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...
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...
In Takuhikan c Procureur général du Québec, 2022 QCCA 1699, [Takuhikan], the Court of Appeal of Québec (“QCCA”) held that the governments of Canada and Québec breached their honour of...
Section 259(1)(a) of the Criminal Code of Canada [Code] imposes a mandatory minimum; at sentencing, judges must apply a driving prohibition of at least twelve months for offenders convicted of...
In La Presse inc v Quebec, 2023 SCC 22 [La Presse], the Supreme Court of Canada (“SCC”) determined that publication bans established in s 648(1) of the Criminal Code, RSC...