The GAAR applied: Deans Knight Income Corp v Canada
In Deans Knight Income Corp. v Canada, 2023 SCC 16, (“Deans Knight”) the Supreme Court of Canada (“SCC” or “the Court”) dismissed the taxpayer’s appeal, holding that the General Anti-Avoidance...
Author: Joel Robertson-Taylor
Unconstitutional in Part: Reference re Impact Assessment Act
Last month, in Reference re Impact Assessment Act, 2023 SCC 23 [“IAA Reference”], the Supreme Court of Canada (the “Court” or “SCC”) held that the bulk of the federal Impact...
Valid and Operative Division of Powers: Murray‑Hall v Quebec (Attorney General)
In Murray‑Hall v Quebec (Attorney General), 2023 SCC 10 [Murray-Hall], a unanimous Supreme Court of Canada (“SCC”) held that Quebec legislation prohibiting possession of cannabis plants for personal cultivation or...
Reasonably Robust Reasonableness: Mason v Canada (Citizenship and Immigration)
At issue in Mason v Canada (Citizenship and Immigration), 2023 SCC 21 [Mason] was whether “acts of violence” in s. 34(1)(e) of the Immigration Refugee and Protection Act, SC 2001,...
