Articles 2023

Removing and replacing gendered pronouns and gender assumptions is a small but critical way the legal profession can promote equality and respect for gender diverse Canadians. Read on for practical tips and guidelines to be more gender-inclusive using the written word.

What rights and benefits are lawyers and articling students entitled to under Ontario's employment legislation? Read on to find out!

The GST/HST holding company rules have long been hotly contested between the CRA and GST/HST registrants. The changes proposed by the Department of Finance may help to provide some clarity to this area, however, the new property test for parent corporations will likely limit the application of these previously broad rules.

The issues raised in Re Milne were a source of much debate in the Estates and Trusts Bar in 2018. In this article, Adam Giancola reviews the recent Divisional Court decision which clarifies the validity of basket clauses used in multiple wills.

Lawyers should be aware of the risks of conducting work from personal electronic devices or accounts, as a number of recent court decisions have demonstrated that executives and advisors may be compelled to produce such communications in the event of a dispute or litigation.

In College of Optometrists of Ontario v. Essilor Group Inc, the Court addressed the scope of provincial legislative authority in respect of regulating out-of-province eyewear retailers. Other topics covered this week included summary judgment in a breach of contract case, assessments of solicitors’ accounts, and willful blindness in the context of a fraud claim.

This paper surveys a host of potential issues that can arise when a taxpayer disposes of their principal residence following the 2016 amendments to the Income Tax Act. Starting with an overview of the current legislative rules, the paper then goes on to highlight problems including having a non-resident owner, Trusts and principal properties, and dual Canadian-US citizens selling their principal residence in Canada.