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Court upholds internal investigation privilege

McCarthy Tétrault LLP
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Canada
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January 14 2009

The Supreme Court of British Columbia recently upheld a claim for common law litigation privilege asserted by Canadian National Railway Company (CN) over documents created in the course of carrying out an internal investigation of the collision of two trains

Manitoba hunting case sheds light on Métis rights

Osler, Hoskin & Harcourt LLP
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Canada
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January 14 2009

In the recent decision R. v. Goodon, 2008 MBPC 59, the Provincial Court of Manitoba dismissed a charge of unlawful possession of wildlife against the accused on the basis that he belonged to a Métis community that held an aboriginal right to hunt for food in the area

The long arm of the Minister of National Revenue grows another foot - disclosure in eBay Canada

Gowling Lafleur Henderson LLP
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Canada
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January 15 2009

The Federal Court of Appeal ("FCA") judgment in eBay Canada Ltd. and eBay CS Vancouver Inc. v. M.N.R., 2008 FCA 348 ("eBay") is the latest in a series of decisions extending the power of the Minister of National Revenue ("Minister") to compel disclosure of confidential taxpayer information

GAAR: has the approach changed?

Stikeman Elliott LLP
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Canada
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January 16 2009

On Thursday January 8, the Supreme Court of Canada released its much- anticipated decision in the case of Lipson v. The Queen, the third decision of the nation's highest court interpreting the general anti-avoidance rule contained in the Income Tax Act (ITA

Northern exposure?

Gowling Lafleur Henderson LLP
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Canada, USA
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April 4 2013

Davit Akman and John Norman suggest that a recently commenced investigation into alleged "product switching" and statements by the Interim

Supreme Court of Canada dismisses application for leave to appeal patent listing decision

Fasken Martineau DuMoulin LLP
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Canada
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April 15 2013

The Supreme Court of Canada has dismissed Gilead's application for leave to appeal the decision of the Federal Court of Appeal (Gilead Sciences

Wright v. College and Association of Registered Nurses of Alberta (Appeals Committee) 2012 ABCA 267

Field Law LLP
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Canada
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April 1 2013

In the November 6, 2012 edition of Perspectives for the Professions we reported on the decision of the Court of Appeal referenced above. In this case

Smith Estate v. National Money Mart Co.: what you need to know about the conflict between arbitration and class proceedings statutes in Ontario

Borden Ladner Gervais LLP
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Canada
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December 31 2008

The following recent Ontario Court of Appeal decision will be of interest to businesses dealing with retail customers where arbitration clauses are included in the consumer contracts

The Federal Court of Appeal agrees that GST paid on management fees to investment managers is exempt from GST and gives rise to a GST rebate

Fasken Martineau DuMoulin LLP
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Canada
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May 5 2009

On April 16 2009, the Federal Court of Appeal (the “FCA”) rendered its decision in The Queen v. The Canadian Medical Protective Association (the “CMPA”) and concluded that fees paid by the Canadian Medical Protective Association (the “Association”) for discretionary investment management services are exempt financial services within the meaning of the Excise Tax Act (Canada) (the “ETA”

The CRA continues to investigate and prosecute fraud

Miller Thomson LLP
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Canada
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August 31 2009

A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders

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Search results

Court upholds internal investigation privilege

Manitoba hunting case sheds light on Métis rights

The long arm of the Minister of National Revenue grows another foot - disclosure in eBay Canada

GAAR: has the approach changed?

Northern exposure?

Supreme Court of Canada dismisses application for leave to appeal patent listing decision

Wright v. College and Association of Registered Nurses of Alberta (Appeals Committee) 2012 ABCA 267

Smith Estate v. National Money Mart Co.: what you need to know about the conflict between arbitration and class proceedings statutes in Ontario

The Federal Court of Appeal agrees that GST paid on management fees to investment managers is exempt from GST and gives rise to a GST rebate

The CRA continues to investigate and prosecute fraud

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