Tax
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April 18, 2024
The multi-disciplinary lawyer: Why legal expertise isn’t enough
The conventional notion of what makes a successful, valuable lawyer has and continues to undergo a transformation. While it is still important to have legal expertise, this has become just the starting point for the profession as a whole and is in no way guaranteed a successful representation of clients and the community.
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April 18, 2024
Trade tribunal reverses border services agency’s imposition of anti-dumping duties
On Jan. 5, the Canadian International Trade Tribunal (CITT) granted Sucro Can Sourcing LLC’s (Sucro Can) appeal against a Canadian Border Services Agency (CBSA) enforcement action, which imposed anti-dumping duties on imported shipments of Brazilian sugar that were transshipped through a foreign trade zone (FTZ) located in the United States.
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April 17, 2024
Digital solutions through an Indigenous lens | Lawrence Lewis
In a world where digital transformation shapes every aspect of our lives, the narrative of technological advancement often overlooks the diverse needs and voices of Indigenous communities. But creating digital solutions through an Indigenous lens — combining traditional values through innovative pathways — gives rise to progressive structures that honour cultural significance.
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April 16, 2024
Legal aid funding, auto theft crack down and redistribution of judgeships feature in federal budget
Funding for legal aid to reduce court delays; redistributing “unused” Alberta unified family court posts to other superior courts; and creating new offences and harsher penalties for auto theft are among dozens of justice-related measures proposed in the latest federal budget, which the minority Liberal government says aims to enhance the affordability of shelter, groceries, internet and other necessities for Canadians.
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April 16, 2024
Budget 2024 tax initiatives to play a key role in Ottawa’s effort to boost housing, economy
In a sweeping 2024 budget that targets increased housing, lower living costs, small-business support and greater economic growth, Prime Minister Justin Trudeau’s Liberal government is also taking tax measures to help offset a projected $40 billion deficit for 2023-24 and a rising federal debt estimated to reach $1.37 trillion by 2029.
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April 16, 2024
Energy program not attempt to tax through regulation, Ontario Court of Appeal says
Ontario’s top court has turned back a challenge of the province’s feed-in-tariff (FIT) renewable electricity procurement program, ruling it was brought in for a proper regulatory purpose and was not an attempt to tax through regulation.
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April 15, 2024
Court gives guidance on whether condo unit sale subject to GST
On March 15, the Tax Court of Canada in 1351231 Ontario Inc v. The King, 2024 TCC 37 was tasked with deciding whether the sale of a condominium unit was subject to GST pursuant to Division II of the Excise Tax Act, R.S.C. 1985, C. E-15 (the Act). In sum, the court found that GST/HST was collectible on the sale of a condominium that was leased under a number of short-term leases through the Airbnb platform.
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April 15, 2024
Property buying, money laundering: An overview
Property buying and money laundering are two interconnected issues that have garnered significant attention in recent years. Money laundering is the process of converting illicit funds, obtained through illegal activities, into seemingly legitimate assets. Property transactions, particularly real estate, have become a popular method for money launderers to clean their illegal funds. This essay will explore the relationship between property buying and money laundering, the methods used in laundering and the steps taken to combat this issue.
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April 12, 2024
Court approves reverse vesting order sale of businesses in receivership despite Crown objections
The B.C. Supreme Court has approved the sale of two insolvent businesses through a reverse vesting order (RVO) to allow the buyer to acquire them free and clear of their liabilities, finding that the RVO structure left no stakeholder worse off than they would be otherwise.
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April 11, 2024
Ottawa unveils affordability measures to aid ‘first-time’ homebuyers, mortgage-strapped owners
The Trudeau government is proposing measures aimed at assisting “first-time” buyers to save for a home as well as helping cash-strapped owners hang on to their mortgaged homes.