Today is the 20th anniversary of this blog. I made my first post on it on August 22, 2005. I’m now working on post number 1,077.
Canada Child Benefit and Shared Custody
In Wong v R, 2025 TCC 24 (informal procedure), Mr Justice Bocock provided a helpful road map of the surprisingly complicated rules relating to shared custody and entitlement to the Canada Child Benefit.
Post Number 1,000
This post is number 1,000 in this, my blog about Canadian income tax law. I have been writing here more or less regularly, since August, 2005. I started writing the blog as a way of informing clients about recent developments…
UHT Traps
It appears that the underused housing tax (UHT) might apply to residential property owned by a partnership one of the partners of which is another partnership a trust where one or more of the beneficiaries of the trust is another…
Underused Housing Tax Act
Bill C-8 will enact the Underused Housing Tax Act (the “UHT Act”). The UHT Act will impose an annual tax equal to 1% of the value of certain residential properties. There are steep penalties for failing to file the associated…
Betrayed by fonts
This story warmed my font-nerd heart. A bankruptcy trustee hired an expert in typography and design who testified that a document supposedly created in 1995 used fonts that weren’t available to the public until 2007. *Sad trombone sound*.
We have moved!
We have moved! We are still at 20 Hughson St S in Hamilton, but our new suite number is 707. All of our other contact details remain the same. Our updated contact information can be found here. Because of COVID-19,…
COVID-19 update
Our office remains closed for now even as the province re-opens after the pandemic. We continue to serve our clients, however, by phone and by email. Our contact information can be found here.
Hiatus
I haven’t posted since May 20, 2020, which represents one of the longest (if not the longest) stretches I’ve gone without adding content to this site. My site was hacked, and so it has taken me a while a to…
OFFICE CLOSED
In view of the fast-developing COVID-19 pandemic, our office will be closed to the public until further notice. We remain available to assist clients via phone, email and video conference.