Osgoode Hall Law School, commonly shortened to Osgoode, is the law school of York University in Toronto, Ontario, Canada. The school was originally founded by the Law Society of Upper Canada, and named for William Osgoode, an Oxford University graduate and barrister of Lincoln's Inn who was the first to serve as the Chief Justice of Upper Canada. The school signed an agreement of affiliation with York University in 1965 following a decision by the provincial government requiring all law schools to be affiliated with a university.
Bora Laskin, was a Canadian lawyer, academic and judge. He served on the Supreme Court of Canada for fourteen years, including a decade as the 14th Chief Justice of Canada.
Edward Leonard Greenspan, was one of Canada's most famous defence lawyers, and a prolific author of legal volumes. His fame was owed to numerous high-profile clients and to his national exposure on the popular Canadian Broadcasting Corporation radio series, The Scales of Justice (1982–1989) and television series (1990-1994).
The court system of Canada forms the judicial branch of government, formally known as "The Queen on the Bench", which interprets the law and is made up of many courts differing in levels of legal superiority and separated by jurisdiction. Some of the courts are federal in nature, while others are provincial or territorial.
A law clerk or a judicial clerk is an individual—generally an attorney—who provides direct assistance and counsel to a judge in making legal determinations and in writing opinions by researching issues before the court. Judicial clerks often play significant roles in the formation of case law through their influence upon judges' decisions. Judicial clerks should not be confused with legal clerks, court clerks, or courtroom deputies who only provide secretarial and administrative support to attorneys and/or judges.
Women's Legal Education and Action Fund, referred to by the acronym LEAF, is "the only national organization in Canada that exists to ensure the equality rights of women and girls under the law.". Established on April 19, 1985, LEAF was formed in response to the enactment of Section 15 of the Canadian Charter of Rights and Freedoms to ensure that there was fair and unbiased interpretation of women's Charter rights by the courts. LEAF performs legal research and intervenes in appellate and Supreme Court of Canada cases on women's issues. LEAF has been an intervener in many significant decisions of the Supreme Court of Canada, particularly cases involving section 15 Charter challenges. In addition to its legal work, LEAF also organizes speaking engagements and projects that allow lawyers interested in women's rights to educate one another, to educate the public, and to create collective responses to legal issues related to women's equality. LEAF was created by founding mother Doris Anderson and other women.
Income taxes in Canada constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the fiscal year ending 31 March 2018, the federal government collected just over three times more revenue from personal income taxes than it did from corporate income taxes.
Rules concerning income tax and gambling vary internationally.
Commissioner v. Flowers, 326 U.S. 465 (1946), was a Federal income tax case before the Supreme Court of the United States. The Court held that in order to deduct the expense of traveling under § 162 of the Internal Revenue Code, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business. In this case, the attorney in question could only deduct traveling expenses from her gross income when the railroad's business forced attorney to travel and live temporarily at some place other than the railroad's principal place of business. Where attorney preferred for personal reasons to live in a different state from the location of his employer's principal office, and his duties required frequent trips to that office, the evidence sustained Tax Court's finding that the necessary relation between expenses of such trips and the railroad's business was lacking.
A Health and welfare trust (HAWT) or Health and welfare plan (HAWP) is a tax-free vehicle for financing a corporation's healthcare costs for their employees. They were introduced in 1986 by Canada Revenue Agency (CRA) in their interpretation bulletin entitled IT-85R2. Many companies offer this product to Canadian employers.
Section 162(a) of the Internal Revenue Code, is part of United States taxation law. It concerns deductions for business expenses. It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. If an expense is not deductible, then Congress considers the cost to be a consumption expense. Section 162(a) requires six different elements in order to claim a deduction. It must be an
Kim McLane Wardlaw is a United States Federal Judge of the United States Court of Appeals for the Ninth Circuit. She is the first Hispanic American woman to be appointed to a federal appeals court. Wardlaw was considered as a possible candidate to be nominated by Barack Obama to the Supreme Court of the United States.
Blake, Cassels & Graydon LLP (Blakes) is an international corporate law firm based in Toronto, Ontario, Canada.
United States v. General Dynamics Corp., 481 U.S. 239 (1987), is a United States Supreme Court case, which hold that under 162(a) of the Internal Revenue Code and Treasury Regulation 1.461-1(a)(2), the "all events" test entitled an accrual-basis taxpayer to a federal income tax business-expense deduction, for the taxable year in which (1) all events had occurred which determined the fact of the taxpayer's liability, and (2) the amount of that liability could be determined with reasonable accuracy.
James Morton, C.S., LL.M. is a Canadian lawyer and author.
Andromache Karakatsanis is a Canadian jurist. She was nominated to the Supreme Court of Canada by Stephen Harper in October 2011. She is the first Greek-Canadian judge on the Court.
Carolyn Baldwin McHugh is a United States Circuit Judge of the United States Court of Appeals for the Tenth Circuit. and former presiding judge of the Utah Court of Appeals.
Women in law describes the role played by women in the legal profession and related occupations, which includes lawyers, paralegals, prosecutors, judges, legal scholars, law professors and law school deans.
Women in law in Canada describes the role played by women in the legal profession and related occupations in Canada, which includes lawyers, prosecutors, judges, legal scholars, law professors and law school deans. In Canada, while 37.1% of lawyers are women, "50% ...said they felt their [law] firms were doing "poorly" or "very poorly" in their provision of flexible work arrangements." As well, " ... racialized women accounted for 16% of all lawyers under 30" in 2006 in Ontario and Aboriginal lawyers accounted for 1%.
