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 […]
In R v McGregor, 2023 SCC 4 [McGregor], the Supreme Court of Canada (“SCC”) dismissed an appeal from the Court Martial Appeal Court of Canada. This case involves the consideration of the extraterritorial application of the Canadian Charter of Rights and Freedoms, Part I of the Constitution Act, 1982, being Schedule B to the Canada […]
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 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 […]
R v Vallières, 2022 SCC 10 revolves around a criminal enterprise transacting stolen maple syrup. This case marks the ultimate decision regarding a decade-long, notorious maple syrup heist uncovered in 2012.
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 […]
Overview: In Annapolis Group Inc v Halifax Regional Municipality, 2022 SCC 36, the Supreme Court of Canada (“SCC”) divided 5-4 over the quagmire of whether state regulation of land may create a de facto or “constructive” taking of private property. The contested property constitutes a 390-hectare block of land in Blue Mountain-Birch Cove Lakes to […]
The Supreme Court of Canada (“SCC”) granted leave to Deans Knight Income Corporation (“Deans Knight”) on March 10th, 2022 to appeal a Federal Court of Appeal (“FCA”) decision from August 4th, 2021. The SCC will hear the appeal case, Deans Knight Income Corporation v Her Majesty the Queen, on November 2nd, 2022. The appeal concerns […]