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Case Law

  • C.D. Howe Institute Commentary

    Issue number #487 (August 2017) of publication C.D. Howe Institute Commentary is now available

    Oct 14, 2017 4:32 PM

  • Elander v. The Queen - 2017 TCC 196

    These two appeals under the Income Tax Act (the “ITA”) were heard at the same time and on common evidence. There is also before me an appeal under the Excise Tax Act ( the “ETA”) involving the same Appellant in file 2011‑3776(GST)I which the Appellant requested be heard separately and which was so heard and an oral decision rendered. (See Decision)

    Oct 5, 2017 10:07 AM

  • McLeod v. The Queen - 2017 TCC 192

    The Appellant Stan McLeod (“McLeod”) and his now wholly-owned corporation, the Appellant S&R Industries Inc. (“S&R”), appeal assessments wherein the Appellant, McLeod was assessed $223,250 of unreported income by way of management service fees together with gross negligence penalties of $31,698 for the 2008 taxation year, while S&R who reported such management fees as income for the September 30, 2008 fiscal year as Mongo’s Grill Ltd. (“Mongo’s”) as it was known before it changed its name in 2010 to S&R, was not reassessed so as to delete such amount from its income for its year end resulting in double taxation of the same income. (See Decision)

    Oct 5, 2017 10:07 AM

  • Chaplin v. The Queen - 2017 TCC 194

    Jan Chaplin was a 50% shareholder of a company named Triventa Technologies Corporation. She wanted to obtain control of the company. She attempted to do so by enlisting the aid of an individual named Robert Plummer, who purported to own 8.33% of Triventa’s shares. The true owner of the other 50% of Triventa’s shares (including the 8.33% purportedly owned by Mr. Plummer) responded by bringing an application in the Ontario Superior Court of Justice against Mr. Plummer and Triventa (the “Application”). (See Decision)

    Oct 5, 2017 10:07 AM

  • Live Face on Web, LLC v. Soldan Fence and Metals (2009) Ltd. - 2017 FC 858

    These reasons address the question of whether it is necessary for the Court to issue protective orders drafted and agreed to by the parties where there is no genuine dispute as to their scope and no special circumstances justifying the Court’s involvement. I conclude that, absent highly unusual circumstances, it is not necessary for the Court to incorporate in an order the specific or additional protective measures agreed by the parties for them to be effective, and that the Court ought no longer to routinely issue protective orders on consent of the parties. (See Decision)

    Oct 4, 2017 10:07 AM

  • Langboung v. The Queen - 2017 TCC 186

    The following constitutes my reasons for judgment in the appeal of Mr. Langboung (Appellant) under the federal Income Tax Act (Act). The Appellant appeals the denial by the Minister of Revenue (Minister) of the Appellant’s charitable donation claims for his 2002, 2003, 2004 and 2005 taxation years. The denied tax credits in respect of charitable donations allegedly made by the Appellant total $5,050, $8,500, $5,044 and $3,095 for these years respectively. The 2002 and 2003 taxation years were reassessed beyond the Appellant’s applicable normal reassessment period and accordingly the onus is on the Respondent Crown for the reassessment at issue for each of those two years. (See Decision)

    Oct 4, 2017 10:07 AM

  • Kim v. Canada - 2017 FC 848

    Frank Kim is an inmate serving an indeterminate sentence, having been declared a dangerous offender in October 2000. (See Decision)

    Oct 4, 2017 10:07 AM

  • R. v. Nnabuogor - 2017 ONCA 762

    The appellant was convicted of assaulting and sexually assaulting the complainant, after a summary trial in the Ontario Court of Justice. He appealed those convictions unsuccessfully to a Summary Conviction Appeal Court. He now seeks leave to appeal the Summary Conviction Appeal Court decision, asking that the convictions be quashed and a new trial be ordered. (See Decision)

    Oct 3, 2017 10:07 AM

  • R. v. Wilkinson - 2017 ONCA 756

    The appellant was convicted of multiple sexual offences against his girlfriend’s daughter and four of her friends. All of the victims were primary school girls. All of them were between 10 and 12 years old when they first disclosed the abuse. The victims were rarely, if ever, violated alone; offences were committed in the presence of some, if not all, of the others. When they were abused, the victims were told to remove their bottom clothing only. (See Decision)

