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The Taxation Trio: Fair Market Value, Statutory Interpretation, and Employee Stock Options

Introduction: In Des Groseillers v Quebec (Agence du revenu), 2022 SCC 42, the Supreme Court of Canada (“SCC”) unanimously confirmed the Quebec Court of Appeal’s also-unanimous holding in Agence du revenu du Québec v Des Groseillers, 2021 QCCA 906 that employee stock options constituted taxable income. Pursuant to Article 50 of Québec’s Taxation Act (“Tax Act”), an employee who disposes of stock […]

How to Consider Agreements Between Spouses: SCC Grants Leave in Anderson v Anderson

There is a presumption of equal distribution of family property upon divorce under the Saskatchewan Family Property Act, SS 1997, c F-6.3 [FPA]. However, parties can contract out of this presumption by executing an agreement which outlines terms for dividing their family property. While parties can ensure the enforceability of their agreement by preparing a […]

2022 at the Supreme Court: Year in Review

Despite the uncertainties brought on by 2022, the Supreme Court of Canada (“SCC” or “the Court”) concluded another noteworthy year. The Court began to slowly welcome back members of the public on a limited in-person basis after two long years of virtual hearings. Additionally, notwithstanding global disruptions like the war in Ukraine or the internal […]

Entrapment and Bona Fide Internet Investigations: R v Ramelson, Jaffer, Haniffa, Dare

When the police investigate crime over the internet, they do so on a tightrope, perilously close to tumbling into privacy violation, random virtue testing, or worst of all, entrapment. At the end of 2022, in four related appeals, the Supreme Court of Canada considered these dangers and the validity of internet-based sting operations. The bulk […]

R v JJ : The SCC Expands the Privacy Rights of Sexual Assault Complainants

In R v JJ (2022 SCC 28) (“JJ”), the Supreme Court of Canada (“SCC”) considered the scope and legality of Bill C-51, which attempts to remove some of the hurdles that prevent victims of sexual assault (hereinafter referred to as “complainants”) from coming forward. The Bill was enacted in 2018, as An Act to amend […]