With the Supreme Court of Canada’s decision to hear the appeal in 9354-9186 Québec inc., et al. v. Callidus Capital Corporation 2018 QCCA 632, litigation funding will for the first time be front and centre at the high court. And because it arises in the context of a Companies’ Creditors Arrangement Act proceeding, the decision will be particularly significant […]
An Alberta court has ruled that employees receiving disability payments during the reasonable notice period can’t “double-dip” by receiving payments for lost wages. “The decision affirms the principle that employees are entitled only to what they would have received had they been working during the notice period,” says Sheena Owens, an employment lawyer at Stikeman […]
In a general sense, what the Bureau wants to know is whether the characteristics of certain digital markets favour concentration — a process called ‘tipping’ The Competition Bureau’s recent call to Canadians to flag anti-competitive conduct in the digital economy is raising eyebrows among industry professionals. Certainly, the Bureau’s consultation seems far more concrete than […]
The Federal Court has limited the power of the Immigration and Refugee Board of Canada’s (IRB) chairperson to issue jurisprudential guides (JGs) on issues of fact, where the JGs create an “expectation” that board members were bound to follow the directives. Although Chief Justice Paul Crampton’s decision in Canadian Association of Refugee Lawyers v. Canada (Minster […]
The Financial Services Regulatory Authority is giving late-filing pension plans a “one-time” opportunity to avoid administrative monetary penalties. The “safe harbour,” which applies to any outstanding filings under the Pension Benefits Act, expires on Oct. 31. “Rather than have people concerned about flagging non-compliance with late filings, the FSRA has offered this amnesty of sorts,” […]
The new law has set its sights on holding or shell companies set up principally to take advantage of a double taxation treaty Foreigners looking to Canada as a tax haven and Canadians seeking havens abroad will have to deal with a whole new set of rules when the Organisation for Economic Co-operation and Development’s Multilateral Instrument […]
It may just be the brouhaha over Andrew Scheer’s dual citizenship that made me link Donald Trump’s vow to “jail Hillary” and “lock her up” with the Conservative leader’s pledge — in the middle of an election campaign, no less — to launch a judicial inquiry into Justin Trudeau’s conduct in the SNC Lavalin scandal. […]
The Ontario Court of Appeal has taken a technical approach to interpreting “termination clause” in ruling that a failsafe clause that doesn’t clearly apply to the entirety of a termination clause won’t be enforceable. “The big takeaway from Andros v. Colliers Macaulay Nicolls Inc. is that courts will pay close attention to grammar and structure in interpreting failsafe […]
The Nova Scotia Supreme Court has ruled that portions of the province’s dependants’ relief legislation, which allow adult independent children to apply for variation of a will because it provides inadequate maintenance and support, are unconstitutional. “The decision expands the scope of the liberty interest protected in s. 7 of the Charter of Rights by recognizing that […]
The Home Depot Canada’s commercial customers are the latest target of the Canada Revenue Agency’s (CRA) continuing priority audit of the underground economy in general and home improvement contractors in particular. In July, using what is known as the “unnamed person requirement”(UPR) found in the Income Tax Act, the CRA obtained a Federal Court order […]