In a spousal immigration decision at the Federal Court last month, the legal definition of a conjugal relationship was expanded to include couples who have different sexual orientations — in this case, a gay man and straight woman. In AP v Canada (Citizenship and Immigration), 2020 FC 906 [AP v Canada], Justice Janet M. Fuhrer […]
The Supreme Court of Canada (“SCC”) or (“the Court”) released their decision on R. v. Thanabalasingham 2020 SCC 18 [Thanabalasingham] on July 17, 2020. This case has been consistent with the Court’s trend towards discouraging prolonged institutional delays.
The Supreme Court of Canada (“SCC” or “the Court”) in early September released its much-anticipated decisions in 1704604 Ontario Ltd. v Pointes Protection Association, 2020 SCC 22 [Pointes] and Bent v Platnick, 2020 SCC 23 [Bent]. In Pointes and Bent, the Court was tasked with interpreting s. 137.1 of the Ontario Courts of Justice Act, […]
This summer, the Supreme Court of Canada ruled that Uber drivers can pursue their claim that they are employees in an Ontario court. In Uber Technologies Inc v Heller, 2020 SCC 16, a majority of judges held that a mandatory arbitration clause in Uber's driver contracts was unconscionable and thus invalid. The drivers’ proposed $400 […]
In July, the Federal Court released a long-awaited decision on the constitutionality of the Safe Third Country Agreement (“STCA”). Although the Federal Court (“FC”) found the STCA to be unconstitutional, the Canadian government has already filed an appeal to the Federal Court of Appeal (“FCA”), meaning that a final verdict on whether the STCA violates […]
Since the creation of the Income Tax Act ("ITA"), there have been taxpayers trying to avoid taxes in any manner possible. Although taxpayers are free to arrange their matters in the most tax-efficient way, there is a line between "tax efficient" and "tax abusive" planning. The General Anti-Avoidance Rules (the "GAAR"), as defined in section […]
Introduction Insolvency judgements from Canada’s highest court are relatively rare. The Supreme Court of Canada (“SCC”) has decided only six since 2015. The most recent of these decisions, 9254-9186 Quebec inc. v. Callidus Capital Corp., 2020 SCC 10 [Bluberi], is not only rare, but also timely. The adverse impact of COVID-19 on the global and […]
The Ontario, Saskatchewan, and Alberta Courts of Appeal disagree about the application of the national concern branch of the federal peace, order, and good government (“POGG”) power. This disagreement can be resolved through a proper characterization of the purpose of the Greenhouse Gas Pollution Pricing Act, SC 2018, c 12, s 186 [GGPPA]. All three […]
Taxpayers try to characterize their expenses, gains, and losses in a way that benefits them. Thus, the characterization of expenses, gains, or losses as on account income or capital has always been a major theme of tax law disputes. One such dispute was addressed in MacDonald v. Canada, 2020 SCC 6 [MacDonald], a decision by […]
The question of overlapping jurisdiction between a human rights tribunal and a labour arbitrator on a complaint of discrimination is set to reach the Supreme Court of Canada (“SCC”), following the granting of a leave to appeal for Northern Regional Health Authority v Manitoba Human Rights Commission, 2017 MBCA 98 [Northern Regional], last month. Background […]