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Archive For Entries On Federal Court of Appeal

Out in the Cold: No Protection with Tax Shelters?

Every year, Canadians can be found searching for ways to avoid paying the Canadian Revenue Agency (“CRA”) more than they absolutely have to in taxes. Many of us work hard for our money and do not want to give it up so easily. In a progressive tax system like Canada, the more you earn the […]

Cutting the Wire but Not the Responsibility – Peracomo Inc v Telus

On November 15, the Supreme Court of Canada (SCC) will hear Peracomo Inc v Telus (“Peracomo”) a case where the sole officer and directing mind of a fishing company is trying to escape the consequences that stem from his deliberate decision to cut a telephone line cable. This case explicitly deals with Maritime Law. It […]

Amici Curiae: Harper nominates our next SCC Justice, and Ontario Promises to Change the Way its Jails Treat Mentally Ill Women

Harper nominates our next SCC Justice With Justice Morris Fish resigning from the bench on August 31 2013, speculation mounted on who would take his place as the next Supreme Court Justice.  Well everyone, the nomination is in.  On Monday September 30 2013, Prime Minister Harper announced that he has nominated Justice Marc Nadon to […]

An Improved Test For Complicity in War Crimes

The United Nations Convention Relating to the Status of Refugees has long played a necessary role in ensuring the security of displaced persons around the globe. The Convention also ensures that this important goal is not undermined by excluding from protection individuals who are guilty of committing atrocities. Article 1F(a) of the Convention excludes from […]

Antle v Canada (2010): That Trust was a Sham!

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 […]

The Federal Court of Appeal Sends Another Decision Back to the Tax Court of Canada in Heron Bay v. The Queen (2010)

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, […]

SCC to Decide if Canadian Human Rights Tribunal has Authority to Award Legal Costs

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 […]

Lehigh Cement Limited v. Canada (2010): The FCA Provides Guidance on Proving the “Object, Spirit or Purpose” of an ITA Provision for the Purposes of GAAR

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 […]

Liquor Mark-ups at the Border: Philip Anisman v Canada Border Services Agency et al

For those of you who have been “taxed” at the border for alcohol, you may find the Federal Court of Appeal’s (“FCA”) recent decision in Philip Anisman v Canada Border Services Agency et al, 2010 FCA 52, potentially useful.

End Canada v Grenier!

The Supreme Court of Canada (“SCC”) 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 do not expect Jack Bauer to have any involvement in this particular saga.) The fact that […]