Corporate/commercial law


  • SCC decision liked by lenders

    SCC decision liked by lenders

    Jan 14, 2019

    In a decision widely welcomed by lenders, the Supreme Court of Canada has ruled that the bankruptcy of a tax debtor, although subsequent to the repayment of the secured creditor’s debt, terminated secured creditors’ personal liability for deemed trust claims under s. 222 of the Excise Tax Act.

  • CRA rebuked for ‘fundamental misunderstanding’

    CRA rebuked for ‘fundamental misunderstanding’

    Jan 14, 2019

    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

    SCC ruling on common interest privilege welcomed

    Jan 14, 2019

    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.

  • Lottery for retail cannabis favours big players

    Lottery for retail cannabis favours big players

    Jan 14, 2019

    Ontario’s cannabis retail authorization lottery guidelines place an onerous process on winners and only large, well-financed and established players will be able to handle it, say lawyers in the cannabis sector.

  • Decisions examine companies’ right not to self-audit

    Decisions examine companies’ right not to self-audit

    Jan 14, 2019

    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).

  • Court of Appeal invalidates Uber’s arbitration clause

    Court of Appeal invalidates Uber’s arbitration clause

    Jan 7, 2019

    The Ontario Court of Appeal has ruled that an arbitration clause used by Uber in a delivery driver’s contract is unenforceable.

  • Welcome 2019

    Jan 7, 2019

    If 2018 was an eventful year in legal developments, then 2019 is shaping up to move even more quickly. This edition of Law Times covers a wide range of stories that indicate some of the trends that may dominate in the year ahead.

  • TPP start date means faster changes on tariffs

    TPP start date means faster changes on tariffs

    Dec 10, 2018

    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.

  • Federal pay equity bill puts onus on employers

    Federal pay equity bill puts onus on employers

    Nov 12, 2018

    The federal government has tabled proactive pay equity legislation covering federally regulated sectors after three years of consultation.

  • Ontario case may weaken polluter pays principle

    Ontario case may weaken polluter pays principle

    Nov 5, 2018

    A recent Ontario court decision testing the province’s Environmental Protection Act could have consequences for the polluter pays principle, lawyers say.

Law Times Poll


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