Articles 2023

A recent decision from the Ontario Court of Appeal upheld the Divisional Court in its finding that a decision of the Pay Equity Tribunal, which found that continued the use of the proxy method to measure pay equity in the nursing home sector was not necessary, was not reasonable. However, a strong dissent signed by two of the Justice suggests this may not be the last word on the matter.

The recent Order, which imposed a hotel quarantine requirement for travellers returning to Canada by air, has been tested in two recent decisions. The Superior Court of Justice and Federal Court of Canada each considered the constitutionality of the new measures to prevent the spread of Covid-19: Canadian Constitution Foundation v Canada (AG) (“CCF”), and Spencer v Canada (AG) (“Spencer”). Injunctive relief was refused in both decisions. This note summarizes and compares CCF and Spencer.

The Ontario government passed Bill 284, COVID-19 Putting Workers First Act, amending the Employment Standards Act to require employers to provide employees with up to three days of paid leave if they miss work for reasons related to COVID-19. All employers should review the amendments to the ESA and review existing policies and practices to address the availability of this paid leave.

The Federal Court ordered that the Minister is authorized to impose on Coinsquare a requirement relating to unnamed persons.  The result is that Coinsquare must produce the requested documents and information about its customers to the CRA.

A review of the recent Federal Court of Appeal decision Canada (Attorney General) v. Honey Fashions Ltd..

A review of the "Speaking the Language of Television and Film Financing" program.

Following are our summaries of the civil decisions of the Court of Appeal for Ontario for the week of May 25, 2021.

Zahra Nurmohamed is an award-winning tax practitioner and former partner in the Toronto office of KPMG Law LLP with over 20 years of experience in Canadian corporate tax matters. She currently serves as Tax Counsel and Senior Director of Professional Development at KPMG Law LLP where she leads the strategic direction and implementation of KPMG Law’s student and associate programs.

Lisa Watzinger is a tax lawyer whose practice focuses on resolving disputes with federal and Ontario revenue authorities. She has appeared before the Tax Court of Canada, the Federal Court of Appeal and the Ontario Superior Court of Justice.

The importance of legal form of real estate transactions and Its GST/HST implications.