Class action lawsuit says City of Portland violates ADA law by not keeping sidewalks clear

Class action lawsuit says City of Portland violates ADA law by not keeping sidewalks clear
Davis Wright Tremaine lawyer John DiLorenzo speaks to the media in front of plaintiffs at the press conference in downtown Portland this early morning. (Images: Jonathan Maus/BikePortland)

“The Town has unsuccessful and proceeds to fall short to preserve its sidewalks crystal clear of particles and tent encampments, which is essential to make its sidewalks conveniently obtainable to people today with mobility disabilities.”

– Tozer (et al) v Town of Portland

The Town of Portland should clear its sidewalks of tents and campers so that persons with disabilities can safely and securely navigate all over them. That is just one of many statements for aid produced by Portland regulation business Davis Wright Tremaine in a course action lawsuit filed Tuesday (study it underneath).

These days, direct law firm John DiLorenzo reported the 10 plaintiffs named in the go well with — all of whom have some variety of disability — are “being deprived of town services” because so quite a few of the city’s sidewalks are impassable. Quoting C.E.S. Wood’s, “Good citizens are the riches of the town,” DiLorenzo explained he was very pleased to signify the “good citizens” who are brave adequate to appear ahead and force for their legal rights.

The lawsuit accuses the Metropolis of Portland of remaining in violation of federal regulation that requires metropolitan areas to preserve its applications and services, “readily accessible and usable by persons with disabilities.” The suit does not seek any monetary damages. As a substitute it asks for several actions: for the Metropolis to acknowledge they are in violation of the ADA law to “clear and maintain all City’s sidewalks from debris and tent encampments” maintain them apparent and offer unexpected emergency shelter for anyone impacted by the judgment.

Here’s an excerpt from the intro to the 55-web site grievance:

The Metropolis has unsuccessful and carries on to fail to preserve its sidewalks apparent of particles and tent encampments, which is important to make its sidewalks conveniently available to folks with mobility disabilities. In fact, a substantial quantity of the City’s sidewalks—particularly individuals in the City’s busiest business corridors—do not comply with applicable federal statutes and regulations for the reason that they are blocked by tent encampments and attendant particles, rendering the sidewalks inaccessible, hazardous, and unsanitary for men and women with mobility disabilities.

The very first particular person DiLorenzo identified as to speak at today’s push meeting was Vadim Mozyrsky, an administrative regulation judge with a speciality in disability instances and a previous metropolis council prospect (who lost to Rene Gonzalez in a bid to defeat Jo Ann Hardesty)

“I believe that this is a momentous working day since I feel we will have resolution to the heart-wrenching stories of the many disabled folks in Portland,” Mozyrsky mentioned.

The two Mozyrsky and DiLorenzo consistently stated they imagine the Town has the means to clear sidewalks, they are just selecting to not choose care of them.

According to the criticism (which involves a lot of photos of encampments) the impact of Portland’s numerous blocked sidewalks are that folks with mobility troubles and disabilities are set in unsafe conditions. Various of them spoke out at the press conference and relayed tales of altercations with homeless folks, having to go into the road to avoid a blocked sidewalk, and so on.

The direct plaintiff is 54-yr-old Irvington community resident Tiana Tozer, who was hit by a drunk driver when she was 20. Because then she has had 36 reconstructive surgeries for injuries to her legs that made her unable to wander. Tozer has used many years in physical therapy. “My mobility has been tricky-gained in excess of and in excess of and in excess of once more,” she mentioned now. “The tenting that blocks the sidewalks just adds insult to damage.” (Tozer is the very same individual who was eradicated from the Town of Portland Eyesight Zero Process Power in 2019 following posts to Twitter where she referred to folks as “stoopid” and “idiot”).

Steve Jackson, 47, is lawfully blind. He can take the bus from his house in northeast to his task downtown. Jackson utilizes a cane and explained he will typically strike a tent with it as he attempts to navigate the sidewalks. “Then people today get mad at me mainly because they assume I’m attacking them,” Jackson shared. “But I’m just making an attempt to get to operate.”

Various other plaintiffs shared their fears and worries.

62-year outdated Barbara Jacobsen lives in Previous Town and explained, “When I leave my residence I experience pretty scared. I assume, ‘Is currently the working day I get attacked? Or hit by a stray bullet?’”

