PSWLaw will be closed on the following dates:
- December 24,
- December 25
- December 31
- January 1
We will be open from 10am – 3 pm on the following dates:
- December 28
- December 29
- December 30
Monthly Archives: December 2009
PSWLaw 2009-10 Holiday Hours
Supreme Court of Canada Recognizes Responsible Communication a Defence to Defamation
Today the Supreme Court of Canada released the decision Grant v. Torstar Corp.,* which changed the law on defemation.
The Court held that the existing law on defamation i.e., libel (written material) and slander (spoken words) should be modified to provide greater protection for communications on matters of public interest. The Court decided that the law up to now, with respect to statements that are reliable and important to public debate, has not been given adequate weight to the constitutional value of free expression.
Traditionally, there have been limited defences available to defamation actions. Below are two examples:
- the truth - Even the ugly truth cannot be held liable for damages to one’s reputation
- privileges - Certain types of communication are protected from defamatory claims, such as debates in the legislature
The Supreme Court ruled that these limited defences were inadequate in protecting the constitutional value of free speech. Prior to the decision, the law of defamation accorded no protection for statements on matters of public interest published to the world at large if they could not be proven to be true.
Therefore, the Court decided that a new defence of “responsible communication” should be recognized.
For protection through the defence of responsible communication, the following criteria must be met:
- The publication must be on a matter of public interests
- Tthe defendant must show that publication was responsible, in that he or she was diligent in trying to verify the allegation(s), bearing in mindo all the relevant circumstances
In recognizing the new defence of responsible communication, the Court reasoned as follows:
Although the right to free expression does not confer a licence to ruin reputation, when proper weight is given to the constitutional value of free expression on matters of public interest, the balance tips in favour of broadening the defences available to those who communicate facts it is in the public’s interest to know.
* Grant v. Torstar Corp., 2009 SCC 61
Today I Became a J.D.
Earlier this year the York University Senate approved the change of academic designation for Osgoode Hall Law School graduates from Bachelor of Laws to Juris Doctor (J.D.). Alumni can opt to convert their degree for a nominal fee.
Today I got my replacement degree!
The Dean of Osgoode Hall Law School stated the following on the change:
It will acknowledge that the degree holder has completed a period of post-secondary education prior to entering law school and that law is a second-entry degree. This is particularly important for international audiences who may not be familiar with the LLB and who may incorrectly think that an LLB is a first-entry degree.
Osgoode Hall Law School’s conversion isn’t the first in Canada. The University of Toronto has long since adopted the J.D. designation.
Ontario Attorney General Announces Changes in Family Law
Ontario Attorney General Chris Bentley announced today in a news release that changes in family law are coming.
The new Family Statute Amendment Act* received royal assent on May 14, 2009, and will come into force on March 1, 2010. This change is part of the McGuinty government’s efforts on justice reform.
While the Act doesn’t contain sweeping changes to the Ontario family law system, it aims to enhance efficiency in the family law courts.
Highlights of the changes include the following:
- New sections of the Pension Benefits Act provide for the valuation, for family law purposes, of the benefits and entitlements of members and former members of pension plans and for the division of their benefits and entitlements for certain family law purposes.
- Amendment of the definition of “net family property” in the Family Law Act specifies that debts and other liabilities to be excluded from the calculation of the value of property owned by a spouse on the valuation date include any contingent tax liabilities in respect of the property. The definition is also amended to exclude from the calculation of the value of property owned by a spouse on the date of marriage those debts that are directly related to the acquisition or significant improvement of a matrimonial home.
- The Children’s Law Reform Act is amended with a new section that permits a court to change a child’s surname in accordance with the Vital Statistics Act where an order has been made under the Act declaring someone to be the mother or father of the child.
- The Child and Family Services Act is updated to permit the court, while issuing a custody order, to make a restraining order without requiring a separate application.
*S.O. 2009, c. 11
Manitoba Holds Out against the HST
According to the Winnipeg Free Press, the government of Manitoba is in no hurry to jump onto the Harmonized Sales Tax (HST) bandwagon.
Premier Selinger made it clear that his government will not be joining provinces such as Ontario and B.C. in adopting the HST any time soon. In a news release on December 15, 2009, the Manitoba government stated its reasons against adopting the HST. The main concern was for the excessive tax burden on the consumer – an additional $400 million a year.
In fact, after considering the tax savings from the business sector, it’s estimated that the proposed harmonization may in fact cost the province about $134 million in lost revenue every year. Small wonder about the government’s position.
Manitoba is now one of the four provinces in Canada that hasn’t brought in an HST, including PEI and Saskatchewan. Alberta has no provincial sales tax and so isn’t a candidate for HST.
