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Haritha Popuri

Treaty-shopping is not Inherently Abusive Tax Avoidance in Canada v Alta Energy Luxembourg S.A.R.L.

In Canada v Alta Energy Luxembourg S.A.R.L., 2021 SCC 49 [Alta Energy], the Supreme Court of Canada (“SCC”) unanimously held that taxpayers are entitled to arrange their affairs under international tax treaties to minimize their  liability. These arrangements – also referred to as ‘treaty-shopping’ –  will not necessarily be considered abusive unless the absence of […]

Incapacity Precludes - not Vitiates - Consent in R. v. G.F.

Content Warning: Sexual assault and intoxication The Supreme Court of Canada (“SCC”) has clarified that capacity is a precondition for consent in sexual assault offences in R v G.F., 2021 SCC 20 [G.F.]. As the two are “inextricably joined,” the majority ruled that trial judges are not required to consider the two issues in any […]

SCC Narrowly Rules Mid-Election Changes to Toronto City Council were Charter-Compliant

Three months into the 2018 Toronto City Council election, a newly elected provincial government passed the Better Local Government Act, 2018, SO 2018, c 11 [Act], slashing the number of municipal wards from 47 to 25. “For the remaining campaign period,” writes Justice Abella, dissenting in Toronto (City) v Ontario (Attorney General), 2021 SCC 34 […]

Appeal Watch: Executive Authority Trenches on Legislative Protections for Post-Secondary Student Associations in Canadian Federation of Students v Ontario

In Canadian Federation of Students v Ontario, 2021 ONCA 553 [CFS 2021], the Court of Appeal for Ontario (“the Court”)  unanimously ruled that the Minister of Colleges and Universities cannot condition funding to post-secondary institutions on a student opt-out mechanism for “non-essential” ancillary fees. The Court found that this exercise of the government’s spending power […]

R v Desautel: Aboriginal peoples outside of Canada may hold rights under s 35(1)

On April 23, 2021, a majority of the Supreme Court of Canada held in R v Desautel, 2021 SCC 17 [Desautel] that “the aboriginal peoples of Canada,” who hold rights under s 35(1) of the Constitution Act, 1982 [Constitution], are the modern successors of those Aboriginal societies that occupied lands now referred to as Canada […]