21-calendar year-outdated Lorien Welchoff is a pupil at Pacific Northwest Faculty of Art and lives in the close by Pearl District. She described how it can take her a few hrs to cleanse her mobility scooter when she operates in excess of human feces left on the avenue by people today who are living on sidewalks future to campus.

At the conclusion of the press convention, DiLorenzo criticized the City of Portland for remaining as well targeted on supplying long lasting housing for homeless people today, as opposed to setting up emergency shelter. “They’re developing residences that will value $450,000 and will just take 5 a long time to develop — at which time lots of of these people today will have perished. That is inhumane.”

This lawsuit comes much less than a thirty day period considering that Portland Mayor Ted Wheeler introduced an expansion of his homeless crisis declaration that gave him authority to handle camps on sidewalks on designated Protected Routes to Faculty routes.


Read through the full complaint underneath (or click on in this article if it is taking also long to load):

001-ADA-Complaint

Keeping Records Of Crypto Currency: A Canadian Tax Lawyer’s Guide – Fin Tech

Keeping Records Of Crypto Currency: A Canadian Tax Lawyer’s Guide – Fin Tech

The Canada Revenue Agency (CRA) has identified that
cryptocurrency such as Bitcoin, Ethereum, Solona, and Ripple (XRP)
are taxable assets. The technology behind cryptocurrency is the
blockchain. The blockchain includes a permanent end eligible ledger
which records and stores records of all cryptocurrency
transactions. This replaces the need for a financial institution to
validate transactions. This is why many cryptocurrencies are
generally referred to as peer-to-peer systems.

As more individuals and business adopt cryptocurrencies, the
need for clear tax guidelines have become more apparent. While
legislation and case law have not yet distilled Canadian taxation
guidelines, there are several key ways in which taxpayers can
protect themselves in order to minimize tax problems.

Why Keep Records?

Our top Canadian crypto tax lawyers’ stress that one of the
most important ways to protect yourself from Canada Revenue Agency
(CRA) tax audit problems is to keep a record of all
aspects of your cryptocurrency transaction history. Because
trading, selling, and mining cryptocurrency coins and tokens have
significant tax consequences, keeping detailed records is essential
in any dealings with the CRA. For example, one key area of dispute
between the CRA and individual taxpayers concerns whether a
particular transaction is considered a capital gain or business
income. Because of the capital gain inclusion rate – only half of capital gains are taxable – if there
is a gain, it is likely tax advantageous for the taxpayer to report
the gain as a capital gain rather than business income. It
is also tax advantageous to report losses as business
losses because they can be fully utilized to reduce your overall
taxable income. On the other hand, only half of capital losses
(just like capital gains) are included as taxable capital
losses.

In a dispute about whether a particular transaction should be
reported as a capital gain or business income, evidence is used to determine
the outcome. Without proper record keeping, it will be
significantly more challenging to prove that your interpretation is
correct, and the CRA may disallow your characterization to your
detriment. This could potentially force the taxpayer to pay a
larger tax amount than is required. Had the taxpayer kept detailed
records, this would not be the case.

Because multiple transactions may be necessary to purchase or
sell a crypto coin, the number of transactions can create the
appearance of artificially increasing the volume of trades. Because
of this, detailed records indicating the purpose of each
transaction is important to provide an accurate picture of the
nature and purpose of all trades.

For cryptocurrency, keeping records is especially critical
because of the unclear characterization and regulatory
circumstances surrounding cryptocurrencies. For example, in 2020,
the US Securities and Exchange Commission, commonly referred to as
the SEC, filed a complaint against CEO, Brad Garlinghouse and
Chair, Christian Larsen of Ripple Labs. The filing argued that XRP,
the cryptocurrency created by Ripple Labs, was a security rather
than a commodity. This distinction has significant regulatory and
potentially taxation consequences for investors of the
cryptocurrency. Because of the inchoate nature of cryptocurrency
and therefore regulation, keeping in-depth records is a key
protection for traders, miners, and stakers.

Keeping Records

Recently, the CRA provided a long list of important details that
a person trading cryptocurrency should keep. For cryptocurrency
traders, the CRA has outlined that it is essential to record:

  • the date of the transaction

  • the cryptocurrency addresses

  • the Transaction ID

  • receipts for the purchase or transfer of cryptocurrency

  • value of the cryptocurrency in Canadian dollars at the time of
    the transaction

  • a description of the transaction

  • exchange and wallet records

  • accounting and legal costs

  • fees incurred to trade the cryptocurrency

  • software costs related to managing you tax affairs

It is important to note that this list is not comprehensive.
Moreover, for individual “hobby” traders, the list of
important records to keep is likely shorter than for professional
miners or those who trade cryptocurrency as their primary
business.

