Daren Baxter QC, announced President of the Nova Scotia Barristers’ Society

Maximum penalties under the Underused Housing Tax Act (UHTA) are significant: initial penalties for a single taxation year can be as high as…

Understanding the taxation of Indigenous Peoples’ governments and structuring of their economic development initiatives is more relevant than…

Didn’t file your taxes on time – or made a mistake in your tax filings? All might not be lost. There is the possibility of relief from the…

Updated April 16, 2024. If you’re a trustee of a trust that might no longer serve its purpose or is sitting idle, now’s the time to…

Updated February 28, 2025. On December 15, 2023,  the Affordable Housing and Groceries Act became law, giving developers of specific types…

Can a business providing both exempt supplies and taxable supplies of goods and services claim Input Tax Credits (ITCs) under the Excise Tax Act…

Owning your own business offers many opportunities. But it also carries inherent risks, including exposure to personal liability. These three…

A Will is a key ingredient of any estate plan - and one of the most important documents a person ever signs. It allows a person to control how…

Updated January 31, 2025. Beginning December 31, 2022, certain owners of residential property in Canada are required to annually report and…

Lawyers and accountants advise clients on options for organizing their personal and business affairs in a tax-efficient way. Clients enter into…

On May 22, 2010 (affectionately known as “Bitcoin Pizza Day”), a Floridian bought two Papa John's pizzas with Bitcoin. The day is famous…

Estate planning is a customized process; the goal is to create a plan that’s best for a person’s unique situation. And while all estate…

An ever increasing number of people originally from China now reside in Canada. It is more important than ever to recognize and understand the…

For business owners, estate planning is directed at protecting the business’s legacy as well as the financial security of both family members…

Updated March 7, 2025. Estate planning is directed at protecting your assets and your loved ones from creditors and unnecessary income tax or…

Updated July 10, 2024. If you “own” a company incorporated under either the Canada Business Corporations Act or under the corporate…

This publication has been updated as at July 8, 2022. Changes to the Canada Business Corporations Act (CBCA) over the past several years have…

Equity compensation plans are a valuable and versatile tool for many corporations, from early-stage startups to established blue-chips.…

Whether a provincial court will grant police a “production order” under the Criminal Code of Canada requiring a non-Canadian company to…

Recently, the Federal Court of Appeal confirmed that a tax debtor’s bankruptcy does not extinguish the federal Crown’s priority to proceeds…

A corporation does not always sail in calm or safe waters. Cash shortages, unattainable or unmet goals, Board disagreements over the best course…

In three years (lightning speed in the law), medically assisted dying went from being illegal to being legal. A great deal has changed, a great…

Connections between Canadians and the U.S. have never been as numerous or transparent as they are now: many Canadians own U.S. property, have…

You’re on a tight timeline to issue a press release. You finish your draft and ‘cut & paste’ your standard “forward-looking…

Subsection 55(2) of the Income Tax Act (Canada) is an anti-avoidance provision intended to prevent capital gains stripping by deeming an…

Incorporation offers legal advantages to sole proprietors of small businesses, including certain tax advantages. However, when a corporation…

Updated August 25, 2022. Many believe that only public companies or large, established companies with many shareholders need to be concerned…

Most Canadians have heard about Canada’s Anti-Spam Legislation (CASL): we’ve been bombarded with “CASL Compliant” emails asking us to…

Updated February 17, 2021. Trusts offer a very useful estate planning solution for a wide variety of special estate planning situations.…