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 […]
The Ontario Court of Appeal (the “ONCA”) has provided fresh guidance on the applicable standard of review for a lower court’s interpretation of a standard form contract. Ontario Securities Commission v Bridging Finance Inc., 2023 ONCA 769 [Bridging] sheds light on the question of whether a standard form contract must have precedential value for an […]
In Deans Knight Income Corp. v Canada, 2023 SCC 16, (“Deans Knight”) the Supreme Court of Canada (“SCC” or “the Court”) dismissed the taxpayer’s appeal, holding that the General Anti-Avoidance Rule (“GAAR”) under s. 245 of the Income Tax Act, RSC 1985, c 1 (5th supp) (“ITA” or “the Act"), applied to a series of […]
In Anderson v Anderson, 2023 SCC 13 [Anderson], the Supreme Court of Canada (“SCC”) clarified the approach to considering non-presumptively enforceable domestic contracts. In partially departing from the Saskatchewan Court of Appeal, the Court unanimously ruled that while the overarching principles established in Miglin v Miglin, 2003 SCC 24 [Miglin], can be used in the […]
In April, the British Columbia Court of Appeal (the “BCCA”) provided its reasons in Piekut v Canada (Minister of National Revenue), 2023 BCCA 181 [Piekut]. The decision added another chapter to the ongoing interprovincial conflict in jurisprudence regarding the discharge of government student loans in an insolvency pursuant to s. 178(1)(g)(ii) of the Bankruptcy and […]
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 […]