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Tax and the budget: from carbon capture investment credits to hikes for banks

Canada’s 2022 budget contains some significant tax changes that will affect Canadian businesses. The carbon capture Investment Tax Credit first introduced in 2021 has been reintroduced; banks and insurers will see their taxes increase; and the General Anti-avoidance Rule (GAAR) will be revisited, with legislative proposals to be tabled by the end of the year.
Investment Tax Credit The Lawyers Daily Lexisnexis Canada The Lawyers Weekly Aw News Egal News

New Zealand Mr. Big conviction quashed, charge dismissed

Two years ago I commented on a murder conviction in New Zealand that had been achieved by means of a Mr. Big operation (Mr. Big secures conviction in New Zealand). The jury had found David Lyttle guilty of murdering Brett Hall for whom Lyttle had been building a house on Hall’s rural property north of Wellington. There was no body and negligible confirmatory evidence. Furthermore, many of the statements made to “Scott” (Mr. Big) were either provably false or prima facie implausible. The ju...
New Zealand The Lawyers Daily Lexisnexis Canada The Lawyers Weekly Aw News Egal News

Man's atheism not impacted by denial of licence to build hydro generator: B.C. Court of Appeal

B.C.’s top court has upheld a decision by the provincial government to deny a man’s attempts to build a small hydroelectric generator on a creek important to the spiritual practices of a First Nation, despite his arguments that the move denied his constitutional rights to a religiously neutral state.
The Lawyers Daily Lexisnexis Canada The Lawyers Weekly Aw News Egal News Canada Law

Ontario courts can order child support even when same foreign order exists, Appeal Court rules

Ontario courts can make child-support orders under the province’s Interjurisdictional Support Orders Act (ISO Act) even if such measures exist in other jurisdictions, the Ontario Court of Appeal ruled in Ontario (Family Responsibility Office, Director) v. Bougrine 2022 ONCA 161, released on Feb. 24.
Ontario Court Interjurisdictional Support Orders Act The Lawyers Daily Lexisnexis Canada The Lawyers Weekly Aw News

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Man's atheism not impacted by denial of license to build hydro generator: B.C. Court of Appeal

B.C.’s top court has upheld a decision by the provincial government to deny a man’s attempts to build a small hydroelectric generator on a creek important to the spiritual practices of a First Nation, despite his arguments that the move denied his constitutional rights to a religiously neutral state.
The Lawyers Daily Lexisnexis Canada The Lawyers Weekly Aw News Egal News Canada Law

Justiciability a major hurdle for climate change lawsuits, legal experts say

The Quebec Court of Appeal has denied the certification of a Montreal environmental group’s proposed climate change class action suit against the federal government, holding that it was not justiciable. This is the latest in a series of climate change litigation cases that have been thwarted by the justiciability doctrine, prompting questions over the successful viability of using broadly framed Charter arguments in climate justice suits in Canada.
Quebec Court The Lawyers Daily Lexisnexis Canada The Lawyers Weekly Aw News Egal News

What is standard of review for appeals from Trademarks Opposition Board?

The Federal Court of Appeal has confirmed that it is not appropriate to set aside decisions made by hearing officers of the Trademarks Opposition Board unless a clear error has been made (Industria de Diseno Textil, S.A. v. Zara Natural Stones Inc. [2021] F.C.J. No. 1990).
Federal Court Trademarks Opposition Board The Lawyers Daily Lexisnexis Canada The Lawyers Weekly Aw News

Feds to dispute U.S. softwood lumber duties under Canada-United States-Mexico Agreement

On Dec. 21, the Minister of International Trade, Export Promotion, Small Business and Economic Development, Mary Ng, announced that Canada filed notices challenging the “final results of the U.S. Department of Commerce’s second administrative reviews of the United States’ anti-dumping and countervailing duty orders on softwood lumber from Canada under Chapter 10 of the Canada-United States-Mexico Agreement (CUSMA).”
Us Department Of Commerce Economic Development International Trade Export Promotion Small Business The Lawyers Daily

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