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Archives for April 2021

By Marie-Yosie Saint-Cyr, LL.B. Managing Editor | 2 Minutes Read April 28, 2021

National Day of Mourning virtual commemoration

On April 28, 2021, around 80 countries worldwide will continue to mark the official Day of Mourning to commemorate those workers who have suffered work-related injuries, illnesses and deaths virtually amid the ongoing COVID-19 pandemic.

Article by Marie-Yosie Saint-Cyr, LL.B. Managing Editor / Business, Employee Relations, Health and Safety / April 28 Day of Mourning, COVID-19, employment law, NAOSH, safe workplace

By Occasional Contributors | 7 Minutes Read April 27, 2021

Changing structured arrangements into reasonable person test – Part 2

BILL S-222 An Act to amend the Income Tax Act (use of resources), which was introduced on February 8, 2020, is discussed in this four-part post.

Article by Occasional Contributors / Not for Profit / BILL S-222 An Act to amend the Income Tax Act (use of resources), charitable activities, charities, Income Tax Act, reasonable person test, structured arrangements

By McCarthy Tétrault LLP | 3 Minutes Read April 26, 2021

Red flag indicators for virtual currency transactions

On December 2, 2020, the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC) published guidance on money laundering (“ML”) and terrorist financing (“TF”) red flag indicators for virtual currency transactions. In Canada, businesses dealing in virtual currency are subject to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (Canada).

Article by McCarthy Tétrault LLP / Finance and Accounting, Information Technology / FINTRAC Guidelines, money laundering, red flag indicators, terrorist financing, virtual currency

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