Tax
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September 23, 2025
Getting to ‘yes’: Settlement approvals for persons under disability
No settlement involving a person under disability, which includes the elderly incapable of managing their property and personal care, is binding on that incapable person unless the court approves of the settlement. That is because, while settling disputes before a hearing is encouraged by our judicial system, the legislature also recognizes that the incapable person would not have been able to properly consent to the settlement, and the court ought to review settlement for appropriateness to safeguard the incapable person’s interests.
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September 23, 2025
No benefit of hindsight: Ontario Court of Appeal clarifies framework for rectification
Rectification is an equitable remedy that corrects mistakes in written agreements. The recent case from the Ontario Court of Appeal, Pyxis Real Estate Equities Inc. v. Canada (Attorney General), 2025 ONCA 65, provides an important reminder of how rectification operates in the tax context and the importance of obtaining good tax advice.
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September 22, 2025
Ryan Walter rejoins DLA Piper as associate
Ryan Walter has returned to DLA Piper (Canada) LLP’s Edmonton office as an associate in the corporate group.
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September 22, 2025
Governance by whack-a-mole: A midterm report from the law society
At just past the halfway point of my first term as bencher, it feels like time for a midterm reflection.
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September 19, 2025
SCC rules 5-4 in favour of Toronto homeowners’ adverse possession claim against municipal parkland
In a far-reaching adverse possession judgment that rejects a judge-made immunity for municipal parkland facing matured possessory claims in Ontario, the Supreme Court of Canada has ruled 5-4 that two Toronto homeowners own a piece of adjoining municipal parkland that was fenced into their backyard decades ago by the home’s previous owner.
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September 19, 2025
CRA hires more staff, boosts digital tools to cut wait times during 100-day improvement plan
The Canada Revenue Agency (CRA) is enhancing its ability to answer taxpayer calls, working through a backlog of tax adjustments, and expanding digital self-serve options as part of its 100-day service improvement plan.
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September 18, 2025
CRA decision set aside due to applicant receiving bad legal advice
Despite finding that a decision by an officer of the Canada Revenue Agency (CRA) was reasonable, the Federal Court set aside the decision because the applicant received incompetent information from her lawyer.
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September 18, 2025
Court backs CRA denial of interest relief to taxpayer despite 10-year objection delay
The Federal Court has upheld a Canada Revenue Agency (CRA) decision denying a taxpayer relief from arrears interest that accumulated over nine years while his objection to a reassessment was held in abeyance pending the outcome of a related test case.
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September 17, 2025
Ford urges Carney to maintain Chinese EV tariffs to protect auto jobs, investments
Ontario Premier Doug Ford has called on Ottawa to maintain a 100 per cent tariff on Chinese electric vehicles (EVs) in an open letter to Prime Minister Mark Carney, calling it critical to a future trade deal with the U.S. and to the auto sector.
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September 17, 2025
The future of estate law: Human AI prompts for the protection of creative legacies
“Non omnis moriar” (Not all of me will die) — Charles Jennens (1773)