When the COVID-19 pandemic closed schools last spring, crosswalk guard and recent graduate Danny Thomson was encouraged by the Ottawa Safety Council to apply for the new COVID-19 emergency benefits.

But after returning $3,000 in Canada Emergency Response Benefits last year after realizing he was ineligible, he was told by the Canada Revenue Agency that $2,000 has not been repaid and is being considered taxable income for 2020.

More than 80 per cent of people in the province aged 12 and older have received at least one dose of a COVID-19 vaccine and Ontario Health Minister Christine Elliott says that that means one of three conditions the province has set for moving beyond Step 3 of its reopening plan has now been met.

The government has also said 75 per cent of people 12 and older must have received their second dose, and no public health unit can have fewer than 70 per cent of eligible people fully vaccinated.

Accounting firms and tax lawyers who spend countless hours figuring out aggressive ways of reducing taxes for corporate clients now have a new method of spreading shares amongst their clients children.