Following the release of the Department of Finance’s private corporation tax proposals on July 18, 2017, which was far more controversial than the government anticipated, over 21,000 letters containing comments, criticisms and suggestions were sent to Finance. A common theme contained in many of … [Read more...]
The Youth Criminal Justice Act: An Overview
Young persons who commit crimes must be held accountable, but in Canada (as in most other western democracies), because of their age, we approach “youth crime” differently than how we approach crimes committed by adults. In keeping with international standards and scientific understanding, young … [Read more...]
BenchPress – Vol 42-3
Privacy of Text Messages In a split decision, the Supreme Court of Canada has ruled that text messages are protected against unreasonable search or seizure under the Charter. If a person has a subjective reasonable belief that a text message they send to another person will remain private, then … [Read more...]
Orwell on Law, Order and Corruption in Burma
George Orwell was an outstanding man of letters who is also quite likely the most influential political novelist of the 20th century. Best known for his satiric animal fable Animal Farm, and the dystopian novel 1984, he began his career as an unlikely candidate for literary stardom. His first … [Read more...]
The Politicized Complexity of the Canadian Income Tax Act
An effective tax system in theory operates with objectivity in a fair, transparent and simple manner, and is used to maintain government expenditures to support and stimulate the economy. Unfortunately, this has never been the case in Canada. Since the introduction of the tax system in 1917, there … [Read more...]
To Charge or not to Charge? That is no longer the Question
The Ontario Court of Appeal finds no harm or foul in blanket mandatory fines. Pursuant to Section 737 of the Criminal Code of Canada, The Victim Fine Surcharge is a mandatory fine imposed on each and every individual that is found guilty of a criminal offence in Canada. On each summary … [Read more...]
Harassment as a New Workplace Safety Issue
Introduction Since harassment is the biggest trending topic related to the workplace, it seems opportune to highlight the harassment provisions in the new Alberta occupational health and safety ("OHS") legislation, which is known as Bill 30: An Act To Protect The Health And Well-Being Of Working … [Read more...]
Voices of Children in Parenting Coordination
Parenting coordination is a form of alternative dispute resolution ("ADR") targeting the needs of separated parents who are experiencing entrenched conflict and are having difficulty implementing court orders and parenting plans. Through different techniques such as negotiation, problem-solving, … [Read more...]
Reforming our Tax System: What Prime Minister Trudeau Can Learn from the Carter Commission (and his Father)
On July 18, 2017, the Federal Government, under the leadership of Prime Minister Justin Trudeau, released a consultation paper entitled “Tax Planning Using Private Corporations” (Consultation Paper), which identified three tax strategies that shareholders of private corporations may be able to use … [Read more...]
New Resources at CPLEA – Vol. 42:3
LawNow has created a Department called New Resources at CPLEA, which is now a permanent addition to each issue. Each post will highlight what's new, updated/revised or popular at CPLEA. All resources are free and available for download. We hope that this will raise awareness of the many resources … [Read more...]
