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Case Comment: Bell v The Queen (2016 TCC 175)
  • MacPherson Leslie & Tyerman LLP
  • Canada
  • November 23 2016

In Bell v The Queen (2016 TCC 175), the Tax Court of Canada determined that bonuses earned by a status Indian, who conducted the majority of her


Blaneys Ontario Court of Appeal Summaries
  • Blaney McMurtry LLP
  • Canada
  • November 4 2016

Here are this week’s Court of Appeal Summaries. Civil topics covered included MVA, SABs, Family Law, vexatious litigants, employment law, simplified


Tax Court Addresses Distinction between Employees and Independent Contractors
  • Miller Thomson LLP
  • Canada
  • October 24 2016

A recent decision of the Tax Court of Canada serves as a reminder that charities and non-profit organizations must ensure that they properly


Applications for leave to appeal dismissed - 9 September 2016
  • Gowling WLG
  • Canada
  • September 9 2016

Between the years 2002 and 2004, Mr. Jacobs, respondent, loaned, through his company, a total of $967 000 to Mr. Yehia, applicant. The two intended


Alberta Government Favours Local Breweries in New Mark Up Regime
  • Dickinson Wright PLLC
  • Canada
  • August 24 2016

Earlier this month, the Alberta government implemented a new subsidy for Alberta-based craft breweries and increased the provincial mark-up on all


Ontario Ministry of Finance asks Charities to Review Significant New Proposals
  • Miller Thomson LLP
  • Canada
  • July 28 2016

The Ontario Ministry of Finance has announced that it is reviewing a new regulation under the Employer Health Tax Act (the “Act’) that it says will


Tax News and Developments - Volume 16, Issue 3
  • Baker & McKenzie
  • Canada, European Union, OECD, United Kingdom, USA
  • June 30 2016

On June 23, 2016, voters in the United Kingdom came out marginally in favor of ending the country’s membership in the European Union. The ‘Leave’ (or


Non-Resident Employer Certification Regime: Withholding Relief for Non-Resident Employers and Employees
  • WeirFoulds LLP
  • Canada
  • June 24 2016

On June 23, 2016, Budget Implementation Act, 2016, No. 1 received Royal Assent, which among other things, enacts a non-resident employer certificate


Applications for leave to appeal dismissed - 10 June 2016
  • Gowling WLG
  • Canada
  • June 10 2016

The applicant sought reconsideration of a decision of the Public Service Labour Relations and Employment Board (“Board”) dated February 21, 2008. She


Nouveautés importantes en droit canadien des marchés privés Le point sur le pétrole et le gaz - 1er trimestre 2016
  • Stikeman Elliott LLP
  • Canada
  • June 2 2016

Le texte qui suit présente un aperçu des nouveautés importantes en droit canadien et des pratiques réglementaires applicables aux fusions et