Articles

Relatively speaking, section 85 is not new to Canada’s Income Tax Act.  Even so, as of the date of this writing, section 85 has been discussed, at varying depths, in a mere 314 court decisions; the number of decisions suggests that, once understood, it is likely one of the less obscure sections in the Act.  To this end, as a technically operative section, understanding what is informally known as the section 85 rollover is better done as a disciplined and systematic exercise.

In one of its most recent tax decisions, Emergis Inc. v. Canada, 2023 FCA 78, the Federal Court of Appeal was unwilling to adopt the broad interpretation of the Tax Court of Canada applied to subsection 20(12) of the Income Tax Act regarding foreign non-business income tax.

Rectification is an equitable remedy that can be used to correct a written agreement that does not reflect the common intention of the parties. The availability of rectification was significantly curtailed by the Supreme Court of Canada’s decision in Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56. The article discusses cases that followed and their effect.

I sat down with Joanna Radbord, Kelly Jordan, and Shirley Levitan, three lawyers who were instrumental in developing the All Families Are Equal Act, to talk about how the Act has helped 2SLGBTQ families. Experts in 2SLGBTQ family formation and the laws governing it, they have dedicated their legal practices to understanding and evolving the definition of family in Ontario. For decades, they have helped families navigate legal mazes to secure appropriate recognition for 2SLGBTQ families.

This article summarizes information provided during a session titled “Children's Rights Impact Assessment: Spotlight on Education”, organized by the Interdisciplinary Research Laboratory on the Rights of the Child.

Before advising clients to commence a judicial review of an administrative decision, it is important to verify that all administrative processes have been exhausted. This principle comes from an administrative law rule known by multiple names, including the doctrine of exhaustion, the rule against interlocutory judicial reviews, and the objection against premature judicial reviews (hereinafter referred to as the “Doctrine of Exhaustion”).

Following are this week’s summaries of the Court of Appeal for Ontario for the week of June 5, 2023.

In this article, Mark Asfar provides young lawyers with practical tips on how to make the transition from private practice to in-house counsel.

This article is a summary of the May 29, 2023 session presented by the Education Law Section of the OBA entitled: "Addressing Violence in Ontario Schools: Past, Present and Future".