Articles 2021

Aujourdʼhui
Aujourdʼhui

Hiring Associates in a Depleted Pipeline

  • 22 avril 2022
  • Deborah Glatter

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'.

Gestion de la pratique du droit, Student Forum

What's New in Pension and Benefits – Spring 2022

  • 22 avril 2022
  • Michael Long and Evan Shapiro, WTW

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

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

Divisional Court Affirms High Bar in Data Breach Class Actions

  • 22 avril 2022
  • Shalom Cumbo-Steinmetz and Alina Butt

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.

Droit de la protection de la vie privée, Student Forum

Taxation of Non-Residents’ Inheritance of Canadian Real Estate

  • 22 avril 2022
  • Birute Luksenaite

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.

Student Forum, Droit fiscal

Kingstreet Remedy - A Restrictive Recourse

  • 21 avril 2022
  • Robert G. Kreklewetz & Shahrukh Khowaja

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.

Student Forum, Droit fiscal

Robillard (Estate) c. The Queen: The Uncertainty Surrounding Pipeline

  • 21 avril 2022
  • Julia (Zhuying) Zhuo

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.

Student Forum, Droit fiscal

Taking a Direct Approach to Indirect Tax

  • 21 avril 2022
  • Felix Wu

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.

Student Forum, Droit fiscal

Taxation of Non-Residents’ Inheritance of Canadian Real Estate

  • 21 avril 2022
  • Birute Luksenaite

In her article, the author discusses tax implications that will accompany a decision of a client, a non-resident in Canada, who chooses to take his inheritance in kind instead of liquid funds: the rollout of Canadian real estate to the non-resident beneficiary under subsection 107(2) of the Income Tax Act (the “ITA”), compliance with section 116 of the ITA, the new underused housing tax, renting Canadian real estate, and land transfer tax.

Student Forum, Droit fiscal