Articles 2024

Tax litigators often look at their careers compared to other lawyers and say “with tax law all that is at stake is money.” On the surface, this appears to be true because tax is about money, unlike criminal law where someone’s freedom can be at issue. However, it is important to acknowledge while tax is about money, it can be more than that to a client and we as tax lawyers need to be prepared for situations where a client’s mental health is at issue.

On December 14th, 2021, the Department of Finance released draft legislation for the Digital Services Tax Act (Act) alongside the Economic and Fiscal Update 2021. The Act imposes a digital services tax (DST) of 3% on annual revenues from large businesses providing certain digital services. The DST is slated to apply to certain revenues earned as of January 1st, 2022, but businesses will not be liable for the tax earlier than January 1st, 2024.

On November 26, 2021, the Supreme Court of Canada (“SCC”) rendered its judgment in Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49. In a 6-to-3 majority decision, the SCC upheld the decision of the Federal Court of Appeal (“FCA”), finding that the general anti-avoidance rule (the “GAAR”) did not apply to an alleged “treaty shopping” arrangement undertaken by the taxpayer.

Supreme Court of Canada unanimously rules that Loblaw Financial Holdings Inc. was entitled to benefit from the “financial institution” exception in the “foreign accrual property income” tax rules.

Jeff Carolin, a criminal defence lawyer with a restorative-justice-informed practice, recounts his experience representing a sexual assault complainant in a restorative justice process in Toronto, the first of its kind. Jeff explains how this process unfolded, potential safeguards for defendants who wish to participate, and the roles each actor has to play throughout the process.

Provincial and municipal planning policy can overlap with or complement the federal aeronautics regulatory regime. Drones are particularly vulnerable to this overlap due to their relative proximity to the public realm. Drone industry stakeholders need to be cognizant of appropriate land use planning policy.

On November 9, 2021 the City of Toronto approved Official Plan and Zoning Bylaw amendments as well as draft Implementation Guidelines introducing Inclusionary Zoning requirements. These requirements will make Inclusionary Zoning mandatory for new developments that meet certain criteria in approved Protected Major Transit Stations Areas (PMTSA) to include affordable rental and ownership housing units beginning in late 2022.

2021 has been an interesting year with respect to municipal liability and the law of negligence. In October, the Supreme Court of Canada released its decision in Nelson (City) v. Marchi, 2021 SCC 41, while in June the Ontario Court of Appeal released its decision in Charlesfort Developments Limited v. Ottawa (City), 2021 ONCA 410.

This article explores the legalities surrounding modular construction. Modular construction is a process in which a building or structure, or components thereof, are constructed off-site, in a factory-like setting. While modular construction has existed for some time, today it remains an under-utilized building or construction process in Canada, comprising only 3% of North American new builds. It is clear that modular construction will have a place in the future of building in Canada. 

Construction Law is unique to almost every geographical region. Learning one region's laws, however, could be beneficial to advancing laws in our own. In this piece, the author explores specific provisions under the Michigan Construction Lien Act and suggests how these provisions may benefit Ontario's Construction Act.