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 ProvocationThe 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...]
Occupational Health and Safety
EDITOR'S NOTE | The information in this article may be out-of-date. For current information on occupational health and safety laws in Alberta, see CPLEA's Occupational Health and Safety FAQs.This article is the first in a series of columns on the topic of safety at work. Canadians spend most … [Read more...]
Credit where Credit is Due: Personal Credits in the Canadian Tax System
2012 is the 25th year of personal credits in the Canadian tax system. Prior to 1988, personal exemptions were deducted from taxable income. Since 1988, credits against taxes payable have been used. This was perceived as more fair, because the benefit of deductions was greater for higher income … [Read more...]
The Tax Court of Canada: An Introduction
While many would share Scarlett O’Hara’s belief that there is never a convenient time for taxes, let alone a convenient time for tax problems, Canadians can take great relief in knowing that there is a convenient forum for resolving most tax problems. Although the Tax Court of Canada is one of … [Read more...]
Negotiating Charter Breaches: R v Berger
All throughout the first year of law school, while navigating through different subjects, one of the major challenges is to understand just how a particular area of law fits in the great big jigsaw puzzle that is the Law. Through the last couple of years, the workings of these cogs and mechanisms … [Read more...]
Resistance to Dictatorship and Piercing the Immunity of the General
AUTHOR'S NOTE This column is a continuation of a discussion of these two books. The first part was published in LawNow March/April 2012.A look at Carmen Aguirre’s Something Fierce: Memoirs of A Revolutionary Daughter (2011) and Heraldo Normeydo Mendoza’s The Dictator’s Shadow: Life Under Augusto … [Read more...]
