Articles 2021

Expert witnesses play an important, and often decisive, role in litigation. Tax disputes are no different, as experts regularly testify on matters such as those involving asset valuations, transfer pricing or scientific research and experimental development. It is a truism that the first obligation of the expert is to the court to which the expert is called to assist and not to the party calling the expert.

The tax status of a particular supply usually relies on its categorization within the bracket of supplies, either taxable, zero-rated or exempt, under the Excise Tax Act. In the case of transactions involving various similar elements, the fundamental issue becomes determining whether it is a single supply or a multiple supply. As transactions in the modern world consist of multiple layers, the distinction is crucial and, more often, complicated.

A recent decision by the Tax Court of Canada highlights the importance of tenants verifying the residency status of their landlords and complying with any obligations to withhold tax under Part XIII of the Income Tax Act.

A summary of Ontario site alteration by-laws, including their breadth and their limitations. The discussion of the limits considers, in particular, the coming into force of Ontario's On-site and Excess Soil Management Regulation (O Reg 406/19).

Following are this week's summaries of the Court of Appeal for Ontario for the week of April 3, 2023.

Following are this week's summaries of the Court of Appeal for Ontario for the week of April 3, 2023.

This article provides key highlights of the recent OBA program focused on vulnerable workers in Ontario's workers' compensation system.

In this article, we focus on the importance of data security diligence, tips for the diligence process, and mitigation strategies for companies that have identified risks and wish to proceed with the deal. We also discuss the need to assess and quickly remediate any flaws in a target company’s data security posture following a transaction.

Recent updates in Ontario and Federal pension legislation, regulatory policy and caselaw.

The story of King Midas is about the tragedy of avarice and contemplates what follows when true happiness is not recognized. Midas was a man who wished that everything he touched would turn into gold. The law firm equivalent is of course the “Rainmaker”. However, too much rain is as bad as too much gold. Midas’ blessing turns out to be a curse.