The Supreme Court of Canada (“SCC”) is set to hear the appeal of Nguyen c. Director of Criminal and Penal Prosecutions, 2024 QCCA 674 [Nguyen] where the Court of Appeal of Québec (“QCCA”) overturned the decision of the Court of Québec, which held that it had jurisdiction to hear the application of the prosecution [41400].
Bell was denied favourable goods and services tax (“GST”) treatment of its purchase of electricity, which was determined to be a single supply for the purpose of claiming input tax credits (“ITCs”) under the Excise Tax Act, RSC 1985, c E-15 [ETA]. In Bell Telephone Company of Canada v. Canada, 2025 FCA 27 [Bell Canada], The Federal Court of Appeal (“FCA”) […]
Solicitor-client privilege remains a fundamental right which is only displaced where absolutely necessary. The court in Sakab Saudi Holding Company v Al Jabri, 2025 ONSC 35 [Sakab Saudi] upheld the presumption of solicitor-client privilege protection to a law firm’s trust ledger but found that the motion judge erred in extending that same presumption to the […]
The Supreme Court of Canada (“SCC”) is set to address critical questions regarding mortgage obligations which create issues of estoppel in the appeal [41296] of Patrick Street Holdings Limited v 11368 NL Inc., 2024 NLCA 11 [Patrick Street].The case raises significant issues about the application of estoppel doctrines and stands to have wide-ranging implications for […]
Canadian privacy law hit Facebook hard in the Federal Court of Appeal’s recent decision in Privacy Commissioner of Canada v Facebook inc., 2024 FCA 140 [Facebook]. The unanimous decision held that Facebook failed to obtain meaningful consent from users prior to disclosing user data. The decision is part of a larger trend in Canadian jurisprudence […]
The Supreme Court of Canada (“SCC”) is set to hear an appeal out of the Quebec Court of Appeal (“QCCA”) on where the prescription period for the creditor’s right to seize band property was interrupted by a notice of execution. The SCC will require the parties in Mohawk Council of Kanesatake v. Sylvestre, 2023 QCCA […]
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 […]