For those who mine cryptocurrency, it is also essential to keep
records of:

  • receipts for purchasing cryptocurrency mining hardware

  • receipts to support your expenses associated with the mining
    operation

  • the mining pool contracts and records

  • any other records on the mining activities

  • the disposal of cryptocurrency earned through the mining
    activities

For those who use cryptocurrency as a medium of exchange, the
first list applies. The CRA has characterized Bitcoin and other
cryptocurrencies (such as Ethereum and XRP) as a commodity for
medium of exchange purpose. This means that the purchase of sale of
goods and services using Ethereum, for example, is considered a
“barter transaction”. In a barter transaction, the cost
and sale price of the goods or services is the value of the goods
and services, in Canadian dollars. So, if a kilogram of apples is
normally worth $4.00, and one “Applecoin” is used as a
medium of exchange to purchase the kilogram of apples, the cost and
sale price is $4.00. In the case of a barter transaction, such as
purchasing a good or service, it is likely that sales taxes such as
GST, HST, PST, or QST may apply. These too, must be recorded, and
for the service provider, remitted and paid to the government.

Section 230 of Canada’s Income Tax Act

Section 230 of the Income Tax Act imposes a requirement
on Canadian taxpayers to keep adequate books and records. Thillis
record-keeping requirement applies to all persons who are required
to pay tax or collect income tax and includes those who are not
Canadian tax residents but carry on a business in Canada. Section
230 requires that the books and records be sufficient to determine
the amount of income tax payable. The records and books must be
kept at the persons residence or place of business.

T1135

Another important reason to keep records of your cryptocurrency
is the foreign property requirement. Taxpayers who
own more than CAD$100,000 in specified foreign property has an
obligation to fill out a Form T1135. In April 2015, the CRA took the
position that cryptocurrency such as Bitcoin, Ethereum, Solona, and
Polkadot constitute “funds or intangible property”. As a
result, if the cryptocurrency is held, situated, or deposited
outside of Canada (and not use or held in the course of carrying on
a business), it is considered specified foreign property. Hence, if
Canadian tax resident has cryptocurrency with
a cost base at $100,000 or above, they are required to report it on
the T1135 Form. It is important to note that the $100,000 is an
aggregate value. So, if the taxpayer holds foreign real estate
worth $95,000 and cryptocurrency with a cost of $5,000, that is
sufficient to trigger the mandatory reporting requirement.

Pro Tax Tip:

Section 230 requires you to keep sufficient books and records
for a minimum period of six years. So, if you sold Bitcoin in 2022,
you are obligated to keep the records, books, and supporting
documentation until 2028. Failure to do so may lead to a criminal
offence under Section 238 of the Income Tax Act. Contact
our expert Canadian crypto tax lawyers to advise you about the
requirements for keeping sufficient books and records and whether
your transactions should be reported as capital gains or business income.

FAQ:

1. Do I have to keep records of all cryptocurrency
transactions?

Yes, failure to do so may result in a criminal offense under
Section 238. Not to keep records may put you at the mercy of the
CRA, who have broad powers to reassess your tax owing. Without
detailed records, the taxpayer has inadequate means of
demonstrating the correct tax owing.

2. If I use a US-based crypto wallet such as Coinbase,
do I have to report my cryptocurrency holdings?

If you have over $100,000 of specified foreign property, then
you are obligated to disclose those assets using the T1135 Form. If
you fail to do so, you may incur a penalty of $25 per day up to a
maximum of $2500. There may be additional penalties if the failure
to file was done knowingly or in circumstance amounting to gross negligence.

3. How do I know which records and documents are
relevant for my taxes?

For tax reporting purposes, record-keeping is critical when it
comes to cryptocurrency. Failing to understand which records,
books, or supporting documents are relevant for tax purposes may
create more tax liability than if you have the proper
documentation. Our Canadian crypto tax lawyers have assisted
numerous taxpayers with their cryptocurrency questions. To know
more about cryptocurrency record-keeping, consult with a Toronto tax lawyer by calling Rotfleisch &
Samulovitch PC today at 647-699-4314, or email us at
[email protected].

The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.