Business, Commercial, Civil Litigation Archives - Page 2 of 30

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APPEAL WATCH: Lights, Camera, Action - Competition Tribunal applies drip pricing provision

Posted on 26 November 2024

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 […]

President's Choice Bank v Canada : Credit Card Loyalty Point Programs Can Claim Input Tax Credits

Posted on 16 November 2024

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 […]

SCC Clarifies Bankruptcy Discharge Provisions

Posted on 24 October 2024

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.

Jurisdiction For Tax Cases: Supreme Court Of Canada Draws The Line Between Federal Court And Tax Court Of Canada

Posted on 22 October 2024

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 […]

APPEAL WATCH: If You Can’t Patent the Drug, Patent the Dosage

Posted on 15 October 2024

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].

APPEAL WATCH: Sweet Productions Inc. v Licensing IP International on Delay and Dismissal

Posted on 19 February 2024

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”).

Ponce: When an atmosphere of trust is betrayed

Posted on 18 December 2023

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 […]

Vanishing Horizons: Standard Form Contracts on Appeal in Bridging

Posted on 16 December 2023

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 […]

The GAAR applied: Deans Knight Income Corp v Canada

Posted on 6 December 2023

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 […]

Enforcing Informal Domestic Contracts: Anderson v Anderson

Posted on 13 November 2023

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 […]