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...
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...
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,...
Driving, as a licensed activity, carries certain limitations. Perhaps most important among them is the prohibition against driving while impaired. But the law cannot reach every corner of a person’s...