Tax

  • June 07, 2024

    New innovator-in-residence at Ontario Bar Association

    The Ontario Bar Association (OBA) announced in a June 5 news release that it had appointed Colin Lachance as the innovator-in-residence for the 2024-25 year.

  • June 07, 2024

    SCC rules on interplay of informer privilege & open courts in so-called secret trial case

    The Supreme Court of Canada says no “secret” trial occurred during the in-camera prosecution of a confidential police informer in Quebec, but it has ordered 9-0 that a redacted trial judgment should be made public, which contains no information that might identify the police informer in breach of what the top court has previously described as the “extremely broad and powerful” informer privilege. 

  • June 05, 2024

    Multiple executors and trustees: pros and cons

    First, an explanation of some estate law nomenclature. An executor is the person appointed to carry out the provisions in a will, including distribution of the estate. A trustee is the person appointed in a will (in the case of testamentary trusts) or other trust document (i.e., an inter vivos trust) to administer a trust for the benefit of other persons.

  • June 04, 2024

    Canada to provide automatic permanent residence to foreign nationals arriving under caregiver programs

    Ottawa says it will roll out two new pilot programs later this month that will offer home-care workers from abroad permanent residence on their arrival in Canada.

  • June 04, 2024

    Hodgson Russ celebrates 35 years in Canada

    U.S. firm Hodgson Russ is celebrating its 35th Canadian anniversary, a news release from the firm announced.

  • June 03, 2024

    SCC’s Wagner urges vigilance, strong defence against false information, justice system attacks

    Canada’s top judge says elected officials should not attack the justice system or the judiciary, based on false information that could shake public confidence.

  • June 03, 2024

    Home-flipping tax proposed in British Columbia

    The B.C. government plans to introduce a 20 per cent tax on income earned from the sale of a residential property within 730 days of acquisition (the Flipping Tax). The tax, announced in the 2024 budget and subject to legislative approval, will be imposed under the Residential Property (Short-Term Holding) Profit Tax Act. It is scheduled to take effect Jan. 1, 2025 and will be retroactive to the 2023-24 tax year.

  • June 03, 2024

    COMMUNITIES AND GOVERNANCE — Self-governance — Councils — Powers — Taxation

    Appeal by appellants from conclusion of chambers judge that policies adopted by Metis Settlements General Council (Council) represented reasonable exercise of Council's delegated authority under Metis Settlements Act (MSA) and were therefore lawful.

  • June 03, 2024

    Bill C-71 depreciates Canadian citizenship | Sergio R. Karas

    On May 23, 2024, Immigration Minister Marc Miller introduced Bill C-71, An Act to Amend the Citizenship Act (2024), in Canada’s Parliament. This bill aims to extend citizenship by descent beyond the first generation, allowing children of Canadian citizens born abroad to pass their citizenship on to their children. Further, Bill C-71 seeks to restore citizenship to “Lost Canadians” — individuals who lost or never acquired Canadian citizenship due to changes in the legislation.

  • May 31, 2024

    SCC gives guidance on interpreting exclusion clauses, applying standards of appellate review

    The Supreme Court of Canada has clarified what is required for an exclusion clause in a contract of sale to exempt the seller from an implied condition under Ontario’s Sale of Goods Act (SGA) and has also clarified what standards of appellate review apply when trial courts interpret contracts involving implied statutory conditions.

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