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”) […]
In Quebec (Attorney General) v Pekuakamiulnuatsh Takuhikan, 2024 SCC 39 [PT], the Supreme Court of Canada (“SCC” or the “Court”) developed a test to determine when contracts between the state and Indigenous entities engage the honour of the Crown. Applying this test to tripartite agreements between Canada, Quebec, and the Pekuakamiulnuatsh First Nation, the Court found Quebec liable […]
In Trillium Mutual Insurance Company v Emond, 2023 ONCA 729 [Trillium], the Court of Appeal for Ontario (“ONCA”) upheld a term in an insurance policy which substantially limited the insured's recovery of rebuilding costs arising from compliance with regional building regulations. On appeal by leave [41077], the Supreme Court of Canada (“SCC”) will likely provide […]
In Canada (Commissioner of Competition) v Cineplex Inc., 2024 Comp Trib 5 [Cineplex], the Competition Tribunal (“Tribunal”) levied penalties of nearly $40 million dollars against Cineplex Inc., finding that Cineplex Inc. made price misrepresentations through its digital ticket purchasing platforms. The decision marks the first contested proceeding involving the recently enacted “drip pricing” deceptive marketing […]
Loyalty point programs demonstrate that, for GST/HST purposes, a payment can be received in its entirety as both a commercial and exempt amount. The Federal Court of Appeal (“FCA”) recently allowed an appeal brought by President’s Choice Bank (“PC Bank”) in President’s Choice Bank v Canada, 2024 FCA 135 [President’s Choice]. The decision permitted PC […]
In Poonian v. British Columbia (Securities Commission), the Supreme Court of Canada clarified that disgorgement orders, but not administrative fines, could survive discharge under provisions of the Bankruptcy and Insolvency Act.
Questions on tax jurisdiction currently cause headaches for many taxpayers attempting to resolve a tax issue. It can be difficult to determine whether the Tax Court of Canada (“TCC”) or Federal Court (“FC”) is the correct jurisdiction for the appeal to be heard. This jurisdictional ambiguity has led to taxpayers concurrently commencing proceedings in both […]
The Supreme Court of Canada (“SCC”) is set to review the patentability of dosage regimens for medical treatments. Last month, the SCC granted leave to appeal [41209] the Federal Court of Appeal (“FCA”) decision in Pharmascience Inc v Janssen Inc and Janssen Pharmaceutica NV, 2024 FCA 23 [FCA].
The Supreme Court of Canada (“SCC”) is set to hear an appeal out of the Federal Court of Appeal (“FCA”) on undue delay leading to dismissal in the case of Sweet Productions Inc. v Licensing IP International, 2022 FCA 111 [Sweet Productions] pursuant to Rule 167 of the Federal Court Rules, S.O.R./98-106 (“the Rules”).
Introduction The two presidents of a Québec-based insurance group betrayed an atmosphere of trust with the majority shareholders. In Ponce v Société d’investissements Rhéaume ltée, 2023 SCC 25 [Ponce] the Supreme Court of Canada (“SCC”) showcased Québec’s requirement for courts to consider the spirit of contractual business relationships in deciding if a legal remedy is […]