Articles 2021

Today
Today

A New Tax on Investment Funds: Distributions to General Partners (GPs) of “Investment Limited Partnerships” Possibly Subject to GST/HST

  • October 10, 2017
  • Jamie Wilks and Jonathan Bright

Proposed amendments to the Excise Tax Act may have a number of implications for investment funds and their managers. Jamie Wilks and Jonathan Bright describe and explain the proposals, while discussing some potentially significant consequences for hedge funds, mutual funds, and similar investment vehicles.

Student Forum, Taxation Law

Case Commentary – MacDonald v The Queen, 2017 TCC 157

  • October 10, 2017
  • Alexandra Neacsu

The Tax Court of Canada recently released a decision in MacDonald v. The Queen, that together with the Court’s decision in George Weston Limited v. The Queen establishes the limits to the spectrum of hedging arrangements. Alexandra Neacsu Monkhouse reviews the decision in MacDonald and discusses how it continues and clarifies the prior jurisprudence on derivatives.

Student Forum, Taxation Law

To Gown, or Not to Gown? That is the Question

  • September 15, 2017
  • Meagan Jennings

When do you gown? A practical question not taught in law school, the following will provide a how to guide on the do’s and don’ts of dressing for court. The general rule is that if you are appearing before a Master you are not required to gown, whereas if you are appearing before a judge you are required to gown.

Young Lawyers' Division, Student Forum

Paul Daly on getting lost in description

  • July 04, 2017

In the latest volume of the Canadian Bar Review, which examines the legacy of the former Supreme Court Justice Louis LeBel, Paul Daly explores the limits of language in administrative law, and LeBel’s role in clarifying our understanding of judicial review. CBA National sat down with the senior lecturer in public law at the University of Cambridge to ask him about why descriptive language in law can be more of burden than help.

Administrative Law, Student Forum

End Unpaid Articling

  • May 24, 2017
  • Richa Sandill

“Position pays $100 a week – transportation fees negotiable.” – Advertisement on Law Society’s Articling Registry circa 2015 I studied law abroad and when I returned home I began the National Committee on Accreditation’s accreditation process, intending to develop a practice where I would make meaningful change in my clients’ lives. First, however, I had to contend with the two pressing hurdles of being a “foreign trained” candidate, and the constant murmurs of an articling crisis.

Women Lawyers Forum, Student Forum

FCA Rules that CRA Cannot Force the Taxpayers to Self-Audit on Uncertain Tax Positions

  • May 15, 2017
  • Stephanie Dewey and Mark Tonkovich

On March 30, 2017 the Federal Court of Appeal placed a significant restriction on the CRA’s audit powers, ruling that the CRA could not compel the disclosure of tax accrual working papers that identified a taxpayer’s uncertain tax filing positions. Stephanie Dewey and Mark Tonkovich review the decision in BP Canada Energy Company (2017 FCA 61).

Student Forum, Taxation Law