Articles 2021

Aujourdʼhui
Aujourdʼhui

CEWS Formula Penalizes Related Parties Following CRA Guidance

  • 08 juin 2020
  • Bhuvana Rai, Borden Ladner Gervais LLP

Under new Canada Emergency Wage Subsidy (“CEWS”) legislation, non-arm’s length parties which transact with each other using arm’s length terms – as often required by the Canada Revenue Agency (“CRA”) – are penalized unfairly. This is the result of a definition in the formula which erroneously refers to the “current reference period” when it should refer to the period immediately prior to the “current reference period."

Student Forum, Droit fiscal
Q&A with Peter Engelmann, OBA Award for Excellence in Constitutional, Civil Liberties and Human Rights Law Recipient

Q&A with Peter Engelmann, OBA Award for Excellence in Constitutional, Civil Liberties and Human Rights Law Recipient

  • 08 juin 2020

Peter Engelmann, Partner, Goldblatt Partners, is being honoured this year with the OBA Award for Excellence in Constitutional, Civil Liberties and Human Rights Law for his outstanding leadership and contributions to the field. Find out what motivates him and how he is making a difference in his area of practice in this candid Q&A.

Droit constitutionnel, libertés civiles et droits de la personne, Student Forum
Q&A with Jack Bernstein, OBA Award for Excellence in Taxation Law Recipient

Q&A with Jack Bernstein, OBA Award for Excellence in Taxation Law Recipient

  • 08 juin 2020

Jack Bernstein, Senior Tax Partner, Chair International Tax Practice, Aird & Berlis LLP, is being honoured this year with the OBA Award for Excellence in Taxation Law for his outstanding leadership and contributions to the field of taxation law. Gain a glimpse of what inspires him and how he is making a difference in his area of practice in this candid Q&A.

Student Forum, Droit fiscal

What’s New in Pension and Benefits – June 2020

  • 05 juin 2020
  • Simon Laxon and Michael Long, Willis Towers Watson

This quarterly update focuses on further Ontario legislative developments on new FSRA guidance and communications resulting from the COVID-19 Pandemic. Federal developments are also covered, and several new case law updates are provided.

Droit des régimes de retraite et des avantages sociaux, Student Forum

Zoom in a Professional Context

  • 05 juin 2020
  • Vania Draguieva

In this new reality, videoconferencing has suddenly become top of everyone's mind. However, the practical and legal implications for lawyers can be complex. Fortunately, there is some guidance. 

Avocats du secteur public, Student Forum

Nation Rise Wind Farm: Ontario Court Quashes the Minister’s Decision to Revoke a Key Approval

  • 05 juin 2020
  • Joanna Rosengarten, Reena Goyal and Will Horne

On May 13, 2020, the Ontario Divisional Court quashed the Minister of the Environment, Conservation and Parks’ 2019 decision to revoke the REA issued for the Nation Rise Wind Farm. The Court found the Minister’s decision to be unreasonable because it improperly raised new issues, applied an incorrect legal test, and reached conclusions not supported by evidence. The Court also applied Vavilov’s framework and found the Minister’s process in reaching his decision to be unfair.

Droit de l’environnement, Student Forum

When the World is Frozen, Freeze Your Business?

  • 05 juin 2020
  • Caroline Elias and Jennifer Katz

This article provides a high level overview on the advantages of implementing an estate freeze when the value of businesses has declined due to the novel Coronavirus.

Student Forum, Droit fiscal

June Wellness Tips: Adapting to Change

  • 05 juin 2020
  • Julie A. Chapman, Member-at-Large

This month's edition of Wellness Tips features WLF Executive Member, Julie A. Chapman's suggestions for adapting to the new normal.

Forum des avocates, Student Forum

Support for Canadian Journalism Tax Measures: Recent Legislative Proposals

  • 05 juin 2020
  • Kevin Yip and Devon LaBuik

On April 17, 2020, the Department of Finance released legislative proposals to amend certain income tax measures intended to support Canadian journalism organizations (these measures were previously introduced in the 2019 Federal Budget). This article reviews and comments on the impact of the proposed legislative amendments.

Student Forum, Droit fiscal