Mary Paterson
Osler Hoskin & Harcourt LLP
Articles
Spotlight on statutory interpretation and tax avoidance: Three key decisions in 2021
Canada - December 8 2021 In 2021, the Supreme Court of Canada (SCC) heard two cases involving the permissible limits of international tax planning, giving the Court the…
SCC confirms application of anti-deprivation rule
Canada - October 13 2020 In Chandos Construction Ltd. v Deloitte Restructuring Inc., the Supreme Court of Canada confirmed the application of the common law anti-deprivation…
The Long Waive Goodbye: SCC rejects waiver of tort, expands motion to strike
Canada - July 28 2020 In Atlantic Lottery Inc v Babstock (2020 SCC 19) the Supreme Court struck all claims underlying a proposed class action about fraud and problem…
Litigation in the Tax Court post pandemic
Canada - May 19 2020 With the closure of the Tax Court due to the COVID-19 pandemic, the progress of most proceedings has slowed, while others have been brought to a halt…
International tax: Loblaw successful at Federal Court of Appeal
Canada - May 6 2020 In a decision released on April 23, 2020, the Federal Court of Appeal (the FCA) unanimously allowed Loblaw’s appeal from a 2018 Tax Court of Canada…
Al Meghji, Pooja Mihailovich, Drew Morier, Robert Raizenne, Mark Sheeley
