Usually tax laws apply to everyone. However, in 2017, the Federal Government introduced a special tax on dividends that treats family-owned private businesses that provide services more harshly than other
I have been following the evolution of medical assistance in dying in Canada since before the Supreme Court of Canada released its reasons for judgment in the Carter decision.
In my previous article, Discharging a Builders’ Lien on Posting of Security: How Much is Enough?, I discussed the two pronged approach by the courts when considering what is sufficient