The Canadian Legal Lexpert Directory 2020

With over 30,000 listings of lawyers, law firms, federal and provincial courts, and government offices, each complete with names, addresses, telephone and fax numbers, email and web addresses, the Ontario Legal Directory places all the information you need right at your fingertips. The Blue Pages put government and courts information right up front, organized in easy-to-find categories with thumbtab indexing. Subscription Rates (per copy): 1 year Quantity $80.00 1-5 copies $70.00 6-99 copies $60.00 100+ copies To order the book, contact: www.utpjournals.com/old or, contact the Journals Division University of Toronto Press Tel: (416) 667-7810 / Fax: (416) 667-7881 [email protected]

#1 NEW YORK TIMES BESTSELLER • After leaving a fast-track legal career and going on a serious bender, David Zinc is sober, unemployed, and desperate enough to take a job at Finley & Figg, a self-described “boutique law firm” that is anything but. Oscar Finley and Wally Figg are in fact just two ambulance chasers who bicker like an old married couple. But now the firm is ready to tackle a case that could make the partners rich—without requiring them to actually practice much law. A class action suit has been brought against Varrick Labs, a pharmaceutical giant with annual sales of $25 billion, alleging that Krayoxx, its most popular drug, causes heart attacks. Wally smells money. All Finley & Figg has to do is find a handful of Krayoxx users to join the suit. It almost seems too good to be true ... and it is. Don’t miss John Grisham’s new book, THE EXCHANGE: AFTER THE FIRM!

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.