Focus On


  • CRA rebuked for ‘fundamental misunderstanding’
    Dale Hill says a recent Tax Court of Canada ruling is ‘a clear-cut winner for old school tax planning.’

    CRA rebuked for ‘fundamental misunderstanding’

    Should it hold up on appeal, the Tax Court of Canada’s September 2018 decision in Cameco Corporation v. The Queen may stand as one of the most resounding successes taxpayers have experienced to date in transfer pricing disputes with the Canada Revenue Agency.

  • SCC ruling on common interest privilege welcomed
    Jeff Galway says a 2016 Federal Court judgment caused ‘shock because it was contrary to existing case law.’

    SCC ruling on common interest privilege welcomed

    With its denial of the Crown’s application for leave to appeal in Minister of National Revenue v. Iggillis Holdings Inc., et al., a tax case, the Supreme Court of Canada has restored normalcy to the law regarding common interest privilege, say lawyers.

  • Decisions examine companies’ right not to self-audit
    James Morand says a Federal Court ruling from November 2018 turned on the fact that the due diligence report’s dominant purpose was not to assist in providing legal advice.

    Decisions examine companies’ right not to self-audit

    To many observers, the Federal Court’s November 2018 decision in Canada (National Revenue) v. Atlas Tube Canada ULC has tempered the enthusiasm that arose in the business community following the Federal Court of Appeal’s earlier ruling in BP Canada Energy Company v. Canada (National Revenue).

  • Good recordkeeping can protect against claims
    Brian Sunohara says ‘brokers should be keeping detailed contemporaneous notes of the advice they provide.’

    Good recordkeeping can protect against claims

    Good recordkeeping can help insurance brokers protect themselves against claims by underinsured clients, according to a Toronto insurance lawyer.

  • Insurance companies should consider wording carefully
    Jeffrey Leon says ‘it’s increasingly important to draft insurance policies in a way that avoids ambiguities by using defined terms wherever possible.’

    Insurance companies should consider wording carefully

    Insurance companies may want to rethink the wording of their consumer-facing policies after the Court of Appeal for Ontario restored a class action by life insurance policy holders against their insurers, according to a Toronto lawyer.

  • Case law on social host liability continues to evolve
    Bevin Shores says that advancements related to findings of social host liability have come via motions for summary judgment brought by defendants wishing to dismiss claims.

    Case law on social host liability continues to evolve

    More than a decade on from a landmark Supreme Court of Canada decision that opened the door to social host liability, insurance lawyers are still waiting for a decisive step forward in the case law.

  • PI lawyers support bill on auto insurance rate-setting
    Meghan Hull Jacquin says supporting a proposed bill regarding auto insurance rate-setting is a ‘no brainer.’

    PI lawyers support bill on auto insurance rate-setting

    A group of personal injury lawyers with connections to Brampton, Ont. have indicated their support for legislative efforts to end “postal code discrimination” in auto insurance rate-setting.

  • Interprovincial trade barriers evolving
    Arnold Schwisberg says the SCC’s reasons in a recent case made it ‘appallingly easy’ for provinces to formulate ‘a pretextual case’ for almost any provincial legislation that effectively discriminates against goods or services from any other province.

    Interprovincial trade barriers evolving

    From all appearances, the legal landscape affecting interprovincial trade barriers and s. 121 of the Constitution Act, 1867 is evolving much more quickly than perhaps anyone expected.

  • Free trade deal impacts IP
    Nathaniel Lipkus says recent changes to intellectual property rights in the Canada-United States-Mexico Agreement puts Canada ‘much more on the IP protection side of the ledger.’

    Free trade deal impacts IP

    A lot of public attention on the merits of the trade agreement signed by Canada, the United States and Mexico has focused on industries such as the dairy sector and disputes over steel and aluminium tariffs that are still in place.

  • TPP start date means faster changes on tariffs
    Jessica Horwitz says free trade agreements are advantageous for the Canadian economy.

    TPP start date means faster changes on tariffs

    The Comprehensive and Progressive Trans Pacific Partnership will come into force on Dec. 30, and because of the way in which the treaty was drafted, the year-one tariff reductions will only be in effect for two days before the year-two tariff reductions come into force on Jan. 1.

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