Business Development

Supreme Court of Canada Recognizes Responsible Communication a Defence to Defamation

Posted in: "All, Business Development by Admin | No Comments Tuesday, December 22, 2009

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:

  1. The publication must be on a matter of public interests
  2. 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

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Manitoba Holds Out against the HST

Posted in: "All, Business Development by Admin | No Comments Wednesday, December 16, 2009

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.

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PSWLaw HST Bulletin: Dodge the Bullet and Save 8%

Posted in: "All, Business Development by Admin | No Comments Wednesday, December 16, 2009

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.

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HST to Become Reality for Ontarians

Posted in: "All, Business Development by Admin | 1 Comment Thursday, December 10, 2009

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.

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(Actual) Dumb Legal Disclaimers and Product Warnings

Posted in: "All, Business Development, Just for Laughs by Admin | 1 Comment Monday, December 7, 2009

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

Seen funnier ones? Submit yours in the comments section.

A Brief Note on Income Tax and Jail Time

Posted in: "All, "Brief Note" Series, Administrative Law, Business Development by Admin | No Comments Wednesday, December 2, 2009

Under the Canada Income Tax Act,* most disputes are processed administratively through assessments and re-assessments. If a taxpayer disagree with the Minister’s assessment, the taxpayer may institute a civil proceeding before the Tax Court. These proceedings are civil in nature and generally don’t result in imprisonment, unless the taxpayer is prosecuted criminally.

As it turns out, unlike its US counterpart, the Canada Revenue Agency doesn’t conduct criminal prosecutions. Criminal prosecutions under the Act are referred to the Department of Justice, which considers criminal charges based on evidence.

The offcences that may result in criminal prosecutions are listed in sections 238 to 243 under the Act. Below is a partial list of the offences:

  • failing to file or make a return
  • false or deceptive statements
  • destruction of records
  • false entries
  • evasion of tax
  • conspiracy to commit an offence

Penalties range from a fine to a jail term not exceeding 5 years.

Don’t do the crime or you’ll pay the fine (or do the time).

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A Brief Note on Bill 168, Occupational Health and Safety Amendment Act (Violence and Harassment in the Workplace)

Posted in: "All, "Brief Note" Series, Administrative Law, Business Development by Admin | No Comments Friday, November 27, 2009

In April the Ontario government introduced a bill to address violence and harassment in the workplace by requiring employers to prepare a policy with respect to workplace violence and harassment. Bill 168,* Occupational Health and Safety Amendment Act, has been carried through second reading, and is now before the Standing Committee prior to third reading. It is expected to receive Royal Assent in 2010.

While some may cry foul against the anticipated burden of further statutory compliance, Toronto-based labour and employment lawyer Glenn Wheeler^ believes that the benefits of the proposed requirement can easily outweigh the compliance costs.

Under the proposed law, employers must make themselves of the requirement, and it is therefore advisable to have policies in place before incidents arise. Wheeler suggests that the requirement is not onerous.

“The policy can be as simple as a poster at the workplace stating that harassment and violence at work will not be tolerated and that there are venues available for victims to voice their grief,” says Wheeler. “For example, where there is low-level bullying among co-workers in the office, the victim should know where to take their concerns to, and what can be expected as a result of the complaint.”

*1st Sess., 39th Parl. Ontario, 2009

^To learn more about Mr. Wheeler’s practice, please visit his website and blog at http://www.glennwheeler.ca

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Legalese Dictionary: E. & O.E.

Posted in: "All, Business Development, Legalese Dictionary by Admin | No Comments Tuesday, November 24, 2009

E.&O.E., or “Errors and Omissions Excepted,” is a bit of trade jargon commonly used in financial service industries. It means that the author cannot be held liable for errors and omissions (if any) shown on the statement.

For example, when you wish to discharge a mortgage, the mortgagee bank will fax you a statement showing clearly  how much is owed on the property as of the closing date. Because these tasks are generally handled by clerks who in turn rely on computer print out, by indicating “E.&O.E.” the bank disclaims any mistakes the clerk or the computer may have made.

Legally speaking, however, the E.&O.E. disclaimer is far from absolute. While it may offer the company a right to hire a lawyer to disclaim liability, whether the disclaimer actually holds weight in front of a judge or not is an entirely different matter.

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Black Friday Special: What to Buy for…

Posted in: "All, Business Development, Just for Laughs by Admin | No Comments Saturday, November 21, 2009

Friday, November 27, 2009, is Black Friday, the unofficial day when the holiday shopping season starts.

To mark this occasion and to assist you with making your purchasing decisions, my good friend Grace and I have come up with a holiday gifting guide, which I’ll share with you below:

Mom

G: discount cardigan

P: Weight Loss for Busy Women

Assistant

G: Picture of myself

P: Framed picture of myself

Bookkeeper

G: Whit-Out

P: Red Bull

Ex-Spouse

G: Dandruff in a baggie

P: Gift basket received from last year

Receptionist

G: A promotion

P: A promotion to senior receptionist

Best Female Colleague:

G: Shaving lotion

P: Bubble bath kit

Best Male Colleague

G: Shaving lotion

P: Booze

Process Server

G: Mace

P: Mace

IT Person

G: Set of pliers

P: Fire extinguisher

Favourite Barista

G: Business card

P: Hand Sanitizer

Tech Review: Amazon’s Kindle e-Book Reader

Posted in: "All, Business Development, Product Review by Admin | 1 Comment Friday, November 20, 2009

Disclaimer: This article is provided for information, review, and educational purposes. The author does not necessarily endorse the product discussed. All trademarks belong to their respective owners. Graphic courtesy of Amazon.com, all rights reserved.

On November 17, 2009, Amazon.com announced that their popular electronic reading device became available for shipping to Canada. Two days later, I managed to get one delivered to my door. Today I’d like to share what I think about it.

There are currently two models on the market: Kindle (Global Edition) and Kindle DL. The Kindle DL comes with the bigger 9″ screen, but is not available to residents outside of U.S. Mine is hence the Global Edition, although I’d have preferred the DL for the bigger display.

The device was apparently designed to impress readers with the feel of a real book. The size of the device is just slightly bigger than a trade paperback. Unfortunately, about 20% of the front is taken up by the input interface, leaving a display area slightly smaller than a typical trade paperback.

The display is not the LED panel that I had expected. Rather, it’s a different kind of technology called “electronic ink,” which is meant to have the same attributes as the regular ink, i.e., the display remains without drawing power. Because of this unique attribute not found in other digital devices, the battery lasts much longer – upto two weeks.

The contents stored within the device are entirely searchable. While the device reopens to the last-viewed page, you can also set your own bookmarks, take “clippings,” mark highlights, and record notes. There is also a built-in dictionary for those difficult vocabulary items; simply point the cursor to the word, the definition shows up automatically.

The feature that really sets the Kindle apart from its competitors, however, is its wireless connectivity. You can download an entire book in less than one minute through Whispernet, the built-in wireless network. No computer is required to browse or download contents from the Kindle store. This is a great bonus for frequent travellers as finding hotspots for internet connection can be tricky.

In Canada the price of the contents available for purchases generally includes the delivery via Whispernet. No additional contracts or agreements is required with the wireless carrier for the basic download. However, if you wish to email documents to your Kindle or to browse the net on your Kindle, it will cost you some money.

Kindle, while not a replacement for actual books, is a great leap toward a paperless world. Although I believe that the interface can be further enhanced, I’ll have no regret whatsoever about not lugging my favourite paperbacks around the world and back.

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