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Draft Bills

  • Reference re Genetic Non‑Discrimination Act - 2020 SCC 17

    Parliament criminalized compulsory genetic testing and the non‑voluntary use or disclosure of genetic test results in the context of a wide range of activities — activities that structure much of our participation in society. This Court must decide whether Parliament could validly use its broad criminal law power to do so. (See Decision)

    Jul 11, 2020 2:07 PM

  • Carpenter v. Canada (National Revenue) - 2020 FC 753

    Ms. Janice Carpenter seeks the Court’s review of a decision by the Minister of National Revenue (Minister) to refuse her request for relief from arrears interest that accrued from January 1, 2003 in respect of taxes and penalties owing for her 2000, 2001 and 2002 taxation years. The refusal is set forth in a letter from the Minister’s delegate to Ms. Carpenter dated June 6, 2019 (Decision). (See Decision)

    Jul 11, 2020 2:07 PM

  • Hunt v. Canada - 2020 FCA 118

    The appellant appeals the Tax Court’s order dated October 2, 2018 and made under Rule 58(1) of the Tax Court of Canada Rules (General Procedure), S.O.R./90-688a: 2018 TCC 193. In its order, the Tax Court answered two preliminary questions placed before it. This appeal concerns only one of the two questions: (See Decision)

    Jul 11, 2020 2:07 PM

  • Supavititpatana v. The Queen - 2020 TCC 46

    6818935 Canada Ltd. and Chanchai Supavititpatana (the “discontinuing Appellants”) seek to set aside the Notices of Discontinuance filed in respect of their appeals. Syed (Sam) Kamal and Suphakorn Supavititpatana (the “settling Appellants”) seek to set aside the Judgments issued by this Court in their appeals following the filing of Consents to Judgment. An agent representing the Appellants in their appeals filed the discontinuances and consents to judgment on their behalf. However, the four Appellants contend that their agent was not authorized to settle their appeals on the terms he did. Consequently, they seek to have the Judgments of this Court and Notices of Discontinuance set aside, relying on section 172(2)(a) of the Tax Court of Canada Rules (General Procedure) (the “Rules”). (See Decision)

    Jul 11, 2020 2:07 PM

  • Iris Technologies Inc. v. Canada (National Revenue) - 2020 FCA 117

    The appellant, Iris Technologies Inc., appeals from an order of the Federal Court dismissing its motion for an interim mandatory injunction (2020 FC 532, per Heneghan J.). The motion sought to compel the payment of $62,300,000 in GST/HST refunds, a portion of the total refunds that the respondent, the Minister of National Revenue, has withheld pending completion of an audit of the appellant currently underway pursuant to the Excise Tax Act, R.S.C. 1985, c. E-15. The Minister cross-appeals the same order. The cross-appeal relates to the dismissal of the Minister’s motion to strike the appellant’s motion for interim relief and underlying judicial review application on the basis that they were moot. The Minister also brings two motions for leave to admit fresh evidence on appeal. (See Decision)

    Jul 10, 2020 2:07 PM

  • De Campos Gregorio v. Canada (Citizenship and Immigration) - 2020 FC 748

    Isabel Maria De Campos Gregorio is a citizen of Portugal. In 2013, she was convicted in Portugal of an offence that is the equivalent of the Canadian offence of forgery. While working as a bank teller in 2011, she helped two other individuals conduct fraudulent bank transfers in a total amount exceeding €10,000. A court in Portugal found she had committed the crime knowingly, and had personally profited from the scheme. Her co-accused were convicted of various offences and given lengthy prison terms. Ms. De Campos Gregorio received a fine of €1,000. (See Decision)

    Jul 10, 2020 2:07 PM

  • National R&D Inc. v. The Queen - 2020 TCC 47

    National Research & Development Inc. (“National”), a Canadian-controlled private corporation, which was incorporated on January 1, 2011, provided consulting services to clients in the areas of engineering, information technology, scientific research and experimental development tax credits and Ontario interactive digital media tax credits. It filed an appeal with this Court in respect of an assessment, the notice of which is dated November 3, 2014, made under the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.) (the “Act”), for its 2011 taxation year, which ended on July 31, 2011 (the “2011 taxation year”). (See Decision)

    Jul 10, 2020 2:07 PM

  • Zhang v. The Queen - 2020 TCC 49

    The Appellant Mei Zhen Zhang appeals the Minister of National Revenue’s March 6, 2014 reassessment of her 2012 taxation year. (See Decision)

    Jul 10, 2020 2:07 PM

  • Fresh Express’s cyclospora outbreak now spans eight states and three provinces

    A troublesome Cyclospora outbreak continues to grow in North America with 37 confirmed cases in Canada added to 206  in the midwest United States. Cyclospora is a coccidian parasite that causes diarrheal disease in humans called cyclosporiasis. The outbreak of Cyclospora infections was traced to Fresh Express bagged garden salad products containing lettuce, carrots, and... (See Article)

    Jul 10, 2020 8:33 AM

  • Introduction aux lois canadiennes sur les sanctions

    Le Canada, comme d’autres grands pays, dispose d’une vaste gamme de sanctions économiques et financières à l’égard d’États étrangers et de leurs ressortissants, de même que de diverses organisations terroristes. (See Article)

