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In a recent case in the Tax Court of Canada, the Minister of National Revenue failed to support a reassessment of AgraCity Ltd. (the "Taxpayer") under the transfer pricing rules...

ChatGPT and other generative AI (artificial intelligence) platforms have the potential to provide litigants with an efficient tool to research and understand the legal concepts and governing authorities...

"The risks of using ChatGPT and other similar tools for legal purposes was recently quantified in a January 2024 study: Matthew Dahl et. al, "Large Legal Fictions...

In states with high state taxes, such as New York and California, the combined federal and state tax rate is in the range of 25%‐27%, comparable to Canada's combined federal and provincial rates

I preface this political law blog with the full disclosure that although I am involved in party politics, I am not a member of any federal political party in Canada.

Home buyers would do well to ensure that their local municipal by-laws and easements do not prohibit their development plans before they embark on any major construction or renovation projects.

The property in question, in the Town of Caledon, Ontario, was purchased by the plaintiff's parents in 1986, after they had rented the property since the early 1970s.

In this blog we will explain how you may be able to benefit from a 1% prescribed-rate loan to split income with certain family members who are taxed at a lower marginal rate.

The US Department of Justice announced on July 11 that when organizations implement programs specifically to ensure antitrust compliance

Freelance consultants may often be faced with a decision to enter into contracts which purport to limit their ability to seek out what might be construed as competitive work.

In a remarkable trial decision resulting from a breach of contract claim commenced during the COVID-19 pandemic, Cineplex Inc. obtained a damages award in the amount of $1.2 billion against the former suitor of its shares, ...

As Ontario enters another month of a government ordered lockdown of the economy because of the worldwide COVID-19 health emergency, businesses continue to struggle as they see their revenues and profits plummet.

On March 19, 2020, the Ontario Government introduced the Employment Standards Amendment Act (Infectious Disease Emergencies), 2020...

On April 3, 2020, the Ontario government expanded the list of non-essential businesses that will be required to close while the province courageously battles to control the spread of COVID-19.

The gradual re-opening of Ontario's economy began on May 1, with the government announcing that a small group of business would be allowed to re-open under strict public health measures and workplace guidelines.

As the global COVID-19 crisis continues to unfold, there is growing debate in Ontario in connection with the obligations of residential tenants to pay their monthly rent at the beginning of April.

The recent case of the Ontario Superior Court in Conrad Refrigerated Trucking Inc. v. Etlas Freight (2023 ONSC 5433) is a cautionary tale reminding freight brokers in Canada...

Individuals involved in a small business venture may view themselves as equal partners, but if they make the decision to use a corporation for their business...