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 […]
The Supreme Court of Canada (“SCC”) will soon comment on the jurisdictional contours of the Tax Court of Canada (“TCC”) and Federal Court of Canada (“FCC”). The SCC has granted leave to appeal in Canada v Dow Chemical Canada ULC, 2022 FCA 70 [Dow Chemical Canada], where the Federal Court of Appeal (“FCA”) ruled that s. 247(10) of the Income Tax Act, RSC 1985, c 1 (5th Supp) [ITA] is not within the exclusive jurisdiction of the TCC (Dow Chemical Canada, para 5).
On April 22, 2022, the Supreme Court of Canada (“SCC”) granted leave to an application for appeal in the Quebec Court of Appeal’s (“QCCA”) decision in Langford Sharp v Autorité des marchés financiers 2021 QCCA 1364 (“Langford”). The case concerns the appropriate standard of review when assessing the decisions of financial regulators and the role […]
The Ontario Court of Appeal (“ONCA”) has cracked down on consumer contracts.
On July 30, 2021, the Supreme Court of Canada (“SCC” or “the Court”) affirmed students’ rights in York University v Canadian Copyright Licensing Agency (Access Copyright), 2021 SCC 32 [York University]. In a relatively short decision, the SCC distills almost a decade of conflict into a dismissal of both parties’ appeals, while simultaneously disagreeing with […]
The Supreme Court of Canada (“SCC”) granted leave to John Aquino, 2304299 Ontario Inc., Marco Caruso, Giuseppe Anastasio a.k.a. Joe Ana and Lucia Coccia a.k.a. Lucia Canderle (“John Aquino et al.”) on January 19th, 2023 to appeal an Ontario Court of Appeal (“ONCA”) decision, Ernst & Young Inc v Aquino, 2022 ONCA 202, from March […]
In Nova Chemicals Corporation v The Dow Chemical Company et al., 2022 SCC 43 (“Nova Chemicals”) the Supreme Court of Canada (“SCC”) clarified the test for determining a proper accounting of profits when it is relied upon as a statutory remedy for patent infringement. In the process of doing so, the SCC finally admitted into […]
In Des Groseillers v Quebec (Agence du revenu), 2022 SCC 42, the Supreme Court of Canada (“SCC”) unanimously confirmed the Quebec Court of Appeal’s also-unanimous holding in Agence du revenu du Québec v Des Groseillers, 2021 QCCA 906 that employee stock options constituted taxable income. Pursuant to Article 50 of Québec’s Taxation Act (“Tax Act”), an employee who disposes of stock options […]
For the sake of conciseness, this case comment excludes discussion of Justice Jamal’s concurring opinion. If interested, please refer to the original case for further information. Arbitration law and bankruptcy and insolvency law are often said to be at odds with one another. The former rests upon principles of party autonomy and freedom of contract, […]
Overview In Montréal (City) v Deloitte Restructuring Inc., 2021 SCC 53, the Supreme Court of Canada (“SCC”) clarified that courts with jurisdiction over Companies’ Creditors Arrangement Act, RSC 1985 c C-36 (“CCAA”) proceedings can exercise judicial discretion to stay compensation between debts arising before and after an initial order (“pre-post compensation”). The 6-1 decision created […]