    Jul 10, 2020 8:32 AM

  • British Columbia Introduces Benefit Companies

    On June 30, 2020, British Columbia became the first Canadian jurisdiction to allow for the establishment of "benefit companies" by introducing amendments to the Business Corporations Act (British Columbia). (See Article)

    Jul 10, 2020 8:32 AM

  • As of 4:20 AM Thursday, 243 had Cyclospora in the US and Canada linked to Fresh Express brand salad products

    The numbers are surely to increase. As of July 8, 2020, there are 37 confirmed cases of Cyclospora illness linked to this outbreak in three provinces: Ontario (26), Quebec (10) and Newfoundland and Labrador (1). Individuals became sick between mid-May and mid-June 2020. One individual has been hospitalized. No deaths have been reported. Individuals who became ill... (See Article)

    Jul 10, 2020 6:34 AM

  • Once again, U.S. salad sickens Canadian consumers with Cyclospora

    As of July 8, 2020, there are 37 confirmed cases of Cyclospora illness linked to this outbreak in three provinces: Ontario (26), Quebec (10) and Newfoundland and Labrador (1). Individuals became sick between mid-May and mid-June 2020. One individual has been hospitalized. No deaths have been reported. Individuals who became ill are between 21 and 70 years... (See Article)

    Jul 10, 2020 6:34 AM

  • 2020 Agreement for Multi-Jurisdictional Pension Plans Comes into Force

    The 2020 Agreement Respecting Multi-Jurisdictional Pension Plans (2020 Agreement) between the governments indicated below came into effect on July 1, 2020. It governs the administration and regulation of multi-jurisdictional pension plans, which are plans that have members in more than one jurisdiction. (See Article)

    Jul 10, 2020 6:33 AM

  • The Re-Emergence of the PIPE Deal

    Volatile stock markets, COVID-19 and the oil price crash, along with billions of dollars in unallocated investment capital, have combined to create a unique public company investment opportunity in Canada. The economic fallout from these events have left many publicly listed companies in need of new capital, while investors (such as Private Equity funds) are looking to deploy capital in an investment climate where it is difficult to conduct traditional "buyouts". In the spring and early summer of 2020, this trend played out in the U.S. with high-profile private investments in public equity (PIPE) deals such as Madison Dearborn Partners' investment in Evo Payments, Roark Capital's investment i (See Article)

    Jul 10, 2020 6:33 AM

  • Province invites comments on proposed amendments to growth plan, land needs assessment and new growth forecasts

    On June 16, 2020, the Ministry of Municipal Affairs and Housing (Ministry) released proposed amendments (Amendment 1) to A Place to Grow: Growth Plan for the Greater Golden Horseshoe (Growth Plan), and a proposed Land Needs Assessment Methodology for the Greater Golden Horseshoe (LNA). The proposed changes, if approved, will have a significant impact on the Municipal Comprehensive Reviews (MCRs) currently underway in several upper- and single-tier municipalities. The most significant change increases the population and employment forecasts that municipalities use to plan growth. (See Article)

    Jul 10, 2020 6:33 AM

  • Dela Cruz v. Canada (Attorney General) - 2020 FC 744

    This is a judicial review of a decision of the Social Security Tribunal (SST) Appeal Division (AD) who refused Ms. Dela Cruz’s request for leave to appeal a decision of the SST General Division (GD). Ms. Dela Cruz represents herself in this matter. (See Decision)

    Jul 9, 2020 2:07 PM

  • Matthew Macisaac Consulting Inc. v. The Queen - 2020 TCC 44

    The Appellant applies under section 58 of the Tax Court of Canada Rules (General Procedure) for the determination of three questions prior to the eventual hearing of this appeal. (See Decision)

    Jul 9, 2020 2:07 PM

  • Brar v. Canada (Public Safety and Emergency Preparedness) - 2020 FC 729

    At the core of a government’s responsibilities is assuring the security of its citizens. As citizens, this is the principal consideration for which, in return, we provide political legitimacy; it is the underpinning of the social contract to which we adhere. However, in a constitutional democracy, governments are not afforded absolute power. They must act in conformity with the Constitution and the rights and liberties it guarantees. Inevitably, this creates a constant tension between the rights of individuals and the collective interest in security. See Charkaoui v Canada (Citizenship and Immigration), 2007 SCC 9 at para 1 [Charkaoui I]. (See Decision)

    Jul 9, 2020 2:07 PM

  • PMPRB takes jurisdiction over medicine (again) following Federal Court of Appeal remand

    The Patented Medicine Prices Review Board (PMPRB or Board) has found that a patent can pertain to a medicine based on clinical similarities to the invention—even if the patent does not actually encompass the medicine. Background This case concerns Canadian Patent No. 2,478,237 (the 237 Patent), which relates to the use of adapalene to treat... (See Article)

    Jul 9, 2020 8:34 AM

  • Publication d’un projet de règlement pour les régimes de pension et les régimes de congé à traitemen

