Articles 2024

On May 17, 2022, the Federal Court of Appeal delivered its decision in HMQ v The Estate of Pasquale Paletta, 2022 FCA 86 which applied the “pursuit of profit” source test in Stewart by ruling that an activity devoted solely to tax avoidance cannot give rise to a source of income in the form of a business under the Income Tax Act (Canada). This is true even if the activity lacks a personal or hobby element and appears to be purely commercial in nature.

The 2022 Budget shows once again Canada’s ongoing commitment to the investigation and prosecution of financial crime including money laundering and tax evasion, including by injecting substantial funds into expanding the CRA’s audit and enforcement activities.

Recent updates in Ontario and Federal pension legislation, regulatory policy and caselaw.

A strategy for how elder parents can manage joint bank accounts from the perspective of a professional executor.

Sometimes an executor has to administer an estate asset when the original Will is not available. Here's a tip.

This article explores how, if at all, digitizing and/or restoring a film is treated under copyright law in Canada. More specifically, if the film in the public domain and copyright has expired, is the digital restoration of the film result in a copyright in the digitally restored version?

Following are this week's summaries of the Court of Appeal for Ontario for the week of May 30, 2022.