Articles

Aujourdʼhui
Aujourdʼhui

Rights Unrecognized: Mia’s Story

  • 27 mai 2024
  • Laura Pettigrew

The article discusses the Ontario Ombudsman's investigative report entitled "Rights Unrecognized: Mia's Story."

Droit des enfants et des jeunes, Student Forum

Limitations to CRA Audit Powers in Canada (National Revenue) v. Chad: Taxpayer “Reasonable Efforts” and the Minister’s Applications for Compliance Orders

  • 27 mai 2024
  • Milosz Zak and Gaya Berkaine

The decision in Canada v. Chad, saw Mr. Chad meet the “reasonable efforts” threshold when unsuccessfully obtaining information of non-residents. Consequently, the Court refused to grant a compliance order sought by the Minister. The decision is a study of the Income Tax Act compliance order process and a reminder of the limits of the CRA’s audit powers where taxpayers are unable to obtain the documents requested from others outside of Canada.

Student Forum, Droit fiscal

Brown Bag Lunch – April 16, 2024

  • 16 mai 2024
  • Rebecca Kennedy, Adair Goldblatt Bieber LLP

The April Brown Bag Lunch was held on April 16th and, as usual, members of the OBA Trusts and Estates Section gathered to discuss various issues that have come up in their practices recently (such as moral claims under section 5 of the Escheats Act, 2015 and timing for resignation and passing of accounts). The next Brown Bag Lunches will be held on May 21 and June 18, 2024. These will be the final two meetings for the 2023-2024 OBA term. Meetings will then resume in September.

Student Forum, Droit des fiducies et des successions

Brown Bag Lunch – March 19, 2024

  • 16 mai 2024
  • Rebecca Kennedy, Adair Goldblatt Bieber LLP

A number of interesting discussions were had at the March 2024 Brown Bag Lunch. One topic of discussion was about the situation where there was no affidavit of execution and a deceased witness. Another discussion was about the situation where a witness to a codicil was a beneficiary of the Will, but not as a result of the codicil. If you would like to join the meetings please contact the moderator, Rebecca Kennedy, for Zoom details.

Student Forum, Droit des fiducies et des successions

Brown Bag Lunch – February 20, 2024

  • 16 mai 2024
  • Rebecca Kennedy, Adair Goldblatt Bieber LLP

On February 20, 2024, OBA members met for the monthly Brown Bag Lunch. Attendees discussed the use of trusts for registered plans, issues relating to limited Wills, multiple Wills in separate jurisdictions, and the administration of a person’s estate where there are assets in multiple jurisdictions, and more.

Student Forum, Droit des fiducies et des successions

Navigating the Boundaries of Legal Privilege in the Wake of a Cyber Attack: Lessons Learned from the LifeLabs Breach

  • 15 mai 2024
  • Mitch Koczerginski, Robbie Grant, Ada Ang, McMillan LLP

After experiencing a cyber attack, organizations tend to keep a tight grip on incident-related information, often by asserting some sort of legal privilege. In LifeLabs LP v. Information and Privacy Commr. (Ontario), a panel of the Divisional Court of Ontario’s Superior Court of Justice found that legal privileges asserted by LifeLabs did not apply to, among other things the forensic investigation report prepared by a third-party cybersecurity consultant.

Droit de la protection de la vie privée, Student Forum

Supply Chain Transparency Reporting in Canada Has Begun

  • 15 mai 2024
  • Stephen A. Pike, partner, Gowling WLG

With the May 31 deadline for filing a report less than a month away, Canada's Fighting Against Forced Labour and Child Labour in Supply Chains Act ("S-211") is now a "front burner" item for many Canadian businesses.

Droit des affaires, Student Forum

New Trust Reporting Rules for Taxation Years Ending After December 30, 2023

  • 15 mai 2024
  • Sarah Hagarty

The new trust reporting rules, enacted in December 2022, are now in effect, for taxation years ending after December 30, 2023. The new rules will require a greater number of trusts to file both a T3 Trust Income Tax and Information Return and a new Schedule 15. Trustees of a wide variety of trusts, including bare trusts and non-resident trusts, now have the additional onus of determining which trusts (that were previously exempt from filing a T3 Return) are captured by the new rules.

Student Forum, Droit fiscal

3295940 Canada Inc.: FCA overturns TCC GAAR ruling

  • 15 mai 2024
  • Danielle Karlin

In 3295940 (2024 FCA 42; rev’g 2022 TCC 68) (“3295”), the FCA provides welcome guidance on the court’s application of the General Anti-Avoidance Rule (the “GAAR”) in section 245 of the Income Tax Act (Canada) (the “Act”). 3295 is one of the few GAAR cases that has been decided in favour of the taxpayer after a long string of decisions following the Supreme Court of Canada’s decision in Deans Knight (2023 SCC 16).

Student Forum, Droit fiscal

Expropriations and the Proposed Increased Capital Gains Inclusion Rate

  • 15 mai 2024
  • Michael Ding

Special rules of disposition apply for involuntary dispositions such as expropriations. These rules can lead to a deferral of the recognition of capital gains pending a final resolution of the compensation amount. The expropriated party may wish to consider the value of the potential deferral versus crystallizing capital gains in advance of the proposed increase of the capital gains inclusion rate from one-half (1/2) to two-thirds (2/3) on June 25.

Student Forum, Droit fiscal