Tax law is no easy business. There are lots of complicated and seemingly conflicting rules, and tax litigation can come across as quite technical. Perhaps to add some animation to tax litigation proceedings, judges can add some clever wit buried in their decisions.

In 2015, a private corporation earning rental income was eligible for a dividend refund under subsection 129(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), but failed to do so due to health problems of its principal. It applied for relief from the Minister under the discretionary taxpayer relief professions in subsections . . . [more]

One Sunday each month OnPoint Legal Research provides Slaw with an extended summary of, and counsel’s commentary on, an important case from the British Columbia, Alberta, or Ontario court of appeal.

Clancy v. Clancy, 2018 BCCA 448

Adam v. Insurance Corporation, 2018 BCCA 482

AREAS OF LAW: Insurance law; Personal injury; Hit and run; Definition of “highway”

~A sandbar that is used by members of the public to access fishing areas, but is not maintained or improved by public entities, is not a “highway” for the purposes of the Insurance (Vehicle) Act.~

BACKGROUND

This case . . . [more]

One Sunday each month we bring you a summary from Supreme Advocacy LLP of recent decisions at the Supreme Court of Canada. Supreme Advocacy LLP offers a weekly electronic newsletter, Supreme Advocacy Letter, to which you may subscribe. It’s a summary of all appeals as well as leaves to appeal granted so you will know what the SCC will soon be dealing with (December 21, 2018 – January 25, 2019 inclusive).

Appeals

Constitutional Law/Charter: Right to Vote
Frank v. Canada (Attorney General), 2019 SCC 1 (36645)

A.G. Canada concedes the limit on the voting rights of . . . [more]

Every week we present the summary of a decision handed down by a Québec court provided to us by SOQUIJ and considered to be of interest to our readers throughout Canada. SOQUIJ is attached to the Québec Department of Justice and collects, analyzes, enriches, and disseminates legal information in Québec.

PERSONNES : Même si le CHUM a prouvé qu’il était urgent de soigner un patient dont les membres sont nécrosés par des engelures, imposer à ce dernier une amputation des jambes à ce stade-ci aurait des conséquences néfastes plus importantes que les effets bénéfiques qu’il pourrait en tirer.

Intitulé :  . . . [more]

From the moment I created my first public legal education family law website, BC Family Law Resource, in 2001, I have been contacted by people from across Canada, mostly in British Columbia, dealing with difficult family law issues on their own. Although a study of the users of the website’s current incarnation, JP Boyd on Family Law, found that a significant share of users are legal professionals, it was litigants without counsel and people simply browsing for legal information who I originally set out to help.

In the years that passed, hundreds, maybe thousands, of people have gotten in . . . [more]

Each Friday, we share the latest job listings from Slaw Jobs, which features employment opportunities from across the country. Find out more about these positions by following the links below, or learn how you can use Slaw Jobs to gain valuable exposure for your job ads, while supporting the great Canadian legal commentary at Slaw.ca.

Current postings on Slaw Jobs (newest first):

• Content Editors – Employment and labour law subject matter experts (Contract Role) | Concord, ON
  (First Reference Inc)
• Policy Counsel (Contract Role) | Ottawa, ON
  (Federation of Law Societies of Canada)
• Associate Lawyer, Class Actions (Full-time) | London,

It’s common that the type “A” personality attracted to the practice of law would similarly be enticed to take on leadership positions when on offer. These may be external – such as a board opportunity, or internal – such as a chance to serve on a committee, as head of a practice group or client team, on the executive or as managing partner.

Often, the decision to pursue or accept these positions is made from an emotional standpoint. We want to be seen as desired. We want that title on our biography. We want to be seen as someone who . . . [more]

The use of surveillance cameras in the workplace in Canada is quite common. Often, surveillance cameras are installed to deter theft, vandalism, assault, harassment and suspected criminal or improper activity. However, many employees question the right of employers to record them in the workplace and state that it is a breach of their privacy. Do employees’ privacy rights compete with employers’ needs to ensure that his or her employees do their job, come in at the right hours, and don’t behave inappropriately?

This case involves a union’s application to exclude video footage from the admissible evidence in a recent grievance . . . [more]

Several times each month, we are pleased to republish a recent book review from the Canadian Law Library Review (CLLR). CLLR is the official journal of the Canadian Association of Law Libraries (CALL/ACBD), and its reviews cover both practice-oriented and academic publications related to the law.

Torts: A Guide for the Perplexed. By GHL Fridman. Toronto: LexisNexis Canada, 2017. 174 p. Includes bibliographic references and index. 978-0433495543 (hardcover) $85.00.

Reviewed by Lisa Marr
Library Technician
Perley-Robertson, Hill & McDougall LLP/s.r.l
In CLLR 43:4

As a law library technician, I am ashamed to admit that before reading this . . . [more]

Canada’s Anti-spam law (CASL) is ambiguous and very onerous to comply with. The Parliamentary INDU Committee, that studied the law, has made numerous recommendations in order to provide needed clarity to the law. In December 2017 their report stated “The Act and its regulations require clarifications to reduce the cost of compliance and better focus enforcement.” The Government has responded confirming they intended to act on the recommendations.

While we wait for that certainty the CRTC has issued a further Guidance document, Guidelines on the Commission’s approach to section 9 of Canada’s anti-spam legislation (CASL), Compliance and Enforcement Information . . . [more]

This post summarizes a full-text article with the same title on the SSRN, and refers to Fasken InHouse.

The Law Society of Ontario (LSO) is to have a bencher[1] election on April 30, 2019. We should vote only for those candidates that present solutions to the access to justice-unaffordable legal services problem (the “A2J problem”). Governments are now reacting without law societies.

Benchers have to be something more than the present part-time amateurs who bring to the job only the expertise of a lawyer to deal with major problems that are not legal problems, e.g., the . . . [more]

Each Wednesday we tell you which three English-language cases and which French-language case have been the most viewed* on CanLII and we give you a small sense of what the cases are about.

For this last week:

1. McGoey (Re), 2019 ONSC 80

[25] Mr. Phinney has definitively identified the typeface used in the Ledge Lodge document, dated January 4, 1995, as set in a font called Cambria. As of January 4, 1995, however, the Cambria typeface had not yet been created. It was designed for Microsoft beginning in 2002 and did not reach the general public until January . . . [more]