    Dans le cadre du Plan d’intervention économique pour répondre à la COVID-19 du gouvernement du Canada (le « gouvernement »), le ministère des Finances a annoncé, le 2 juillet 2020, la publication d’un projet de règlement modifiant le Règlement de l’impôt sur le revenu (le « projet de règlement »). Ce projet de règlement a pour but de prêter main-forte aux employeurs qui sont promoteurs d’un régime de pension agréé (un « RPA ») ou d’un régime de congé à traitement différé (un « RCTD ») pendant la pandémie de COVID-19, en offrant un allègement temporaire de diverses règles d’enregistrement et d’autres conditions en vertu de la Loi de l’impôt sur le revenu. (See Article)

    Jul 9, 2020 8:33 AM

  • Interview with the Agent: Kirsten Simmons

    Kirsten Simmons is a certified National Basketball Players Association Agent. Simmons received her Bachelor’s degree in Sports Management from the University of South Carolina-Columbia and currently works at Thread Sports Management in Toronto, Canada. D’Bria Bradshaw: What made you pursue a career as a sports agent? Why Basketball? Kirsten Simmons: Growing up in Canada, sports... (See Article)

    Jul 9, 2020 6:34 AM

  • Updates to government sponsored benefit programs: CEWS, CERB, and CEBA

    On May 15, 2020, the Canadian government announced that the CEWS will be extended for an additional 12 weeks, until August 29, 2020. The CRA has now confirmed the dates for the three additional claim periods that will extend over the summer: June 7, 2020 to July 4, 2020; July 5, 2020 to August 1, 2020; and August 2, 2020 to August 29, 2020. (See Article)

    Jul 9, 2020 6:33 AM

  • Droit des valeurs mobilières, « nouvelle normalité » et deuxième vague possible : à quoi peut-on s’a

    Alors que les restrictions liées à la COVID-19 commencent à être levées et que nous nous dirigeons vers une « nouvelle normalité » à court et moyen terme, les sociétés devraient tenir compte de certaines questions relevant du droit des valeurs mobilières dans les semaines et les mois à venir. Ces questions comprennent les répercussions de la pandémie sur les obligations d’information et sur les assemblées d’actionnaires futures. (See Article)

    Jul 9, 2020 6:33 AM

  • Overview of Real Estate Emergency Pandemic Measures (Updated July 2020)

    Recent Updates - July 7, 2020: Updates reflect the changes in Ontario, Alberta and British Columbia, as some regular court operations begin to re-open. This update also includes the extension of British Columbia's State of Emergency to July 7, 2020. (See Article)

    Jul 9, 2020 6:33 AM

  • Entrée en vigueur de l’entente de 2020 sur les régimes de retraite multijuridictionnels

    L’Entente de 2020 sur les régimes de retraite relevant de plus d’une autorité gouvernementale (l’« Entente de 2020 ») intervenue entre les gouvernements indiqués ci-après est entrée en vigueur le 1er juillet 2020. Elle régit l’administration et la réglementation des régimes de retraite relevant de plus d’une autorité gouvernementale, aussi appelés régimes de retraite multijuridictionnels, lesquels comptent des participants dans plusieurs juridictions. (See Article)

    Jul 8, 2020 8:32 AM

  • Price Gouging Prohibitions across Canada

    So-called “excessive price” prohibitions are premised on a theory of harm that is generally rejected in competition law. Indeed, Canada’s Competition Act does not even contain a prohibition against excessive pricing. Among the many reasons for not prohibiting excessive prices are that to do so would undermine investment incentives (both of firms already in the... (See Article)

    Jul 8, 2020 6:34 AM

  • New Rules Simplify at-the-market (ATM) Offerings in Canada

    Overview In an effort to reduce the regulatory burden for issuers who wish to conduct “at-the-market” (“ATM”) offerings in Canada and facilitate capital raising by public companies, the Canadian Securities Administrators (the “CSA”) announced significant amendments (the “Amendments”) to the ATM distribution regime under National Instrument 44-102 – Shelf Distributions (“NI 44-102”) and Companion Policy... (See Article)

    Jul 8, 2020 6:34 AM

  • Draft Pension and Deferred Salary Leave Tax Regulations Released

    As part of the Government of Canada’s (Government) COVID-19 Economic Response Plan, the Department of Finance Canada announced on July 2, 2020, the release of proposed draft regulations—by way of amendment to the Income Tax Regulations (Draft Regulations)—that are intended to assist sponsors of registered pension plans (RPPs) and deferred salary leave plans (DSLPs) during the COVID-19 pandemic, through the provision of temporary relief from certain Income Tax Act registration requirements and other requirements under the Income Tax Act. (See Article)

    Jul 8, 2020 6:32 AM

  • Alberta’s Recovery Plan

    The Government of Alberta has launched its long-term plan for economic recovery from the effects of the COVID-19 pandemic and the historic fall in oil prices. Alberta’s Recovery Plan is the province's strategy to invest in infrastructure, diversify the economy and create jobs. The government says Alberta’s Recovery Plan is a work in progress and details of each policy initiative will be released in the coming days and weeks. (See Article)

    Jul 8, 2020 6:32 AM