Plan Early for the Sale of a Dental Practice
Context Over the past decade there has been growth in the market for the purchase and sale of dental practices. There is a natural fit between older dentists wishing to retire and younger dentists who wish to establish their own dental practice. In a very competitive market, there is a disti…Continue reading the post titled Plan Early for the Sale of a Dental Practice
Cybersecurity and Privacy Considerations for Professionals
Professional organizations, including medical, dental and other health care practices, continually depend on technology and digital advancements to collect, store and organize information about their patients. Increasing use of electronic data and electronic medical records creates a heighte…Continue reading the post titled Cybersecurity and Privacy Considerations for Professionals
What about greenhouse gas emissions – Are we going far enough?
Recently, two cases State of Netherlands v Urgenda (December 20, 2019) and Juliana v. United States (January 17, 2020) highlight the contradictory role of the courts as it relates to reductions in greenhouse gas emissions. The Urgenda decision, issued by the Supreme Court of the Netherlands,…Continue reading the post titled What about greenhouse gas emissions – Are we going far enough?
Section 85: Rollover and Income tax planning
A Section 85 Tax Rollover (“rollover”) is term used to describe a special tax technique that allows a taxpayer to defer all or part of the income which would otherwise be taxed upon transfer. In other words, it allows a taxpayer to defer paying taxes on assets transferred. This is especially…Continue reading the post titled Section 85: Rollover and Income tax planning
Realtors, treat yourselves fairly
Bill 104, Tax Fairness for Realtors Act, 2017 represents a potential opportunity for realtors in Ontario to engage in tax planning strategies that were not previously available to them. Under this proposed Bill, realtors will be permitted to establish a Personal Real Estate Corporation (PREC…Continue reading the post titled Realtors, treat yourselves fairly
What Exactly is Canada Doing About the Protection of Our Environment?
The Federal Government is required under the Federal Sustainable Development Act, S.C. 2008, c.33 (“Act”) to provide Canadians with a strategy as directed by the precautionary principle. The precautionary principle is defined in section 2 of the FSDA, for implementing any thing, action or…Continue reading the post titled What Exactly is Canada Doing About the Protection of Our Environment?
Coronavirus – Employers’ Frequently Asked Questions
With health experts proclaiming that the Wuhan Novel Coronavirus (i.e., the “Coronavirus”) is likely to become a pandemic, Canadian employers should prepare for the worst and plan how to respond to various employment-related issues that could arise if the virus continues to spread. With that…Continue reading the post titled Coronavirus – Employers’ Frequently Asked Questions
Climate Justice and Equality of Women and Girls
On November 7, 2019, the National Association of Women and the Law (“NAWL”) and Friends of the Earth (“FOE”) filed a Memorandum of Argument of the Proposed Intervenor in the Climate case being appealed to the Supreme Court of Canada (“SCC”) by the Provinces of Ontario and Saskatchewan. The F…Continue reading the post titled Climate Justice and Equality of Women and Girls
Guidance from the Canadian Securities Regulators on Crypto-Platforms
Last week, the Canadian Securities Administrators (the “CSA”) published guidance on situations when securities legislation may apply to entities that facilitate crypto-currency trading. The CSA is an umbrella organization of securities regulators from each of the provinces and territories. T…Continue reading the post titled Guidance from the Canadian Securities Regulators on Crypto-Platforms
When is an investigation “appropriate in the circumstances”?
Every investigator has had one of “those” files. Allegations are abundant, historical, and/or about things like “he walked past me once without speaking to me.” Can an investigator refuse to look into allegations if they are ancient? What if they wouldn’t constitute harassment even if they c…Continue reading the post titled When is an investigation “appropriate in the circumstances”?