Visitors to South America’s spectacular Iguazu Falls say you start to hear the roar kilometers away. The falls – actually a series of 275 individual cascades and waterfalls that drop up to 82 metres into a gorge below – are located along the rim of a crescent-shaped cliff that stretches for nearly … [Read more...]
Gender Identity and Sport
This article is being written on the day of the opening ceremonies of the 2012 Olympic Games. Leading the procession of athletes, coaches and officials from South Africa will be a young female middle distance runner named Caster Semenya. This is her Olympic debut and the controversy will be loud and … [Read more...]
To Move or Not to Move – that is the Question
EDITOR'S NOTE | The information in this article may be out-of-date. For current information on moving with children, see CPLEA's Moving and the Divorce Act info sheet and FAQs and Moving with Children info sheet. In 2005, Patrick and Serena signed a Separation Agreement that said they would … [Read more...]
Prostitution in Canada: The Big Picture
Recent developments in Canadian prostitution law prompt an examination of some very important legal, moral and philosophical issues. For many years, the act of selling sex has not been illegal in Canada. However, several activities associated with prostitution are illegal: including communicating in … [Read more...]
UN’s Universal Periodic Review of Canada – What’s in it for Canadians?
Although Canada enjoys a pretty positive reputation internationally, we do have human rights issues here, including the right to housing, women’s inequality and Aboriginal issues, among others. A relatively new initiative, the Universal Periodic Review (UPR), provides Canadians with an opportunity … [Read more...]
Taxation and the Criminal Law: Tips for Accounting Professionals & Legal Advisors
At first glance, one might think that tax law and criminal law are mutually exclusive areas of practice. Taxation largely deals with the application of the Income Tax Act (“ITA”) and Excise Tax Act (“ETA”) to financial transactions entered into by individuals, corporations, trusts, and others … [Read more...]
More Clarity on Program-Related Investment Rules in New CRA Guidance on Community Economic Development
Although the idea that charities ought to be more entrepreneurial is frequently lauded these days, the practical difficulties of doing so are easy to underestimate. One aspect of this is the suggestion that charities could or should engage in more revenue-generating activities as a means of … [Read more...]
Gambling with your Taxes: Are Gambling Winnings a “Prize” Under the Income Tax Act?
During the recent summer Olympic Games we learned that Canadians, Americans and athletes from other countries receive a financial bonus for each medal they win, the size of the bonus depending upon the colour of the medal. This income is also taxed, a fact that is stirring legislators in the U.S. … [Read more...]
Bench Press 37-1
1. The Defence of Provocation The Supreme Court of Canada has reinstated the 2nd degree murder conviction of a woman who stabbed her sister-in-law 45 times because she insulted her and belittled her level of education. The Quebec Court of Appeal overturned her initial conviction, stating that the … [Read more...]
Whatever Happened To… The Edmonton Journal and Freedom of the Press in Canada
Every person who is the proprietor, editor, publisher or manager of any newspaper published in [Alberta], shall when required to do so by the Chairman [of the Social Credit Board], publish in that newspaper any statement furnished by the Chairman which has for its object the correction or … [Read more...]
