The Kajouji Case: A Recent Tragedy Focuses Renewed Attention on Managing Students at Risk

The tragic recent events involving 18-year old Carleton University student Nadia Kajouji have once again called attention to universities’ responsibilities when managing students who are at risk of harming themselves or others. As is now well known from media reports, Ms. Kajouji’s body was recovered from the Rideau River in Ottawa in late April, and…

Scholarships for Adult Children – Not a Taxable Employee Benefit

INTRODUCTION In a trio of cases dated March 7, 2008, the Tax Court of Canada allowed three taxpayers’ appeals regarding the taxation of employer-paid amounts awarded to the taxpayers’ adult children in respect of post-secondary tuition. In Dimaria v. The Queen, Bartley v. The Queen, and Okonski v. The Queen, the Court rejected Canada Revenue…