Last month, the Federal Court of Appeal, in Antle v. Canada, 2010 FCA 280 [Antle 2010], upheld the Tax Court of Canada decision in Antle v. The Queen, 2009 TCC 465 [Antle 2009], finding that an offshore spousal trust was not valid. Both courts agreed that the primary purpose of the spousal trust was to [...]

In recent weeks, the Federal Court of Appeal has sent two cases back to the Tax Court of Canada for rehearing. In GlaxoSmithKline Inc. v. The Queen, 2010 FCA 201 (discussed here), the Court of Appeal found that Rip C.J. erred by misunderstanding the application s. 69(2) of the Federal Income Tax Act, R.S.C. 1985, [...]

In December of this year, the SCC is scheduled to decide if the Canadian Human Rights Tribunal (“CHRT”) has the authority to award legal costs under the Canadian Human Rights Act, R.S.C. 1985, c. H-6 (“CHRA”). In Mowat v. Canadian Armed Forces, 2006 CHRT 49, the complainant, Donna Mowat, alleged that while a member of [...]

Last month, the Federal Court of Appeal released its judgment in Lehigh Cement Limited v. Canada, 2010 FCA 124. This is the latest decision from the Court of Appeal dealing with the application of the General Anti-Avoidance Rule (“GAAR”) within the Federal Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (“ITA”). The appeal court [...]

For those of you who have been “taxed” at the border for alcohol, you may find the Federal Court of Appeal’s recent decision in Philip Anisman v. Canada Border Services Agency et al., 2010 FCA 52, potentially useful. Pursuant to an agreement signed between the Government of Canada and the Liquor Control Board of Ontario [...]

The Supreme Court will hear a series of seven appeals later this week to clarify a mess of case law that has grown around the juicy-sounding doctrine of collateral attack. (Coincidentally, 24 premieres this week, though I don’t expect Jack Bauer to have any involvement in this particular saga.) The fact that the Court has [...]

This month the SCC will be hearing the appeal of Dennis Manuge v. Her Majesty the Queen, 2009 F.C.R. 416. This case will be of interest to patrons of the Federal Court because it raises significant procedural issues. In particular, the SCC will have to determine whether the Federal Court has jurisdiction to hear Mr. [...]

As the summer months wind down, I can’t help but look forward to the upcoming fall season and its requisite Thanksgiving Day holiday. Though I am currently enjoying many burgers, wings, and ribs from summer barbecues, I would be greatly saddened if the venerable Thanksgiving turkey dinner was ever threatened. It is with this eye [...]

On Thursday, July 5, 2007, the SCC granted the application for leave to appeal in the case of Apotex Inc. v. Sanofi-Synthelabo Canada Inc. et al., an appeal from the Federal Court of Appeal. This intellectual property law case deals with the requirements for patent protection. On April 28, 2003, Sanofi-Synthelabo Canada Inc. and Sanofi-Synthelabo [...]

On May 16, 2007 the SCC heard the appeal in the case of A.Y.S.A. Amateur Youth Soccer Association v. Canada Revenue Agency. This case, which deals with tax and charities, could potentially stand to redefine the definition of “charitable purpose.” The appellant, A.Y.S.A., is an association that provides opportunities for youth to develop their soccer [...]