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Increase of the capital gains inclusion rate from June 25, 2024
26 June 2024
1 min read

Increase of the capital gains inclusion rate from June 25, 2024

An increase to the capital gains inclusion rate applies to capital gains and losses from June 25, 2024. For corporations and trusts, the rate is increased from one-half to two-thirds. For individuals, the inclusion rate is one-half of the first $250,000 and two-thirds of the remaining capital gain or loss. The By Lawyers publications have been updated to reflect these changes.
All jurisdictions Business and Franchise +5
Electronic Signing and Remote Witnessing
17 July 2024
1 min read

Electronic Signing and Remote Witnessing

A new guide, Electronic Signing and Remote Witnessing , has been added to the Reference Materials folder on all By Lawyers matter plans. Electronic signing and remote witnessing are available for many, but not all, transactions and documents encountered by lawyers in everyday practice. The new guide summarises the legislative and practical considerations under federal and provincial legislation in Alberta, British Columbia, and Ontario, helping lawyers understand when electronic signing and remote witnessing are permitted and how they can be done.
Electronic Signing and Remote Witnessing - Manitoba
18 September 2024
1 min read

Electronic Signing and Remote Witnessing - Manitoba

The Electronic Signing and Remote Witnessing guide has been updated to include legislative and practical considerations for electronic signing and witnessing in Manitoba. The guide summarizes the federal and provincial legislation helping lawyers understand when electronic signing and remote witnessing are permitted, and how it can be done. The Electronic Signing and Remote Witnessing guide is available in the Reference materials folder on all By Lawyers matter plans.
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