    Oct 3, 2017 10:07 AM

  • Jones (Re) - 2017 ONCA 758

    The appellant appeals the disposition of the Ontario Review Board (the “Board”) dated December 21, 2016, ordering the appellant’s continued detention in maximum security at the Waypoint Centre for Mental Health Care (“Waypoint”). The previous disposition of the Board, dated May 18, 2016, detained him at the General Forensic Service of the Ontario Shores Centre for Mental Health Sciences (“Ontario Shores”), with privileges up to and including living in the community and accommodation approved by the person in charge. (See Decision)

    Oct 3, 2017 10:07 AM

  • Weenen v. Biadi - 2017 ONCA 738

    The moving party Solicitor, Fasken Martineau DuMolin LLP, moves under s. 34(1) of the Solicitors Act, R.S.O. 1990, c. S.15, for an order charging the damages and costs awarded to the responding party Client, Matthew Weenen, at the trial of this action (2015 ONSC 6832) and on appeal (2017 ONCA 533). (See Decision)

    Oct 3, 2017 10:07 AM

  • Cook v. The Queen - 2017 TCC 188

    The Appellant appeals the denial by the Respondent’s Minister of National Revenue (Minister) of the Appellant’s claim for dependent and child tax credits per paragraphs 118(1)(b) and (b.1) of the Income Tax Act (Canada) (Act), both in respect of a child of the Appellant, in computing the Appellant’s tax payable for the 2013 taxation year. (See Decision)

    Oct 3, 2017 10:07 AM

  • Tjelta v. The Queen - 2017 TCC 187

    John Tjelta was a director of a company named Empire International Service Rigs Inc. Empire failed to remit over $400,000 in GST and payroll withholdings. As a result, the Minister of National Revenue assessed Mr. Tjelta as a director under sections 227.1 of the Income Tax Act and 323 of the Excise Tax Act. Mr. Tjelta has appealed from those assessments. (See Decision)

    Oct 3, 2017 10:07 AM

  • Apotex Inc. v. Canada (Health) - 2017 FC 857

    In what is in the process of becoming a veritable saga concerning its Apo-Omeprazole Magnesium Tablets [or Apo-Omeprazole], the applicant is once again before this Court on a judicial review application, presumably pursuant to section 18.1 of the Federal Courts Act (RSC, 1985, c F-7). The relief sought is concerned with the decision of the Minister of Health [the Minister or the respondent] to cancel the reconsideration of Apotex’s submission concerning a Notice of Compliance [NOC] in respect of Apotex’s Apo-Omeprazole (omeprazole magnesium) Tablets and to treat its submission as withdrawn. (See Decision)

    Oct 3, 2017 10:07 AM

  • Canada (Senate) v. Singh - 2017 FC 852

    Mr. Darshan Singh [respondent or grievor] is a former employee of the Senate of Canada [applicant or Senate] whose employment relationship was governed by provisions of the Parliamentary Employment and Staff Relations Act, RSC 1985, c 33 (2nd Supp) [PESRA]. The Senate terminated the respondent’s employment on December 2, 2015, and the respondent filed a grievance pursuant to the provisions of PESRA challenging the termination of his employment. (See Decision)

    Oct 3, 2017 10:07 AM

  • Clark v. City of Moose Jaw - 2017 SKQB 283

    The applicants, plaintiffs in civil actions commenced against the City of Moose Jaw [City], apply for an injunction, styled also as a preservation order, to prevent the City from moving forward on forcing the vacating of the residences of the applicants, located at 820 and 835 Skipton Road, both in the City, and ultimately demolishing such residences. (See Decision)

    Oct 3, 2017 10:07 AM

  • Cowessess First Nation No. 73 v. Pelletier - 2017 FC 859

    This is a motion under Rule 397 of the Federal Courts Rules, SOR/98-106 [Rules] for reconsideration of a costs order made by this Court on July 18, 2017. (See Decision)

    Oct 1, 2017 10:07 AM

  • Pellett (Re) - 2017 ONCA 753

    The appellant, Rosemary Pellet, appeals from the November 28, 2016 disposition of the Ontario Review Board (“the Board”), ordering that she remain subject to a conditional discharge, albeit with more relaxed conditions. (See Decision)

    Sep 30, 2017 10:07 AM

  • R. v. T.B-J. - 2017 ONCA 746

    The Crown appeals from the sentence imposed on two young persons on the ground that it was manifestly unfit. The Crown also asks this Court to set judicial criteria for the grant of a reprimand by a youth court judge. We decline to do so. (See Decision)

    Sep 30, 2017 10:07 AM

  • R. v. Estrada - 2017 ONCA 747

    This forfeiture order was made pursuant to s. 490(9)(3)(d) and appellate jurisdiction lies to the Superior Court of Justice under s. 490(17)(b) where the appellant originally attempted to file this appeal but was refused. (See Decision)

