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Real Estate

Beware of Mortgage Tax Deduction Claims: Lipson v Canada

Earlier this month, the Supreme Court of Canada ("SCC") issued a decisive ruling that clarifies once and for all that the interest paid on a mortgage taken out to purchase a principal residence cannot be tax deductible under any circumstances (unless part of the house is used for business purposes.)

The Forfeiture of Offence-Related Property: Craig v Her Majesty the Queen

On November 13, 2008, the Supreme Court of Canada ("SCC") heard Judy Ann Craig’s appeal of a judgment rendered against her by the British Columbia Court of Appeal ("BCCA"). Ms. Craig’s appeal was heard alongside R c Ouellette, 2004 CanLII 26616 (QCCQ) and R v KT Nguyen; R v NT Nguyen, 2007 BCCA 474, but […]

Québec v. Proprio Direct Inc.: Administrative Law in the Post-Dunsmuir Era

The Supreme Court's decision last March in Dunsmuir v. New Brunswick, 2008 SCC 9 was widely recognized as a watershed event in Supreme Court jurisprudence. Indeed, even for those not steeped in administrative law, Dunsmuir appreciably changed the optics of judicial review; the court not only eschewed the much maligned 'patent unreasonableness' standard of review, […]