Articles

Aujourdʼhui
Aujourdʼhui

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

Professionalism Tips for Managing Uncertainty in a Land Use Planning Legal Practice

  • 14 mai 2024
  • Scott Snider

For the professionalism portion of the Law Society’s recent Eight Minute Municipal Lawyer program, I was asked to reflect on managing uncertainty in the land use planning process. Here are my top five tips, most of which come from advice I have received over my longish career. I note that these are written from my perspective as a private practitioner, but I think that the majority are applicable to lawyers practicing in-house as well.

Droit municipal, Student Forum
head-shot photo of Max Chaudhary

Unlocking Practice Management Essentials: Chaudhary Law Office

  • 09 mai 2024
  • Aqsa Nadeem, Newsletter Editor, OBA Citizenship & Immigration Law Section

Join us on this enlightening journey as we uncover the strategies and insights employed by various immigration law practitioners in making their firms the success stories they are today. In our fourth edition, we had the privilege of interviewing Mr. Max Chaudhary, a founding lawyer at Chaudhary Law Office.

Citoyenneté et immigration, Student Forum

Proposed Amendment: Strengthening Accountability and Student Supports Act, 2024

  • 09 mai 2024
  • Shannon Sproule

Bill 166, also called the Strengthening Accountability and Student Supports Act, 2024, proposes to amend the Ministry of Training, Colleges and Universities Act to require every Ontario college and university to have a student mental health policy setting out what services, programs, policies and supports are available for student mental health, as well as policies and rules to address and combat racism and hate, including antisemitism, anti-Black racism, anti-Indigenous racism and Islamophobia.

Droit constitutionnel, libertés civiles et droits de la personne, Student Forum

Feedback from the Early Career Immigration Lawyers Town Hall and Networking Social

  • 08 mai 2024
  • Aqsa Nadeem, Newsletter Editor, OBA Citizenship & Immigration Law Section

We extend our heartfelt gratitude to all who attended and contributed to the success of this event. Your active participation and thoughtful contributions underscore the strength and vitality of our community. Rest assured, OBA executives are carefully considering the feedback provided and are committed to addressing all of your recommendations.

Citoyenneté et immigration, Student Forum

Red-flags in Client Interviews – Identifying Elder Abuse

  • 02 mai 2024
  • Kavina Nagrani, CS*, JD, TEP & Alison Costa, student-at-law, NIKA LAW LLP

This article sheds light on the reality of elder abuse in our society today and its unfortunate increase in prevalence as our population ages. Seven different types of elder abuse are identified as well as the harmful behaviours commonly associated with each. The aim of the article is to highlight red-flags that legal practitioners should be on the look out for when meeting with elderly clients and to provide practise tips for identifying and addressing signs of elder abuse.

Elder Law, Student Forum