Articles 2023

The Ontario Network of Injured Workers’ Groups has challenged income deeming practices of Canadian workers' compensation boards in a submission to the United Nations Committee on the Rights of Persons with Disabilities.

As the 2019/20 Chair and Vice-Chair of the OBA's Alternative Dispute Resolution Section ('ADR Section'), Megan Keenberg and Mitchell Rose welcome all members of the ADR Section and provide an overview of upcoming activities and events in their welcome letter.

A summary of the "Blockchain & Artificial Intelligence Meet Privacy Law: An Interactive Conversation on Strategizing for Clients" program that was jointly hosted by the Information Technology and Intellectual Property Law Section and the Privacy and Access to Information Law Section in September 2019.

After several years of advocacy on the part of the OBA, the Law Society of Ontario has introduced a Certified Specialist Program for Taxation Law. Read more about the announcement of this prestigious new Certified Specialist Program, the four potential routes to certification for tax lawyers, and where to find more information on becoming a Certified Specialist in Taxation Law.

This article summarizes the proposed changes to the employee stock option rules, introduced in Budget 2019. It will outline the current legislative scheme in the Income Tax Act (the “Act”), discuss the proposed changes including an example to demonstrate the application of the proposals, and recap the CBA/CPA Canada Joint Committee on Taxation’s related submissions.

In a recent view of the CRA (2019-0806761I7), the CRA considered whether a late-filed “bump” designation pursuant to paragraph 88(1)(d) of the Income Tax Act (Canada) on a vertical amalgamation could be made outside the normal reassessment period in relation to a transfer pricing adjustment that was made during the six- or seven-year extended reassessment period. The CRA’s comments provide welcome guidance.

Highlights from the September 17, 2019 Brown Bag Lunch, including discussions of multiple wills, best practices when a parent wishes to disinherit a child, assessing capacity via Skype, and many other issues relevant to an estates and trust practice.

Updates on the Financial Services Regulatory Authority, Ontario government draft regulations on electronic communications, Income Tax Act changes, CRA publications, and recent decisions from Ontario, including the Nortel decision from the Financial Services Tribunal.