Over a year ago then Finance Minister Jim Flaherty announced that there would be major changes in the way Canadians would be taxed at death. The new system created what was called a Graduated Rate Estate which, amongst other things, entitles the estate of a taxpayer to the graduated rates of tax which are applied to living taxpayers. After 36 months the estate, if not wound up by then, would be taxed at the highest marginal rates.
Project manager convicted of criminal charges in Christmas Eve swing stage collapse
The tragic Christmas Eve 2009 swing stage collapse which led to the deaths of four workers and the serious injury of another at a west Toronto construction site continues to have legal repercussions and break new ground in health and safety law.
Size does matter: Quebec court weighs in on French language laws
While 2014 brought a new liberal government to the province of Quebec, it did not bring any respite from the enforcement of the Charter of the French Language . We should expect the Charter to remain relevant to businesses operating in the province for the foreseeable future.