This article highlights key data from the CCS and the reasoning behind the three decisions, which include allowing a professional to continue consuming...
While the Bardal factors are well-established, reasonable notice cases are multi-faceted and do not easily lend themselves to simple tallying up of factors or static calculations.
The classification of workers has become an increasingly relevant consideration for both hirers and workers in today’s rapidly changing economy.
Legal professionals from some of Ontario’s leading sole practitioners, boutique firms, and full-service firms gathered at our latest event to discuss the future of wrongful dismissal in the context of rapidly advancing legal technology.
23% of large law firms surveyed in a recent report by Thomson Reuters said that they had lost expected client business to one of the Big Four.
Employers should account for an employee’s health condition when determining the amount of reasonable notice due at the time of termination.
The consequences of misclassifying employees have grown in magnitude since the amendments to Ontario's Employment Standards Act (ESA). Employment Foresight's Worker Classifier can help.
Reasonable notice periods may appear to be difficult to predict. Blue J L&E is the first software to utilize the power of machine learning to predict reasonable notice awards.
Blue J Legal's primers provide a short summary of an area of law, its key concepts, a roadmap, and relevant considerations in under 8 pages.
On April 24, 2017, the Tax Court of Canada rendered its judgment in Armour Group Ltd. v. The Queen. Our Tax Foresight analysis of the case follows.
When are gains from trading in securities taxable as business income? Blue J Tax predicted the outcome in Foote v. The Queen, 2017 with 95% confidence.
Our Tax Foresight analyzes the case of Johns-Manville Canada Inc. v. The Queen, where the Supreme Court of Canada set the standard for whether tangible
In Feizmohammadi v. The Queen, 2017 TCC 28 the Tax Court of Canada held that the taxpayer’s condominium sale constituted income from a business.
Struck v. The Queen, where the Tax Court of Canada held that the taxpayer’s corporation had conferred a shareholder benefit on the taxpayer by making mortgage
The Canada Revenue Agency recently confirmed their concern about non-passive investments in TFSAs—what does this mean for taxpayers?
The joint development of a first-of-its-kind suite of artificial intelligence (AI) tax analysis tools for the UK has been announced by KPMG UK and Blue J.
There are 4 competitive of advantages to AI in tax research and analysis. With AI you'll be able to provide better client service amidst changing laws.
As of 2015, 16 percent of workers in the United States considered themselves to be independent contractors or self-employed rather than employees.
Discover how Blue J's machine-learning modules can help tax practitioners navigate complex federal income tax issues, as demonstrated by analysis of the Ryder
Blue J predicts with 90 percent confidence that the appeal will be dismissed on the issue of whether a partnership exists.
On May 17, 2021 the Supreme Court of the United States issued its decision in CIC Services, LLC v. Internal Revenue Service et al. Costs not tied to any tax.
§ 6015 is commonly called the “innocent spouse relief” provision. Innocent spouse relief generally relieves a spouse of all responsibility...
Blue J’s Innocent Spouse Relief will provide a prediction regarding the likelihood of spousal tax relief under IRC § 6015 or § 66(c). Blue J’s data analytics
This month’s installment evaluates the strength of the commissioner’s economic substance arguments in the pending Perrigo2 case, read more...
Comparing two recent decisions involving related parties, one with a debt outcome and the other an equity outcome, we illustrate the relative significance...
Thoma v. Commissioner (T.C. 2020) involves a dispute over income earned from accounting services. Tax Foresight correctly predicted three outcomes
Blue J Predictor. This primer discusses how to determine whether real property may be considered a capital asset for federal tax purposes...
Blue J, in partnership with the University of California, Irvine School of Law (UCI Law), integrates its Blue J Tax platform into UCI Law’s Graduate Tax...
This month’s installment examines The Tax Court’s decision in Reserve Mechanical and the strength of its appeal on the issue. section 501(c)(15).
How machine learning predicts court decisions in tax law cases with 90% accuracy, focusing on §6672 of the Internal Revenue Code. The algorithm analyzes...
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