Articles 2020

Deborah Glatter outlines factors that have led to the current dearth of mid-level and senior associates available for hire in law firms and offers suggestions for firms hiring in a depleted pipeline, including expanding your pool, changing your interview approach and identifying your candidates' 'must haves'.

The article discusses the case of Chiarelli v. Ottawa.

Updates on provincial and federal pension legislation and pension-related tax legislation, regulatory policy and guidance and relevant case law.

Shalom Cumbo-Steinmetz and Alina Butt discuss key takeaways from a recent Divisional Court decision overturning certification in a data breach class action involving private health information.

The author of this article discusses the implications of taxation of non-residents’ inheritance of Canadian real estate including dealing with Taxable Canadian Property, rental income taxation and the new Underused Housing Tax.

When the government disregards its contractual or settlement obligations, taxpayers who fall short of receiving relief under private law usually pin their hopes on public law (or restitutionary) remedies. However, these are typically a last resort and only available in exceptional circumstances.

In Robillard (Estate) c. The Queen, the Estate of Mr. Robillard implemented a “post-mortem pipeline” strategy. The Minister sought to apply subsection 84(2) of the Income Tax Act. With reluctance, the Tax Court followed the Federal Court of Appeal decision in Canada v. MacDonald and found that subsection 84(2) applied. However, it strongly criticized the FCA’s broad interpretation of subsection 84(2) and indicated that it may be time for the FCA to reconsider its MacDonald decision.

What Rules Apply for the 2022 Tax Filing Season? New reporting requirements for trusts imposed through the addition of subsection 150(1.2) to the Income Tax Act were originally announced in the July 27, 2018 Federal Budget. These new rules were to take effect on December 31, 2021, and subsequent taxation years. The implementation of these enhanced reporting requirements is currently pending.

In 2021, I transitioned from practicing primarily in an income tax controversy role to an indirect tax advisory role. This led to many discoveries about the misconceptions surrounding indirect tax laws, regulations and practice. Having evaluated my own assumptions and discussing with mentors and colleagues, here are a list of some considerations when comparing and contrasting income tax to indirect tax.

Following are our summaries of the civil decisions of the Court of Appeal for Ontario for the week of April 11, 2022.