Articles

Aujourdʼhui
Aujourdʼhui

Recent Taxpayer GAAR Victories

  • 21 janvier 2019
  • Gloria Wang

The author discusses two recent Tax Court of Canada cases considering the application of the general anti-avoidance rule, from which the taxpayers emerged victorious for various reasons.

Student Forum, Droit fiscal

All Eyes on Consequences of Facial Recognition Technology

  • 21 janvier 2019
  • Mark Hayes and Adam Jacobs, ,

While facial recognition technology is increasingly prevalent in our day-to-day lives, the authors highlight concerns regarding compliance with applicable privacy laws.

Droit de la protection de la vie privée, Student Forum

Allocating Risk and Preparing For a Data Breach

  • 21 janvier 2019
  • Shan Alavi

All organizations, large or small, are prone to privacy breaches, the cost of which can cripple an organization that is not prepared to handle such threats. No organization is immune, but every organization can mitigate the risks.

Droit de la protection de la vie privée, Student Forum

#KidsToo

  • 17 janvier 2019
  • Rebecca Bromwich

Considering Dr. Christine Blasey Ford, Judge Brett Kavanaugh, youth justice, and the rights of the child.

Droit des enfants et des jeunes, Student Forum

These Feet Were Meant for Voting: The Mature Minor in Health Law and Family Law

  • 16 janvier 2019
  • Shmuel Stern

One of the most frequent questions a family lawyer is asked is “at what age can my child choose to live with me?” Now I don’t practice health law, but out of sheer curiosity I have been following a number of news articles on extending legally-regulated medical assistance in death (MAID) to children.

Droit des enfants et des jeunes, Student Forum

Blaney's Appeals: Ontario Court of Appeal Summaries (January 7 - 11, 2019)

  • 16 janvier 2019
  • John Polyzogopoulos

There were only three substantive civil decisions released by the Court of Appeal this week. In TD General Insurance Company v Intact Insurance Company, the Court examined two insurance policies that had overlapping coverage. In Healthy Lifestyle Medical Group Inc. v. Chand Morningside Plaza Inc., the Court set aside summary judgment on a guarantee.

Litige civil, Student Forum

When Does a Taxpayer Realize a Tax Benefit for Purposes of the General Anti-Avoidance Rule?

  • 13 janvier 2019
  • Chris Sheridan

One of the more interesting tax developments of 2018 was surely the jurisprudence considering whether a taxpayer has realized a tax benefit, one of three requirements for the application of the general anti-avoidance rule. The existence of a tax benefit had only infrequently been disputed by taxpayers, until several of taxpayers disputed it in 2018.

Student Forum, Droit fiscal

Federal Court Sets a Low Bar For CRA to Obtain Tax Accrual Working Papers

  • 13 janvier 2019
  • Ehsan Wahidie and Adam Gotfried

A recent judgement of the Federal Court highlights the need for taxpayers to consider solicitor-client privilege carefully when creating documents that record uncertain tax positions, and limits the applicability of BP Canada, which held that the Minister of National Revenue was not entitled to have access to Tax Accrual Working Papers without restriction.

Student Forum, Droit fiscal