In other words, these groups or individuals seek to avoid income tax obligations without any proper legal foundation.

[The secured creditor bank] says that the Debtor and its related corporation ... (the “Related Party”) were involved in a scheme [similar to the commonly known scheme of “cheque kitting”] whereby cheques drawn against the [bank] account were matched by fictitious deposits of cheques drawn on the Related Party's account.

[CRA] bulletin 1C73-21R9 ... [which] seems to be implicitly contending that “meal” and “lunch” are two different concepts ... [was] simply incorrect.

Following a controversial year in hockey, many of the legal issues surrounding the sport have been pushed to the fore. On the occasion of the hotly-anticipated 2013 NHL playoffs, here is an overview of the law governing professional sports. This post highlights the following topics: the ownership, financing, and management of teams |sports broadcasting; the application of the Competition Act to professional sports | labour relations and players’ associations |the promotion and protection of personality | and the owner of trophies.

• ... in 16 Am. Jur. Proof of Facts 273: “Computers may be defined as systems of machines that process information in the form of letters, numbers, and other symbols, and that are selfdirecting within predetermined limits”.

The regulatory regime for pensions is complex. Depending on the industry, the pension may be governed either by federal or provincial legislation. This post provides an overview of the Federal regulatory regime for private pensions. It covers such issues as: delegation of responsibility to other professional advisors such as accountants | plan expenses | the minimum standards that all federally regulated pension plans must meet | the disclosure of information; and | funding and investments.

Greek Yogurt is a style of yogurt with a thicker consistency, lower carbohydrate content and higher protein content than traditional yogurt.