Properly characterizing an issue can have a great impact on the outcome of a case, if only by making particular facts more relevant than others. So many things in law hinge on subtle distinctions, not only between issues, but also between words. The case of Kruger Incorporated v Canada highlights this point, and it introduces some fundamental tax law concepts too.
With Donald Trump’s election, Brexit, and a slew of other events, international trade is at the forefront of political commentary around the world. I wanted to share an interesting case I came across, one that highlights the dizzying complexity of tax and international trade law. I recently discovered the blog site, Law and the Multiverse, […]
Marginal Tax Rates, Tax Credits, and Tax Deductions: The Basics of Computing A Tax Liability Introduction This comment introduces readers to the calculation of tax payable under Part 1 of the Income Tax Act, and the difference between tax deductions and tax credits. Generally, all income earned from employment, business, or a property is taxable. […]
The Ontario Government announced its bid to increase the minimum wage to $15 per hour by 2019, planning “to create better jobs and fair workplaces.” This plan is in line with the Government’s persistent message of fairness in its policies. The justification is that “Ontario’s economy has outperformed all G7 countries in real GDP growth […]
Regulation could be hurting businesses, and the One-for-One Rule is a good step towards solving this harm. But is it enough?