Darren Lund

Please note: This blog has been updated from the original version which appeared on October 19, 2019. In a previous blog I wrote about Ontario’s new parentage rules, which came into force on January 1, 2017. Those are the rules that govern who is recognized at law to be a parent of a child. The relationship of parent and child that is recognized at law is then followed in determining….

The new rules for determining parentage in Ontario, which were enacted by the All Families Are Equal Act (“AFAEA”), came into force on January 1, 2017. The new rules are set out in the new Part I of the Children’s Law Reform Act (“CLRA”), which replaced the former Parts I and II of the CLRA. M.R.R. v. J.M., 2017 ONSC 2655, is one of the first reported decisions to apply….

On March 22, 2018 the Minister of Finance released the budget implementation bill for the 2018 federal budget (“Budget Bill”), which was tabled on February 27, 2018. The Budget Bill contains some helpful amendments to the second iteration of the tax on split income (“TOSI”) rules that were released on December 13, 2017. The explanatory notes for the Budget Bill were released separately on April 5, 2018. The changes fall….