Tax

  • May 06, 2026

    Trading aimed at generating tax losses not source of income: Federal Court of Appeal

    The Federal Court of Appeal has upheld a finding that commercial trading activity will not qualify as a source of income for tax purposes if it is undertaken in pursuit of tax losses rather than profit.

  • May 06, 2026

    When AI and intellectual property threaten estate planning: Practical strategies

    By now, it should be abundantly clear that modern estate planning — particularly for clients with intellectual property — is less “tidy will and testament” and more “multidimensional chess played against the future.” The good news? There are strategies. The less-good news? They require actual planning.

  • May 05, 2026

    Former SCC justice Louise Arbour named Canada’s next governor general

    Prime Minister Mark Carney has announced that former Supreme Court of Canada justice Louise Arbour will become Canada’s next governor general. Arbour will become the first former judge of the top court to take on the vice-regal role.

  • May 05, 2026

    Canadian Appeals Court rejects pseudolegal tax arguments outright, without trial

    In Blake v. Ahmed, 2025 BCCA 384, the British Columbia Court of Appeal reaffirmed that litigants advancing organized pseudolegal commercial arguments (OPCA), cannot expect their claims to proceed to trial. The decision underscores the judiciary’s continued willingness to summarily dismiss legally untenable claims, particularly where they seek to challenge established tax enforcement mechanisms and waste the court’s time.

  • May 04, 2026

    Ontario’s government wants to keep you in the dark: What are they hiding?

    Roughly every four years, voters elect a government and grant it significant powers and responsibilities. But winning an election does not mean one has been given carte blanche to act as they see fit until the next election. Governments must exercise public power in accordance with the Constitution, and voters have the right to know how elected officials are using this power. Ontario’s rushed amendments to freedom of information and privacy laws enacted a few days ago through the government’s Bill 97, Plan to Protect Ontario Act (Budget Measures), 2026 directly attack both of these fundamental democratic principles.

  • May 01, 2026

    Using AI to prepare legal documents? Lessons for privilege protection in Canada

    In Canada, privilege protections are analogous but termed differently. Solicitor-client privilege safeguards confidential communications between a client and lawyer (or agents) made for obtaining or giving legal advice. Litigation privilege covers documents created predominantly for anticipated or ongoing litigation, including third-party inputs if directed toward that purpose. Both require intent to maintain confidentiality and reasonable steps to do so.

  • May 01, 2026

    Bar says it ‘likely’ will appeal B.C. ruling that lawyer independence doesn’t require self-regulation

    Heralding a significant shift in the Canadian legal landscape, the British Columbia Supreme Court has rejected the legal profession’s constitutional challenge to the B.C. Legal Professions Act — legislation that would end more than 150 years of lawyer self-governance and self-regulation by benchers elected from the provincial bar.

  • April 30, 2026

    Using AI to prepare legal documents? They might not have lawyer-client privilege protection in Canada

    The rapid evolution of artificial intelligence (AI) is transforming legal practices worldwide, offering tools that can draft documents, analyze cases and streamline research with unprecedented speed. However, a recent U.S. court ruling has ignited fierce debates about the risks, particularly around privilege protections.

  • April 29, 2026

    CFIB says economic update doesn’t help shrinking number of SMEs

    The Canadian Federation of Independent Business (CFIB) has stated that measures announced in yesterday’s federal spring economic update were “not enough to halt the alarming loss of small businesses” across the country.

  • April 29, 2026

    Andrea Stevanovik joins Langlois as tax lawyer

    Langlois has added Andrea Stevanovik as a lawyer in its business law group.