In this issue - #123 May 29, 2009

On May 12, 2009 the Minister of National Revenue announced that the Canada Revenue Agency (the “CRA”) is simplifying the application process for the Canada Child Tax Benefit (CCTB) to make it easier for recipients to confirm their living arrangements and marital status for eligibility purposes.

The Home Renovation Tax Credit (“HRTC”) was introduced in the federal budget tabled on January 27, 2009, and provides a tax credit for renovations to “eligible dwellings”

The CRA has published an answer to a question posed during the Round Table on Federal Taxation held at the APFF – 2008 Conference (Association de Planification Fiscale et Financière) regarding the attributes that must be attached to estate freeze preferred shares.

In the case of Smythe v. Bourgeois BCSC 1847, on an appeal from a decision of the Provincial Court, the Supreme Court of British Columbia found that a minor making an application under the Family Relations Act (the “FRA”) did not require a litigation guardian to pursue such an application.
 

In this period of economic decline, many employers are faced with the need to restructure their workforce.  Unfortunately, imposing unilateral changes upon employees raises the risk of constructive dismissal claims.

Unintentional injury is the leading cause of death among children in Canada. Canada is known for being a safe place to raise kids. But when it comes to home product safety we fare no better than much of the developed world.

Police in Saanich, B.C., say text messaging was one of several factors that led to a young man's death in a recent head-on traffic collision. Michael Edward Wolsynuk, 26, died Jan. 10 after he lost control of his pickup truck on the Trans-Canada Highway, north of the Town and Country Shopping Centre.

A push in forensic science for the kind of rigorous, peer-reviewed research that is the hallmark of classic science.

http://www.nytimes.com/2009/05/12/science/12fore.html?th&emc=th