Articles 2025

This article discusses the proposed amendments to the employee life and health trust regime in the Income Tax Act, introduced on May 27, 2019. The changes to the current regime are outlined, as well as the proposed new rules to facilitate conversions of health and welfare trusts into employee life and health trusts

ETFO et al. v. Her Majesty the Queen considered the effect of the Minister of Education's Directive that public elementary school teachers revert to the 2010 sex education curriculum on the Charter rights of students, parents and teachers. The Court ultimately determined that the Directive was not discriminatory and it did not infringe any Charter rights.

The Patented Medicine Prices Review Board (PMPRB) has released draft Guidelines for consultation. Stakeholders have until January 31, 2020 to provide written submissions.

The status of IP protection for AI-generated works and inventions in Canada.

On December 4, 2019, Ontario’s Ministry of the Environment, Conservation and Parks (“MECP”) filed the long-awaited On-Site and Excess Soil Management Regulation (“Excess Soil Regulation”) and complementary amendments to Ontario’s Records of Site Condition (O Reg 153/04) and Waste Management (Reg 347 and O Reg 351/12) regulations. The Excess Soil Regulation and complementary regulatory amendments will come into legal force in phases.

The FCA clarifies that section 16.2 of the Tax Court of Canada Act does not prohibit partners from continuing appeals on issues that were raised but discontinued by the partnership.

This is the first installment of the OBA Tax Section's Q&A series with women lawyers in tax. The objective of this series is to give insight into the tax law career possibilities and practice areas that women can have, to give advice to junior tax lawyers or students who may be considering tax, and to shine the spotlight on women leaders in the tax profession. In this quarter we feature a Q&A with Kathleen Penny, a well-regarded and brilliant partner at Blake, Cassels & Graydon LLP.

A brief update and review of the potential impact of Bill C-21, An Act to Amend the Customs Act.

Top tips on filing and arguing emergency stay motions from Rafeena Rashid, former DOJ Counsel and co-founder of the boutique immigration law firm of Rashid Urosevic LLP.

In this article, Rachel Weiner summarizes the revised framework in Vavilov, identifies changes and uncertainties regarding the standard of review, and argues that the reasonableness standard is not significantly altered.