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Employee Achievement Awards Relevant provisions: IRC §§ 74(c) & 274(j); TCJA §13310 Prior to the TCJA, employers could, within limits, provide certain types of employee achievement awards on a tax-free basis. [read post]
6 Mar 2012, 6:25 pm by Hakemi
 28, a defendant claiming fair comment must satisfy the following test: (a) the comment must be on a matter of public interest; (b) the comment must be based on fact; (c) the comment, though it can include inferences of fact, must be recognisable as comment; (d) the comment must satisfy the following objective test: could any person honestly express that opinion on the proved facts? [read post]
5 Mar 2012, 11:50 am by admin
 28, a defendant claiming fair comment must satisfy the following test: (a) the comment must be on a matter of public interest; (b) the comment must be based on fact; (c) the comment, though it can include inferences of fact, must be recognisable as comment; (d) the comment must satisfy the following objective test: could any person honestly express that opinion on the proved facts? [read post]
21 Sep 2009, 11:34 am
A plaintiff will not and likely should not be privy to such matters of insurance coverage between a defendant and ICBC. 34. [read post]
26 Jun 2009, 11:19 pm
(c) Litigation privilege [28] The nature of litigation privilege was thoroughly discussed by the Supreme Court of Canada in the Blank case, where Fish J. quoted further from Prof. [read post]
20 Aug 2019, 7:48 am by Phil Dixon
” Keller Slip op. at 23, n. 1 (Inman, J., dissenting). [read post]
17 May 2024, 4:43 am by Matthias Weller
Since most – if not all – of the important developments with respect to civil and commercial matters[8]in this area were achieved within the framework of EU Private International Law (PIL) (e.g. [read post]
16 Oct 2015, 10:41 am by Eugene Volokh
” In determining whether such compelling factor, consideration, or circumstance exists, the court must, to the extent applicable, examine and consider, individually and collectively, the following: (a) the seriousness and circumstances of the offense; (b) the extent of harm caused by the offense; (c) the evidence of guilt, whether admissible or inadmissible at trial; (d) the history, character and condition of the defendant; (e) any exceptionally serious misconduct of law… [read post]
7 Dec 2023, 6:00 pm by Badrinath Srinivasan
The persons “claiming through or under” can only assert a right in a derivative capacity; j. [read post]
25 Dec 2017, 4:06 am
 Coty, distribution agreements and luxury brandsA few days ago the Court of Justice of the European Union (CJEU) issued the much-awaited decision Coty Germany GmbH v Parfümerie Akzente GmbH, C-230/16. [read post]
16 Dec 2013, 9:38 am by chief
Section 73 was, effectively, all that mattered when deciding whether a company was an RTM company. [read post]