Equity Cannot Relieve Tax Mistakes
Introduction The Supreme Court of Canada (“SCC”) bifurcated 8-1 in Canada (Attorney General) v Collins Family Trust, 2022 SCC 26 (“Collins”) with Brown J writing for the majority and Côté...
Category: Business, Commercial, Civil Litigation
Jurisdiction Confusion: The SCC to Clarify the Federal and Tax Courts’ Roles in Taxation Law in Dow Chemical Canada
The Supreme Court of Canada (“SCC”) will soon comment on the jurisdictional contours of the Tax Court of Canada (“TCC”) and Federal Court of Canada (“FCC”). The SCC has granted...
Appeals Watch: Public or Private Law? SCC grants leave in Langford Sharp v Autorité des marchés financiers
Introduction On April 22, 2022, the Supreme Court of Canada (“SCC”) granted leave to an application for appeal in the Quebec Court of Appeal’s (“QCCA”) decision in Langford Sharp v...
Explicit, Clear, and Direct: The ONCA Limits Freedom of Contract in Pine Valley Enterprises Inc. v Earthco Soil Mixtures Inc.
The Ontario Court of Appeal (“ONCA”) has cracked down on consumer contracts.
