The Supreme Court of Canada has dismissed the appeal of the taxpayer and determined that the tax advisor penalty in section 163.2 of the Income Tax Act is administrative in nature.

In a recent case the Crown attempted to utilize the GAAR to recharacterize as dividends certain capital gains which had been realized by a family trust and allocated to the minor-aged taxpayers in 2003, 2004 and 2005.

In Rizak v. M.N.R., the Tax Court of Canada considered this question and determined, on the facts, that a graduate student performing research at the University of British Columbia was an employee for the purposes of the Employment Insurance Act.

The plaintiffs allege that Dundee and CWT are liable on the basis of breach of contract, negligent performance of a service, negligence simpliciter and breach of fiduciary duty.

The start-up exemption permits funding portals to facilitate the offering of securities by way of crowdfunding, subject to a number of conditions.

A recent Ontario decision suggests that laypersons - such as supervisors – may assess whether a person is impaired from drugs or alcohol.

In a bizarre case, a backhoe operator has been convicted of assault under the Criminal Code after he tried, in a fit of rage, to throw a co-worker off the backhoe by rotating the machine four full rotations while the worker held on to a railing as his feet were flying free of the machine.

Employers have less than one month to ensure that their workers and supervisors complete the mandatory "basic occupational health and safety awareness training".

A widely-reported fire at a Kingston construction site that required the evacuation of a crane operator by helicopter, has resulted in fines against the owner of the company that supplied the crane operator.

Several jurisdictions around the world permit claims for what is known as "constructive dismissal" or "constructive discharge".

An employee’s lack of knowledge of safety laws was a proper consideration in his employer’s decision to deny him a promotion.

Must an employer obtain permission from the Human Rights Tribunal of Ontario to access medical records held in the employer’s own file on an employee who filed a human rights complaint with the Tribunal?

An employee who filed a written complaint, falsely alleging that his supervisor deliberately ran into him with a sharp blow from his shoulder, was dismissed for cause, an arbitrator has held.

Now that the 2014-2015 Ontario budget has been passed, employers should think about how the new Ontario Retirement Pension Plan could affect them.

A worker's comment that "I guess I'd have to kill you" was clearly inappropriate but did not constitute wilful misconduct under the Ontario Employment Standards Act...

A provision in a harassment program allowing for a preliminary assessment of complaints, rather than an investigation, and for early dismissal, violates the Occupational Health and Safety Act, an employee is arguing before the Ontario Labour Relations Board.

Courts should discourage employers from suing employees for making safety complaints to the Ministry of Labour, an Ontario Small Claims Court deputy judge has stated.

This case is indicative of the current trend for increased fines, regardless of whether the accident results in death, particularly where the organization blatantly disregards its health and safety obligations under the Act and the principals of the organization are not, in the Court's view, sufficiently repentant.

A mining company employee was properly dismissed for possessing and using marijuana at work, a labour arbitrator has held.

An employee was entitled to refuse to submit to a reasonable-suspicion drug test where a supervisor smelled marijuana in the employee’s truck.