Articles 2020

Today
Today
To Sue or Not to Sue for Defamation: Ontario Libel Notices and Limitation Periods

To Sue or Not to Sue for Defamation: Ontario Libel Notices and Limitation Periods

  • June 21, 2022
  • David Potts

Many plaintiffs find their libel actions barred right at the start for failure to comply with the notice provisions of the Libel and Slander Act ("LSA") when required. However, sometimes the notice provisions have absolutely no application at all. In this article, the fourth in the series “To Sue or Not to Sue for Libel,” cyber libel expert David Potts briefly addresses what publications are covered by the LSA and at what stage of the proceedings the determination is made.

Student Forum, Young Lawyers' Division
head-shot photo of author Natalie Garvin

All Good Things Come to an End: Court of Appeal Overturns Rahman Decision that Distinguished Waksdale

  • June 15, 2022
  • Natalie Garvin

The Court of Appeal for Ontario has now overturned the Superior Court of Justice’s decision in Rahman, finding that the “just cause” provision in the employment contract contravened the Employment Standards Act, 2000. This is yet another decision confirming and applying Waksdale and its strict interpretation of employment agreements regardless of contextual factors and the sophistication of the parties.

Student Forum, Young Lawyers' Division

Women in Tax – Q&A with Allison Blackler

  • June 13, 2022
  • Allison Blackler & Lisa Watzinger

Allison Blackler answers questions about her unique experiences as a woman in tax law. The article gives other lawyers and law students insight into potential career choices in tax law and words of advice on how to build a successful tax practice.

Student Forum, Taxation Law

Substantive CCPCs: Changes to Tax on Investment Income

  • June 13, 2022
  • Joelle Kabouchi, Senior Associate, Borden Ladner Gervais LLP, Ari Derohanesian, Summer Student, Borden Ladner Gervais LLP

The 2022 Federal Budget, tabled on April 7, 2022, proposes the introduction of the substantive Canadian-controlled private corporation rules. The change provides that non-Canadian-controlled private corporations that meet the definition of a “substantive CCPC” will also be subject to the refundable tax on investment income regime that Canadian-controlled private corporations are subject to.

Student Forum, Taxation Law

Raymond Stewart & Pansy Halls: Net worth audits and appeals to the Tax Court of Canada

  • June 13, 2022
  • Milosz Zak, Associate, Farber Tax Law

The article discusses two latest decisions by the Tax Court of Canada: Raymond Stewart v Her Majesty The Queen, 2021 TCC 94, which resulted in the removal of subsection 163(2) of the Income Tax Act gross negligence penalties levied against the appellant and allowed substantial subcontractor expenses in the context of a net worth audit; and Pansy Halls v Her Majesty The Queen, 2022 TCC 14, which dealt with a net worth audit of an unincorporated restaurant business owned by two spouses.

Student Forum, Taxation Law

Keeping it in the Family

  • June 13, 2022
  • Fayme K. Hodal

Bill C-208 received Royal Assent on June 29, 2021, and brought amendments to section 84.1 which allows for transfers of qualified small businesses, family farms, and fishing corporations to receive the same tax treatment when transferred between family members, as when the business is sold to an unrelated third party.  From an economic policy perspective, these amendments are positive to say the least.

Student Forum, Taxation Law

FX Straddle Trading Activity Not a Business – FCA Applies The “Pursuit Of Profit” Source Test in Paletta

  • June 13, 2022
  • Sameer Nurmohamed, Senior Associate, Osler, Hoskin & Harcourt LLP

On May 17, 2022, the Federal Court of Appeal delivered its decision in HMQ v The Estate of Pasquale Paletta, 2022 FCA 86 which applied the “pursuit of profit” source test in Stewart by ruling that an activity devoted solely to tax avoidance cannot give rise to a source of income in the form of a business under the Income Tax Act (Canada). This is true even if the activity lacks a personal or hobby element and appears to be purely commercial in nature.

Student Forum, Taxation Law

Budget 2022: Amping Up CRA’s Enforcement Activities and Targeting Financial Crime

  • June 13, 2022
  • Jennifer Flood and Greg DelBigio, Q.C., Thorsteinssons LLP

The 2022 Budget shows once again Canada’s ongoing commitment to the investigation and prosecution of financial crime including money laundering and tax evasion, including by injecting substantial funds into expanding the CRA’s audit and enforcement activities.

Student Forum, Taxation Law