Windfalls in the Tax Court
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
British Columbia’s New Money Judgment Enforcement Act: An Overview
An overview of the new British Columbia Money Judgment Enforcement Act.
Navigating the Grey (Part 2): Deciphering the Meaning of the term “Making” under Section 42 of the Canadian Patent Act.
The Federal Court of Canada provides further clarity on the meaning of the term "making" under Section 42 of the Patent Act.
McMillan’s Annual Privacy, Data Protection and Cybersecurity Client Seminar
This program will provide an overview of recent significant decisions and regulatory guidance, along with discussions about the privacy implications of AI and how deceptive design patterns could be impacting your organization’s legal compliance.
Risking More than Just a Bad Review: Employer Found Vicariously Liable for Acts of Employee in Providing Services
Are employers focused on claims of harassment or discrimination by employees against members of the public who are receiving services from the employer?
Get updates delivered right to your inbox. You can unsubscribe at any time.