Jean-Baptiste Colbert said, “The art of taxation consists in so plucking the goose as to procure the largest quantity of feathers with the least possible amount of hissing.” I suspect that this is the closest that most would equate tax and the arts. But the arts provide the livelihood of … [Read more...]
Working from Home: Income tax issues
UPDATE FROM THE AUTHORS In the November 30, 2020 Economic Statement, the Government announced the following relief for Canadians working from home during the pandemic: To simplify the process for both taxpayers and businesses, the CRA will allow employees working from home in 2020 due to COVID-19 … [Read more...]
A Tale of Two Cities: Residential property assessments and appeals in Calgary and Vancouver
Commercial and residential property taxes are by far the largest source of revenue for Canadian municipalities – about one third of the budgets in large cities. Other revenue streams include provincial grants and licenses, permits and user fees. Residential accommodation is taxed on market-based … [Read more...]
The Right to Housing as a Human Right
International human rights law acknowledges everyone’s right to an adequate standard of living, which includes the right to adequate housing. Many international legal instruments protect the right to adequate housing, including: the Universal Declaration of Human Rights (Article 25); the … [Read more...]
Fixing Canadian Crown Copyright
The federal Copyright Act establishes the legal framework for use of copyright-protected works in Canada. Under the Act, rights-holders have the exclusive right to reproduce and re-use substantial amounts of a work unless such uses fall under one of the statutory exceptions to copyright … [Read more...]
Copyright No Plaything: Celebrity Tattoos In Video Games
Tattooed celebrities are abundant; from Shawn Mendes’s fan-designed butterfly, to Drake’s “6 God” praying hands, to the elaborate artwork displayed on the bodies of professional athletes like basketball star LeBron James (by one account more than half of all active NBA players have tattoos) — the … [Read more...]
Know Your Rights: Copyright in Canada in the era of COVID-19 and beyond
The effects of the COVID-19 pandemic and social distancing measures hit Canada’s arts communities early, hard and fast. Even when present measures ease up, the return of performing artists to the stage looks to be a slow one. Some creators may use this time in isolation to craft new works, while … [Read more...]
Do Books Relieve Children’s Pain During Divorce?
Families are no longer as secure as they used to be. The process of divorce and separation can deeply affect children, as can exposure to new types of family structures. Children may feel stressed, frustrated and confused. When parents separate or divorce, children may: have difficulties … [Read more...]
Criminal Acts in Children’s Stories
Many years ago I defended a young man on a charge of “criminal harassment”. This was shortly after the federal government added this crime to our Criminal Code. The offence involves repeatedly following or communicating with another person when you know that the other person does not want to hear … [Read more...]
Bear With Me: Law for little ones
Children, even from infancy, learn about rules. They are told not to run with sharp objects, not to touch a hot stove, and that when darkness falls, they will be expected to go to bed. As children grow, they learn about the rules that govern the world around them. They begin to learn that they exist … [Read more...]
