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 […]
The Supreme Court of Canada (“SCC”) is set to hear an appeal out of the Federal Court of Appeal (“FCA”) on undue delay leading to dismissal in the case of Sweet Productions Inc. v Licensing IP International, 2022 FCA 111 [Sweet Productions] pursuant to Rule 167 of the Federal Court Rules, S.O.R./98-106 (“the Rules”).
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 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 […]
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 […]
Until late March 2019, when Justice Keith Boswell struck down s.112(2)(b.1) of the Immigration and Refugee Protection Act, SC 2001, c 27 [IRPA], refugee claimants from certain “designated” countries were required to wait for two years longer compared to all other refugee claimants for a risk assessment of their removal from Canada. Two weeks ago in Feher v […]
The definitions of what is a method of medical treatment and what is an invention were under scrutiny in a recent Federal Court decision. In AbbVie Biotechnology Ltd. v Canada (Attorney General), 2014 FC 1251 [Abbvie], a judicial review of an appealed patent decision, the federal judge found that recent guidelines issued by the Patent Commissioner ("Commissioner") […]