Bell was denied favourable goods and services tax (“GST”) treatment of its purchase of electricity, which was determined to be a single supply for the purpose of claiming input tax credits (“ITCs”) under the Excise Tax Act, RSC 1985, c E-15 [ETA]. In Bell Telephone Company of Canada v. Canada, 2025 FCA 27 [Bell Canada], The Federal Court of Appeal (“FCA”) […]
When corporate lawyers choose to exchange information with opposing counsel, they do so with a view towards a smooth and confidential closing of their client’s transaction. In particular, the promise of confidentiality is granted by the doctrine of “common interest privilege”. Privilege protects all communications between a professional legal adviser and their clients from being disclosed […]
The Supreme Court of Canada (“SCC”) has recently delivered two companion judgments, Canada (Attorney General) v Fairmont Hotels Inc., 2016 SCC 56 [Fairmont] and Jean Coutu Group (PJC) Inc. v Canada (Attorney General), 2016 SCC 55 [Jean Coutu], that substantially restrict the availability of the rectification remedy in Canada.
In the height of tax season, corporations are reminded that regardless of their dissolved status, the government will always get its due. Dissolution does not offer protection against a tax assessment, and second, the dissolved status of a corporation must be addressed before a court is able to hear a corporation’s legal appeal.
Facts of the Case In the case of Butler v Canada, 2016 FCA 65 [Butler] Mr. Butler appealed a decision made last January at the Tax Court of Canada, where he was required to repay the Old Age Security Pension (“OASP”) approximately $3000. Mr. Butler received a lump sum award under Nova Scotia’s Workers’ Compensation […]