output fell to 34 judgments in 2023, renewing questions, concerns within the bar
Is the Supreme Court of Canada giving enough legal guidance to Canadians, particularly in private law cases? It’s a question simmering within the legal community, one that attracts the attention of academics and litigators and that might benefit from the court shedding some light, especially because the numbers of cases the nine judges hear and decide have been trending down for more than a decade, without explanation.
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February 08, 2024
Barring intervener counsel from pleading in person at SCC ‘improves access to justice’: CJ Wagner
The Supreme Court of Canada’s controversial policy of restricting intervener counsel to virtual appearances, rather than giving them the same hybrid option as party counsel to appear in person before the judges, “offers substantial savings, especially to those farthest from Ottawa” and “as such levels the playing field and improves access to justice,” Chief Justice of Canada Richard Wagner told the Canadian Bar Association (CBA).
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February 08, 2024
Miller Thomson welcomes tax partner
Miller Thomson LLP announced that Barry Horne has joined the corporate tax group.
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February 08, 2024
CHBA: Whole systems approach, shift to factory-built construction needed to meet housing needs
Canada needs significant policy changes and a shift to factory-built construction to address high prices and inadequate supply of homes, according to a report by the Canadian Home Builders’ Association (CHBA), released on Feb. 8.