Articles 2020

The process for tax remission can be celebrated for its flexibility in addressing unforeseen circumstances that affect specific taxpayers. Making a request for remission should not be overlooked on the appropriate facts.

On December 5, 2019, the Supreme Court of Canada dismissed the taxpayer’s leave to appeal in Van Steenis v Canada, 2019 FCA 107, an interest deductibility case where the taxpayer borrowed money to purchase mutual fund units, which he did not dispose of, but used returns of capital from those units for personal purchases.

Crown Counsel Kate Doherty discusses the admissibility of "records" in the possession of the accused at a criminal trial.

The Dufferin-Peel Catholic District School Board did not discriminate by denying a transfer request. The Board denied the transfer request because the applicant (student's father) could not provide any evidence that he could unilaterally make education decisions on his son's behalf without the mother's involvement, not because of a protected ground.

This article discusses the proposed amendments to the employee life and health trust regime in the Income Tax Act, introduced on May 27, 2019. The changes to the current regime are outlined, as well as the proposed new rules to facilitate conversions of health and welfare trusts into employee life and health trusts

ETFO et al. v. Her Majesty the Queen considered the effect of the Minister of Education's Directive that public elementary school teachers revert to the 2010 sex education curriculum on the Charter rights of students, parents and teachers. The Court ultimately determined that the Directive was not discriminatory and it did not infringe any Charter rights.

The Patented Medicine Prices Review Board (PMPRB) has released draft Guidelines for consultation. Stakeholders have until January 31, 2020 to provide written submissions.

The status of IP protection for AI-generated works and inventions in Canada.

On December 4, 2019, Ontario’s Ministry of the Environment, Conservation and Parks (“MECP”) filed the long-awaited On-Site and Excess Soil Management Regulation (“Excess Soil Regulation”) and complementary amendments to Ontario’s Records of Site Condition (O Reg 153/04) and Waste Management (Reg 347 and O Reg 351/12) regulations. The Excess Soil Regulation and complementary regulatory amendments will come into legal force in phases.

The FCA clarifies that section 16.2 of the Tax Court of Canada Act does not prohibit partners from continuing appeals on issues that were raised but discontinued by the partnership.