ArticleBeware Of Telephone Tax ScamsSeveral clients have contacted me in recent weeks after receiving telephone calls from individuals who claim to be from the Canada Revenue Agency.CanadaTaxDentons Canada LLP
ArticleBrent Kern Family Trust: FCA Dismisses AppealIn Brent Kern Family Trust v. The Queen, the Federal Court of Appeal dismissed the taxpayer’s appeal with reasons delivered from the bench. CanadaTaxDentons Canada LLP
ArticleConocoPhillips: FCA Confirms Tax Court’s Jurisdiction To Determine Questions Of Timing And The Validity Of A Notice Of ObjectionConocoPhillips had commenced an application for judicial review as a result of a dispute between the CRA about whether a Notice of Reassessment had been validly sent to the taxpayer.CanadaTaxDentons Canada LLP
ArticleCRA: Bitcoins May Be Specified Foreign PropertyThe CRA recently provided its views on whether digital currency, including Bitcoins, are considered "specified foreign property" under the foreign property reporting rules in section 233.3 of the Income Tax Act.CanadaTaxDentons Canada LLP
ArticleDavid: Charitable Tax Credit Allowed For Amounts Paid For Inflated Donation ReceiptsWhere a taxpayer receives an inflated donation receipt, may the taxpayer claim a charitable donation credit for the cash amount of the gift?CanadaTaxDentons Canada LLP
ArticleOut With The Old, In With The New: Clearwater Seafoods Holdings Trust v. The QueenIn the recent decision in Clearwater Seafoods Holdings Trust, the Federal Court of Appeal considered the scope and purpose of Rule 29(1) of the Tax Court of Canada Rules. CanadaTaxDentons Canada LLP
ArticleTCC: Unpaid Dividend Refund Is Not A RefundA pair of recent Tax Court of Canada judgments highlight the unsustainable position taken by the CRA that a statute-barred dividend refund that cannot be recovered by the taxpayer nonetheless reduces taxpayer’s "refundable dividend tax on hand" ("RDTOH") balance.CanadaTaxDentons Canada LLP
ArticleTaxation of Foreign Financial Institutions in China: New Changes and CommentsManagers of foreign financial institutions (“FFIs”) operating in China have experienced the impact of significant tax reforms. ChinaTaxSalans LLP
ArticleAn Offer They Can’t Refuse – The Dangers Of Recruiting High Level EmployeesAn employer is paying the price for dismissing an employee who was recruited with an attractive job offer.CanadaEmployment and HRDentons Canada LLP
ArticleBill 132: Ontario's New Sexual Violence And Harassment LegislationThe Ontario Government recently introduced Bill 132, An Act to amend various statutes with respect to sexual violence, sexual harassment, domestic violence and related matters as a response to the Government's "It's Never Okay: An Action Plan to Stop Sexual Violence and Harassment" policy statement announced earlier this year.CanadaEmployment and HRDentons Canada LLP
ArticleEmployee Satisfaction: An Ounce Of Prevention Is Worth A Pound Of CureMany employers employ quantitative and qualitative tools to measure employee engagement and satisfaction in the workplace. CanadaEmployment and HRDentons Canada LLP
ArticleFormer Safety Manager Charged In U.S. Workplace DeathA former Safety Manager in California is among those charged with "willfully violating worker safety rules", allegedly causing the death of a worker.CanadaEmployment and HRDentons Canada LLP
ArticleHarassed Employee’s Work Refusal Illegal: CourtAn employee did not have a right under occupational health and safety legislation to refuse work due to harassment, a Nunavut judge has held.CanadaEmployment and HRDentons Canada LLP
ArticleNo Punches Thrown, But Employee Properly Dismissed For Yelling, Swearing And Abusive ConductAn employee need not physically assault a co-worker in order to be dismissed for workplace violence, an arbitrator’s decision shows.CanadaEmployment and HRDentons Canada LLP
ArticleNot Quite An Eye For An Eye – Judge Rules That Employee’s "Kick In The Butt" Excuses Co-Worker’s Punch In The MouthDoes a "kick in the butt" excuse a punch in the mouth? That was the question facing the Court in the recent case of Li v Furguson.CanadaEmployment and HRDentons Canada LLP
ArticleNot Quite An Eye For An Eye – Judge Rules That Employee’s "Kick In The Butt" Excuses Co-Worker’s Punch In The MouthDoes a "kick in the butt" excuse a punch in the mouth? That was the question facing the Court in the recent case of Li v Furguson.CanadaEmployment and HRDentons Canada LLP
ArticleProfessional Engineer With "Significant Safety Background" Who Sent "Abhorrent E-Mails", Loses Safety-Retaliation CaseA professional engineer who engaged in an "over the top, aggressive" argument with an established member of management, has lost his safety-retaliation case.CanadaEmployment and HRDentons Canada LLP
ArticleProject Manager For Metron Construction Convicted Of Criminal Negligence In Christmas Eve Fatalities. Three Individuals And Two Companies Now ConvictedAs we previously reported, the total of safety fines imposed for the December 24, 2009 swing stage collapse fatalities is $1,240,000.CanadaEmployment and HRDentons Canada LLP
ArticleSelf Described "Happy Drunk" With Sleep Apnea Was Not Disabled: AdjudicatorNot every health condition will be a disability, and the mere assertion by an employee that he has a health issue may not be enough , in every case, to require the employer to accommodate.CanadaEmployment and HRDentons Canada LLP
Article"Who Is A Supervisor?" Ontario Ministry Of Labour Releases GuidelineEmployers often struggle with the question of who is a "supervisor" under the Ontario Occupational Health and Safety Act.CanadaEmployment and HRDentons Canada LLP