The Canada Child Tax Benefit and Canada Child Benefit help eligible families with the cost of raising children. The primary caregiver of the children is entitled to collect these benefits. Following a separation or divorce however, determining who is the primary caregiver and who is entitled to these benefits can be a confusing and messy exercise. Chartered Accountant, Tim Cestnick, provides further insight into this issue in a recent article published in the Globe and Mail.
Intellectual Property (IP) ownership rules determine whether an Employer or an Employee holds rights to the creation at hand. Although IP covers a broad range of federal laws and statutory rights, the three most relevant to Employers in Canada are Patents, Copyright and Trademarks.