Loblaw Financial Holdings Inc. v Her Majesty the Queen: Banking on Barbados
The Supreme Court of Canada (“SCC”) is usually timid to grant leave to tax law cases. However, earlier this year, we saw the SCC decide MacDonald v. Canada 2020 SCC...
Author: Adrian Zee
Owners, Strata Plan LMS 3905 v Crystal Square Parking Corp: Parking Within the Lines of Contract Law
On October 23, 2020, the Supreme Court of Canada (“SCC”) released its decision on Owners, Strata Plan LMS 3905 v Crystal Square Parking Corp, 2020 SCC 29 [Strata], a case...
Atlantic Lottery Corporation Inc v Babstock: SCC Rejects Waiver of Tort in Class Actions
Canadian courts have struggled with whether a “waiver of tort” stands as an independent cause of action for certification under the Class Actions Act, SNL 2001, c C-18.1 [CAA] and...
Gladwin Realty Corporation v. Canada : Abusing Specific Anti-Avoidance Rules in Partnerships
Since the creation of the Income Tax Act (“ITA“), there have been taxpayers trying to avoid taxes in any manner possible. Although taxpayers are free to arrange their matters in...