PSWLaw HST Bulletin: Dodge the Bullet and Save 8%
Since my posting on the HST (“HST to Become Reality for Ontarians,” December 10, 2009), I have received several inquiries regarding the upcoming HST. In response I’ve decided that I’ll post bulletins on new HST developments.
Ontario’s HST, or Harmonized Sales Tax, will blend the Goods and Services Tax (GST) and the Provincial Retail Sales Tax (PST) into one 13% tax at the conclusion of most sales of goods and services. Many goods and services that are currently not PST-taxable will become HST-taxable. As a result, consumers may be facing a little buyer’s remorse at checkout counters after the HST comes into effect.
One way of dodging the HST tax jump is to purchase in bulk goods and services not PST-taxable prior to the launch day for the new tax in Ontario, currently scheduled for July 1, 2010. As you may have guessed, such items are few and far in between. I’ve identified several of them below:
- Pre-paid funerals
- Pre-paid advertising
- Stamps
- Books
- Magazine subscriptions
Items that are exempted from the GST, such as produce and most other groceries, remain exempted from the HST.
Unfortunately, the GST/HST will be applied to professional services, such as accounting and legal services, when the accounts are rendered.
For example, a lawyer’s invoice issued the day before the HST commencement day will bear the 5% GST, while an invoice issued on or after that day will include the 13% HST.
Perhaps it’s a good time to resolve your accounting or legal issues and have the accounts rendered before the HST comes into effect.
Tagged Business Development, Canada Revenue Agency, CRA, GST, HST, Tax Law
Season’s Greetings 2009
Pancake Wang wishes you happy holidays on behalf of everyone at PSWLaw!
Tagged 2009, christmas, new year 2010, winter, year-end
HST to Become Reality for Ontarians
It’s now official: both Queen’s Park and Ottawa passed legislation regarding the harmonized sales tax (HST). The new measure will come into force in summer 2010 in Ontario.
The HST will blend the Goods and Services Tax (GST) and the retail sales tax (RST) on all goods and services that are subject to the GST. Until now, the GST and the RST are governed under different pieces of legislation; the GST under the Excise Tax Act,* the RST under the Retail Sales Act.^
Because of the different regimes, items that are subject to the GST may not be subject to the RST. For example, books and legal services are GST-taxable but are exempted under the RST.
After the two taxes become blended into the HST, all GST-taxable items become HST-taxable. Many items and most services currently exempted under the RST will soon become taxable under the HST regime. Unfortunately, it means the prices of books and legal services will jump 8%.
A piece of good news: some old exemptions on RST remain in place. Newspapers and meals under $4 are not subject to the new HST.
Las Vegas Gambler Sues Casino after Blowing $127 Million
The Wall Street Journal reported this story about a disgruntled gambler suing the casino after he gambled his fortune away - $127 million US.
According to the story,after facing several felony charges for outstanding gambling debts as high as $14.7 million US, the accused, Mr. Watanabe, turned the tables and sued the casino in civil court.
To keep the high-roller content on the premises, the casino had created a special rank of “chairman” in its loyalty program for the plaintiff Watanabe. The casino pampered him with a free three-bedroom suite at Caesar’s Palace and seven-course meals delivered to him while gambling. At one point the casino extended a $17 million credit to Watanabe to finance his gambling.
Watanabe alleges that he was too pampered and wants his money back. He claims that rather than turning him away while intoxicated, the casino plied him with alcohol and prescription drugs to encourage him to stay and gamble.
According to experts familiar with Nevada law, compulsive gamblers attempting to blame the casino for their losses are rarely, if ever, successful.
Watanabe is schudule to stand trial next summer on felony charges stemming from his debts.
(Actual) Dumb Legal Disclaimers and Product Warnings
Through my law practice, I’ve seen plenty of disclaimers – everything I touch comes with a disclaimer. (If it didn’t have one before, itwill after I’m done with them.) Here are a few actual disclaimers that I’ve come across through the years.
Toaster:
Not for underwater use
Christmas lights:
For indoor or outdoor use only
Pencils:
May be sharp after sharpened
Can of nuts:
May contain traces of nuts
Hairdryer:
Do not use while sleeping
Keep away from water
Sleeping pills:
May cause drowsiness
Iron:
May be hot during use
WARNING: Never iron cloths on the body
TV remote control:
Not dishwasher safe
Chainsaw:
Do not attempt to stop chain with hands.
Instant noodles:
Best used before expiration date
Will be hot after heating
Various household cleaners:
CAUTION: contains cleaning agents
Do not ingest
Avoid spraying in face or eyes
