Tax
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October 24, 2025
The ‘bundle of sticks’: Legal vs. beneficial ownership in estate planning
As every estate lawyer worth their salt knows, the amount of careful analysis and due diligence that good, individualized estate planning requires cannot be overstated. Importantly, this process involves determining all the assets a testator has an interest in, how such interest is held, and finally how they would like to dispose of or pass on such interest(s) in their estate planning documents.
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October 23, 2025
The case for in-person appearances
I am no fan of in-person discoveries or mediation, purely from a selfish perspective of my time. Virtual discovery and mediation allow us to be more efficient with our time and our clients’ money. While I am not advocating for a return to all discoveries and mediations being in person, there is no doubt that something is missing.
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October 23, 2025
Navigating the jurisdictional, legal complexities of B.C. cross-border estate disputes
In an increasingly global society, it is no longer uncommon for an individual to pass away owning property or financial assets or maintaining family ties across multiple countries. When a person’s estate spans multiple jurisdictions, the administration and distribution process quickly becomes fraught with complexity.
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October 22, 2025
Ontario, Manitoba, Saskatchewan to host Access to Justice Week 2025
Three provinces are holding the 10th annual National Access to Justice Week later this month. Ontario, Manitoba and Saskatchewan are listed as hosing the event, which runs this year from Oct. 27 to 31 and is being quarterbacked by the Action Group on Access to Justice (TAG).
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October 22, 2025
John Israel Galambos rejoins Miller Thomson as tax partner
John Israel Galambos has returned to Miller Thomson’s Montreal office as a partner in the firm’s tax group, effective Oct. 20, 2025.
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October 21, 2025
CRA call centres often fail to deliver accurate, timely help, says auditor general
The Canada Revenue Agency’s (CRA) call centres, which are supposed to help individuals and businesses with their tax queries, frequently dispense inaccurate and/or incomplete information and make Canadians wait unacceptably long times to get it, according to the latest review by the auditor general of Canada.
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October 21, 2025
Rental, lease agreements must be in writing to qualify for COVID-19 Canada Emergency Rent
In Hutchings v. Canada, 2025 TCC 108, the Tax Court of Canada reaffirmed a core statutory principle: in the context of the Canada Emergency Rent Subsidy (CERS), rent must be “paid under a written lease” to qualify. Even long-standing verbal arrangements, supported by consistent rent payments, were held insufficient to satisfy the strict requirements of the Income Tax Act.
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October 20, 2025
Federal Court of Appeal affirms GST exemption in $98-million tobacco sale case
The Federal Court of Appeal has upheld a decision vacating reassessments against a tobacco distributor that made over $98 million in sales without charging goods and services tax (GST), ruling that the sales were made to individuals exempt from taxation under the Indian Act.
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October 17, 2025
Federal Court upholds CRA denial of IMAX bid to file late COVID-19 claims
The Federal Court has upheld a Canada Revenue Agency (CRA) decision refusing IMAX an extension to file Canada Emergency Wage Subsidy (CEWS) claims, finding that a CRA officer’s conclusion that IMAX had not shown exceptional circumstances beyond its control was reasonable.
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October 17, 2025
Beware of immigration fraud and misrepresentation
Canadian immigration is increasingly being targeted with fraudulent schemes, misrepresentation, identity theft, and passport-related crimes. Applicants and unscrupulous consultants exploit weaknesses in the system by using forged documents, stolen identities, sham marriages and misleading claims to obtain immigration status.