Windfalls in the Tax Court
A former land developer in Henco Industries Limited v. The Queen successfully argued before the Tax Court that a $15.8 million payment from the Ontario government should be characterized as a non-taxable capital receipt and a separate payment of $650,000 from the Ontario government should be characterized as a non-taxable windfall.
Insights (5 Posts)View More
All Things Tariffs: A Comprehensive Overview of Where We Stand Today
In response to US tariffs, Canada has imposed retaliatory tariffs on a wide variety of products. Recent developments now include opportunities for remission.
Who Owns a Thought? Navigating Legal Issues in Neurotech
In this bulletin, we explore some legal considerations that could arise as consumer-oriented neurotechnology becomes increasingly accessible.
Return-to-Office Mandate Triggers Constructive Dismissal (… This Time)
An employer’s return-to-office mandate constituted grounds for constructive dismissal of an employee with a longstanding work-from-home arrangement.
Breaking the Deadlock: How Shareholders’ Agreements and “Shotgun” Clauses Help Resolve Disputes
Shareholder disputes are common in businesses, but a well-drafted shareholders’ agreement containing a “shotgun” clause can help provide a resolution.
The End of a Saga: Application of Due Diligence Assessment Criteria for “Employers” in R v. Sudbury Upheld
The Ontario Court of Appeal issued a final ruling that provides practical guidance to project owners respecting their obligations as “employers” under the OHSA.
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