Articles 2023

Disposing of “taxable Canadian property” as defined in subsection 248(1) of the Income Tax Act by a non-resident can be complicated and potentially subject to Canada Revenue Agency penalties. Moreover, disposing of a fractional interest in property while being a non-resident, with Canadian resident co-owners may be even more so.

Les meneurs de la SOGIC nous parlent des occasions que cette collectivité dynamique offre aux avocats et anticipent l’incidence future de la section sur la profession et les progrès vers l’atteinte de l’égalité.

We all know that mistakes are common. They are an inevitable part of the human existence. So why have I increasingly come to feel like mistakes are incompatible with the legal profession? In my opinion, this distorted perception of mistakes stems from the nature of legal work and the personalities of people within the profession. 

Ontario’s public health measures may have slowed down the spread of COVID-19, but they have also had a huge impact on people’s lives and their ability to make a living. Fortunately, the government tabled legislation in September, which introduced three new temporary Canada Recovery Benefits aimed at providing income support to the self-employed in the coming months and other workers, while promoting economic recovery.

Lawyers and other legal professionals have a strong tradition of giving back to their profession and the community through volunteerism, and that tradition does not need to be interrupted by the pandemic. There are still plenty of ways to get involved and give back, and in many cases, it is now easier than ever to volunteer.