De Facto Expropriation: SCC Grants Leave to Appeal in Annapolis Group Inc v Halifax Regional Municipality
In June 2021, the Supreme Court of Canada (“SCC” or “the Court”) granted leave to appeal in the case of Annapolis Group Inc v Halifax Regional Municipality, a ruling from the Nova Scotia Court of Appeal, 2021 NSCA 3 [Annapolis]. The SCC will rule on whether the refusal by Halifax Regional Municipality (“Halifax Municipality”) to approve […]
Arm’s Length Transaction or Not? Canada v Loblaw Financial Holdings Inc.
Introduction In Canada v Loblaw Financial Holdings Inc., 2021 SCC 51 [“Loblaw”], the Supreme Court of Canada (“SCC”) examines “one of the most complex tax schemes, with hundreds of definitions, rules, and exceptions that shift regularly” (Loblaw, para 28). The vital, yet straightforward, question being decided in the appeal is “does a parent corporation conduct […]