From Dusty Tomes to Artificial Intelligence: The History and Future of Legal Research

March 13, 2018 | Monica Layarda

This week's post looks at the evolution of legal research and its inextricable connection to advances in technology. 

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Introducing Tax Foresight's Interest Deductibility Navigator 

February 26, 2018 | Ann Velez

Introducing Tax Foresight’s Interest Deductibility Navigator

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Introducing our CCPC Status Navigator

February 26, 2018 | Seth Lim

This week’s post profiles Tax Foresight’s recently released CCPC Status Navigator, which determines whether a corporation is a Canadian-controlled private corporation (“CCPC”) for the purposes of the Income Tax Act (the “Act”).

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Recent Case Engages Two Tax Foresight Classifiers: Real Estate and Gross Negligence

February 26, 2018 | Divna Stojanovic

A recent case, DaCosta v. The Queen, 2017 TCC 234 (“DaCosta”), demonstrates how Tax Foresight can be used to analyze multiple issues within a fact scenario. The case concerned gains on the sale of two condos purchased pre-construction and sold...

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How does inducement affect notice owed to a dismissed employee?

December 22, 2017 | Hannah Brennen

Consider the following situation. You dismiss a 46-year-old employee who has been in your service for less than 4 years. You aggressively recruited him from a competitor, where he had worked for over 20 years. He relocated to take the position...

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How does employee health affect reasonable notice awards?

December 18, 2017 | Divna Stojanovic

Employers cannot be expected to predict how an employee’s health may be affected by a dismissal, but employers should account for an employee’s health condition when determining the appropriate amount of notice due upon dismissal. Employment...

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Birchcliff returns to the TCC: GAAR applied again

December 15, 2017 | Christine Hunter

On November 24, 2017, the Tax Court of Canada rendered its judgment in Birchcliff Energy Ltd. v. The Queen (TCC), 2017 TCC 234 ("Birchcliff"), holding that the GAAR was applicable to a series of transactions in which Birchcliff amalgamated with...

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Tax Foresight: 2017 in review

December 8, 2017 | Rory McCreight

As we approach the end of Tax Foresights first year on the market, we would like to share a glimpse of the impact of our technology to date. Below are some statistics on who uses Tax Foresightwhat types of legal issues they are researching,...

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Amendments to Ontario's ESA: misclassification of employees is riskier than ever for hirers

December 5, 2017 | Ann Velez

The consequences of misclassifying employees as independent contractors have always been serious. Just a few examples of the risks hirers face if they make this make include liability for overtime pay, lawsuits arising from vicarious liability...

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What does "ordinarily resident" mean?

December 5, 2017 | Kelsey Horning

What is the standard for determining when a Canadian citizen is non-resident for tax purposes?

In the leading case of Thomson v. MNR, [1946] CTC 51 (SCC), the Supreme Court of Canada considered the circumstances of a Canadian who sought to become...

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