January 2014

Today’s blog was written by Katie Ionson. The Tax Court of Canada’s decision in Brent Kern Family Trust v. R was released on October 17, 2013. Brent Kern is the first reported case to apply the watershed decision of the Federal Court of Appeal (the “FCA”) in R. v. Sommerer, which was released in 2012. The case is unusual in that the normal positions of the parties were reversed: the….

Happy New Year. I write this blog at the end of 2013 while we have power. What I mean is we have power back after 4 days without. We were one of the lucky ones- without heat or hydro for only 4 days. Our phones and internet are still not working. We were also very fortunate to be able to stay with friends. For the many older individuals who live….