Category Archives: Miscellaneous

Every now and then I can’t resist a little legal humour. The following joke is relayed by the law blog Sui Generis:

An employee of a corporation owns an option to purchase a share in the capital of the corporation. The corporation decides to amend the terms of the option. Does the amendment have any tax consequences? Maybe.

I often send links to clients and colleagues by email, but sometimes the links are extremely long and complicated so that they are broken and unusable when they arrive at their destination. That’s where tinyurl.com comes in handy. “http://www.lawtimesnews.com/Headline-News/Record-$169-million-award-will-raise-the-bar” becomes … Continue reading →

In the interests of doing my part to be part of Web 2.0, I’ve deleted my page on this blog devoted to links of interest to tax practitioners, and I’ve created a page of links at delicious.com instead. Those of … Continue reading →

Bryan Walters at Wade Group was kind enough to forward to me a link to the five-page “election letter” that the CRA wants taxpayers to use who are making elections under subsection 56.4(3) of the Income Tax Act.

Thursday last I tried, once again, to explain the restrictive covenant rules in proposed section 56.4 of the Income Tax Act (Canada) to a seminar hosted by the Hamilton Law Association (please send an email to me if you would … Continue reading →

I’ve found yubnub.org to be a pretty useful tool especially after I integrated it with Firefox, my browser of choice. With a few keystrokes, I am able to perform searches, including Google and Google Maps searches, without having to go … Continue reading →