1,025 results found

The 2024 Federal Budget1 ("Budget 2024") released on April 16, 2024, proposes to increase the capital gains inclusion rate ("CGIR") from one-half to two-thirds and to effect a one-time...

As the use of generative AI and LLMs continues to grow without much government intervention or regulation worldwide, the practice of law continues to adapt to the use of this technology.

Litigation often involves claims by a plaintiff against multiple parties. Defendants in such actions may or may not crossclaim against each other but they are presumed to be adverse...

There are 148 share capital social clubs currently in existence in the province of Ontario.

On July 27, 2024, both the Minister for Environment and Climate Change and the Minister for Health of Canada issued a joint notice mandating that companies report information...

Lifetime Capital Gains Exemption, And Converting Income Into Capital Gains

For transportation services providers, proper document retention is an essential pillar of their operations.

The Corruption of Foreign Public Officials Act, S.C. 1998, c. 34 (CFPOA) has been in force since 1999. In June of 2011, the CFPOA streaked across the radar screens of compliance officers....

I have been a legal research lawyer for almost 30 years.

PUP of a taxpayer is broadly defined to include property owned by the taxpayer and used primarily for the personal use and enjoyment of the taxpayer...

In the recent decision of the Federal Court of Canada in Louis Dreyfus Company Canada ULC v. Canadian National Railway Company, 2025 FC 1868, the court was asked to determine the damages resulting from CN's breach...

Certified Cultural Property Tax Implications Of Disposition

Canadian freight brokers who arrange the carriage of goods over United States routes have long been advised to comply with American laws. Some time ago, the United States Congress enacted...

The decision of Busato v. Gore Mutual Insurance Company, 2025 BCCA 79 (CanLII) is a recent and noteworthy case from the Court of Appeal for British Columbia.

Section 137.1 of the Courts of Justice Act (the "CJA") has made it harder for a plaintiff to maintain a defamation action against a defendant where the issue related to the expression involves a matter of public interest.

There appears to be a growing propensity on the part of litigants to sue the opposite party's lawyer when a transaction fails or something else goes wrong that results in alleged damages.

The following conditions respecting a child conceived and born alive after a person's death apply for the purposes of this Act:

The Supreme Court of Canada has recognized a groundbreaking new tort of intimate partner violence, providing victims with a direct legal remedy for coercive and controlling conduct within intimate relationships. This landmark decision addresses patterns of abuse including manipulation, isolation, financial control, and psychological violence that existing torts failed to adequately capture.