    Sep 30, 2017 10:07 AM

  • Better Together: The Virtues of Experiential Learning Partnerships

    The University of Ottawa Faculty of Law, Common Law Section, is celebrating two important anniversaries this year: the English Common Law Program’s 60th and the French Common Law Program’s 40th anniversary. Reflecting on a law school’s history and development naturally leads one to ponder the changing nature of legal education and the evolving functions law schools serve in Canadian society. If lawyers bear the honorable burden of maintaining the public trust in the administration of... (See full article)

    Sep 30, 2017 10:07 AM

  • Canada (Attorney General) v. Thouin - 2017 SCC 46

    Crown immunity is deeply entrenched in our law. The Court has held that to override this immunity, which originated in the common law, requires clear and unequivocal legislative language. Over the years, both Parliament and the provincial legislatures have gradually placed limits on this immunity in order to draw the legal position of the Crown and its servants closer to that of other Canadian litigants. This is true in, among other areas, that of civil liability. Ultimately, it is up to the courts to give meaning to legislative provisions that narrow the limits of the immunity and to determine its scope, where necessary. (See Decision)

    Sep 29, 2017 10:07 AM

  • Coldwater Indian Band v. Canada (Aboriginal Affairs and Northern Development) - 2017 FCA 199

    A pipeline right-of-way easement was granted for the Trans Mountain Pipeline in 1955. The easement indenture allowed the Trans Mountain Oil Pipe Line Company to construct, operate and maintain a pipeline through portions of ten Indian reserves located in British Columbia, including the Coldwater Indian Reserve No. 1. (See Decision)

    Sep 29, 2017 10:07 AM

  • Innovator Company v. Canada (Attorney General) - 2017 FC 864

    This is an appeal pursuant to Rule 51 of the Federal Courts Rules, SOR/98-106 to set aside the Order of Prothonotary Tabib dated June 5, 2017. (See Decision)

    Sep 29, 2017 10:07 AM

  • Lin v. Canada (Attorney General) - 2017 FCA 197

    This is an appeal of two orders made by Mr. Justice Campbell of the Federal Court (the Judge) on November 28, 2016 pursuant to which he dismissed two appeals taken by the appellant against orders of Prothonotary Aalto dated November 7, 2016. (See Decision)

    Sep 29, 2017 10:07 AM

  • Wynter v. Canada - 2017 FCA 195

    Rosetta Wynter appeals from a judgment of the Tax Court of Canada, cited as 2016 TCC 103 (Reasons), per Judge Rowe, which upheld a penalty imposed by the Minister of National Revenue under subsection 163(2) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act). The penalty related to a business loss claimed by the appellant in her 2009 income tax return in the amount of $447,148.31. Had the loss been allowed, the appellant would have been entitled to large tax refunds for the 2009 and prior taxation years. The Minister initially allowed the loss, but ultimately reassessed the appellant and imposed a penalty in the amount of $51,569.49. (See Decision)

    Sep 29, 2017 10:07 AM

  • “Internet Separation” – the Wave of the (Secure) Future?

    To reduce the risk of hackers coming into government database through the Internet, the Government of SIngapore has required all public service computers to be cut off from the Internet. Public servants are allowed to use the net from separate computers that are not connected to their government data. (See full article)

    Sep 29, 2017 10:07 AM

  • Giving Back

    Giving back is when we give and then nothing happens. No benefits for you, no recognition, nothing tangible gets sent your way. The biggest and sole reward is the realization that we have made a difference. However, there is very little in life do we do and “nothing” happens. Gaining skills, knowledge and expertise are common side effects and giving others your time may bring you interesting and challenging opportunities that might not come along otherwise. (See full article)

    Sep 29, 2017 10:07 AM

  • Elowitt and Wasserman on Lawyers as Managers

    Periodically on Thursdays, we present a significant excerpt, usually from a recently published book or journal article. In every case the proper permissions have been obtained. If you are a publisher who would like to participate in this feature, please let us know via the site’s contact form. (See full article)

    Sep 29, 2017 10:07 AM

  • Blockchain Is 2017’s Opportunity for Lawyers

    Addison Cameron-Huff is an active legal force in the Toronto tech community focused exclusively on the blockchain and internet startup space. He can often be found speaking at events and previously co-chaired OsgoodePD’s Critical and Emerging issues in Blockchain Law. He recently joined Decentral Inc., the company founded by Ethereum’s co-founder, Anthony Di Iorio. (See full article)

    Sep 29, 2017 10:07 AM