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Results:1-10 of 27

Precedent-setting Marlboro decision provides guidance on entitlement to claim profits in trademark infringement cases
  • Smart & Biggar/Fetherstonhaugh
  • Canada
  • March 24 2015

Another milestone has been reached in a case between tobacco industry giants Imperial Tobacco Canada Limited ("Imperial Tobacco") and Philip Morris

SC denies request for leave to appeal decision preventing sale of no-name cigarettes
  • Smart & Biggar/Fetherstonhaugh
  • Canada
  • April 23 2013

The Supreme Court of Canada has denied Philip Morris's request for leave to appeal the precedent-setting decision of the Federal Court of Appeal in

No tax deduction for employee stock surrender payments
  • Borden Ladner Gervais LLP
  • Canada
  • August 31 2012

The Supreme Court of Canada has dismissed an application for leave to appeal in Imperial Tobacco Canada Limited v The Queen.

IP monitor - Imperial Tobacco Canada smokes Marlboros
  • Norton Rose Fulbright
  • Canada
  • August 3 2012

The recent decision by the Federal Court of Appeal in a trade-mark dispute between Imperial Tobacco Canada Limited (“ITL”) and Philip Morris Products S.A. (“PM”) raises complicated legal issues regarding trade-mark infringement and the defences thereto arising from a unique set of cross-border U.S.Canada events.

Federal Court of Appeal affirms tax court decision that payment to extinguish employee stock option plan is capital expenditure: Imperial Tobacco Canada Limited v. The Queen
  • Dentons
  • Canada
  • November 14 2011

On November 10, 2011, the Federal Court of Appeal (the “FCA”) delivered a unanimous decision in Imperial Tobacco Canada Limited v. The Queen, 2011 FCA 308.

Capital expenditure or expenditure on revenue account? Judgment reserved by FCA in Imperial Tobacco Canada Limited v. The Queen
  • Dentons
  • Canada
  • October 28 2011

As discussed in an earlier post, the Federal Court of Appeal (the “FCA”) heard submissions in Imperial Tobacco Canada Limited v. The Queen on October 26th, 2011.

Ontario v. Imperial Tobacco Canada Ltd
  • Harper Grey LLP
  • Canada
  • September 13 2011

The Province of Ontario (“Ontario”) was partly successful on appeal of a motion judge’s order to stay its Superior Court application on the ground that an arbitration process ought to have been followed in a dispute with Imperial Tobacco (“Imperial”) regarding the scope and effect of a release Ontario provided as a term of settlement of a civil claim against Imperial.

Taylor v Canada (Attorney General)
  • WeirFoulds LLP
  • Canada
  • March 30 2011

The plaintiff was a representative of a class of persons who claimed to have suffered injury as a result of the implantation of temporomandibular joints in their jaws.

Special case hearings in class action litigation: Taylor v Canada (Attorney General), 2011 ONCA 181
  • McMillan LLP
  • Canada
  • March 17 2011

It is a rare scenario in which the Ontario Court of Appeal grants leave to have a special case determined.

Imperial Tobacco redux an unwelcomed revisit to the deductibility of payments to option holders for surrendering stock options in the context of corporate reorganizations and acquisitions
  • Gowling WLG
  • Canada
  • February 28 2011

Canada Revenue Agency ("CRA") generally permits the deduction of payments made by an employer to employees who surrender their options under an employee stock option plan ("ESOP") in the ordinary course of business.