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Bennett Jones on Tax Disputes - September 2020
September 03, 2020
The 10th edition of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, includes articles on the possible application of section 160.1 of the Income Tax Act (Canada) which permits the Minister of National Revenue to recover excessive refunds in certain circumstances, the Federal Court of Appeal decision in Cameco Corporation and discusses the decision's impact on the application of the recharacterization rules in the Canadian transfer pricing regime, and the recent case of Andersen v. The Queen, 2020 TCC 51, which turned on the burden of proof and CRA's duty to properly plead its case against the taxpayers. The publication also has summaries of recent tax decisions, tables regarding tax appeals, the CRA business continuity plans and bulletins/practice directives from the courts.
Balancing Privacy and Convenience
August 2020
Online healthcare service provider, Babylon Health developed an app that connects physicians and other healthcare professionals with patients through remote video or audio consultations. Babylon Health is one of many players in the growing global market of virtual healthcare, driven by the desire for change in the delivery of healthcare. Published in Risk Management in Canadian Health Care (Volume 22, Number 4).
Getting the Deal Through: Public M&A in Canada 2020
August 09, 2020
Linda Misetich Dann, Brent Kraus, John Piasta, Ian Michael, Chris Simard and Beth Riley write the Canadian chapter in Lexology's Getting the Deal Through: Public M&A in Canada.
Serge Dupont on Moral Hazard in COVID-19 Policy Responses
August 06, 2020
Serge Dupont and Kevin Lynch co-author a policy brief for the Johnson-Shoyama Graduate School (JSGS) of Public Policy on moral hazard in the Canadian government's response to the COVID-19 crisis.
Bennett Jones on Tax Disputes - August 2020
July 31, 2020
The 9th edition of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, includes articles on the recent decision of the BC Court of Appeal in Collins Family Trust and the availability of rescission as a remedy to assist taxpayers and “unknown person requirements“ under section 231.2 of the Income Tax Act in light of the decision of the Federal Court of Appeal in Roofmart Ontario Inc. The publication also has summaries of recent tax decisions, tables regarding tax appeals, the CRA business continuity plans and bulletins/practice directives from the courts.
Bennett Jones on Tax Disputes - June 2020
June 24, 2020
The 8th edition of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, includes articles on elements of the proposed Time Limits and Other Periods Act (COVID-19) respecting the alteration of court proceedings and taxation timelines, incoming CRA audits of recipients of the Canada Emergency Wage Subsidy (CEWS) , the Federal Court of Appeal decision in Loblaws Financial Holdings Inc v Canada, 2020 FCA 79, and Collins Family Trust v R, 2019 BCSC 1030, where the Court granted a request for rescission while expressing serious concerns regarding the availability of rescission as an equitable remedy in tax cases and provided reasons for this decision to be reversed on appeal. The publication also has summaries of recent tax decisions, tables regarding tax appeals, the CRA business continuity plans and bulletins/practice directives from the courts.
Tax Planning Strategies in a Market Downturn: Loss
June 19, 2020
Martin Sorensen, Marshall Haughey and Hennadiy Kutsenko write the final column in a three-part series in The Lawyer’s Daily on select tax planning strategies that make use of the market downturn or otherwise mitigate its impacts.
Lori Sterling on the Next Phase of Economic Recovery: Part Two
June 05, 2020
Lori Sterling writes a two-part C.D. Howe Institute intelligence memo on what the next phase of Canada’s economic recovery will look like. In Part Two she examines transitioning pandemic-related relief programs for business.
Check Your (Legal) Privilege
June 01, 2020
Leanne Desbarats and Tyler McDonough are of the co-authors of "Check Your (Legal) Privilege" in the June 2020 edition of CAPL's the negotiator. In a civil proceeding, the general rule is that litigants must produce all relevant and material records to an opposing party.
Counsel Comment: Jonsson v. Lymer, 2020 ABCA 167
June 2020
Brynne Harding comments on Jonsson v Lymer, 2020 ABCA 167, published in the June 2020 edition of Take Five (Alberta Edition). Brynne was Counsel for the Intervenor, The National Self-Represented Litigants Project.
Bennett Jones on Tax Disputes - May 2020
May 26, 2020
The 7th edition of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, includes articles that highlight tax disputes issues that have arisen during past economic downturns and that might arise again as a consequence of the COVID-19 pandemic, the legal right under Canadian tax law to contest the assessment of a taxpayer being pursued for the vicarious/ derivative tax liability of another person and the timing of and process for the reopening of the Tax Court of Canada, following comments made by Chief Justice Rossiter to the Canadian Tax Foundation on May 15, 2020.
The Case Against the Proposed CBA Resolution for “Climate Justice”
May 26, 2020
Steve Major writes in the Canadian Bar Association National Magazine on "The case against the proposed CBA resolution for 'climate justice': The climate change resolution is divisive and not in the fundamental interest of the CBA."
Mischief managed? The new voluntary disclosures program
April 20, 2020
Martin Sorensen and Nicholas Arrigo are the co-authors of "Mischief managed? The new voluntary disclosures program" published in The Lawyer's Daily. In the world of Harry Potter, the young protagonists are fond of breaking the rules of the Hogwarts School of Witchcraft and Wizardry. To avoid detection, they have a magic “Marauder’s Map” that tips the kids off whenever the school’s authorities are drawing near. But what if the map falls into the hands of the authorities? Luckily, a simple spell wipes it clean and prevents it from being read by others: “Mischief managed!”
Bennett Jones