Business, Commercial, Civil Litigation
Equity Cannot Relieve Tax Mistakes
Introduction The Supreme Court of Canada (“SCC”) bifurcated 8-1 in Canada (Attorney General) v Collins Family Trust, 2022 SCC 26 (“Collins”) with Brown J writing for the majority and Côté J dissenting. The SCC majority allowed the Crown’s appeal from the British Columbia Court of Appeal (“BCCA”) concerning the tax planning and the Income Tax […]
Jurisdiction Confusion: The SCC to Clarify the Federal and Tax Courts' Roles in Taxation Law in Dow Chemical Canada
The Supreme Court of Canada (“SCC”) will soon comment on the jurisdictional contours of the Tax Court of Canada (“TCC”) and Federal Court of Canada (“FCC”). The SCC has granted leave to appeal in Canada v Dow Chemical Canada ULC, 2022 FCA 70 [Dow Chemical Canada], where the Federal Court of Appeal (“FCA”) ruled that s. 247(10) of the Income Tax Act, RSC 1985, c 1 (5th Supp) [ITA] is not within the exclusive jurisdiction of the TCC (Dow Chemical Canada, para 5).
Appeals Watch: Public or Private Law? SCC grants leave in Langford Sharp v Autorité des marchés financiers
Introduction On April 22, 2022, the Supreme Court of Canada (“SCC”) granted leave to an application for appeal in the Quebec Court of Appeal’s (“QCCA”) decision in Langford Sharp v Autorité des marchés financiers 2021 QCCA 1364 (“Langford”). The case concerns the appropriate standard of review when assessing the decisions of financial regulators and the […]
Explicit, Clear, and Direct: The ONCA Limits Freedom of Contract in Pine Valley Enterprises Inc. v Earthco Soil Mixtures Inc.
The Ontario Court of Appeal (“ONCA”) has cracked down on consumer contracts.
Students’ Rights Carved into Canada’s Copyright Regime: The SCC Affirms the Importance of the Student Perspective in Canada’s Copyright Policies
On July 30, 2021, the Supreme Court of Canada (“SCC” or “the Court”) affirmed students’ rights in York University v Canadian Copyright Licensing Agency (Access Copyright), 2021 SCC 32 [York University]. In a relatively short decision, the SCC distills almost a decade of conflict into a dismissal of both parties’ appeals, while simultaneously disagreeing with […]