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Government of Canada tests the limits under the Income Tax Act in 2017

In 2017, the Canada Revenue Agency (the CRA) pursued litigation which tested the limits of its powers under the Income Tax Act.

Shifting sands of the law of privilege

In the past year, the Supreme Court of Canada reaffirmed the sanctity of solicitor-client and litigation privilege, setting a high standard for...

Privacy a primary concern in 2017

Sophisticated cybersecurity threats, high-profile data incidents, and an explosion in the volume of data analytics initiatives have resulted in...

NAFTA, CETA and the TPP – Significant challenges and opportunities

Canadian companies that engage in cross-border trade and investments in the United States and internationally should pay close attention to the...

Liberalizing foreign investment review

The federal Liberal government has taken a number of steps in 2017 to liberalize foreign investment review, making it easier for foreigners to...

New lists for monthly AML reporting

Dealers and advisers that are registered or operate under exemptions from registration under Canadian securities laws must consult two new lists of...

Ontario Court of Appeal signals partial summary judgment may become a rarity in Ontario

The Ontario Court of Appeal recently released a decision cautioning that partial summary judgment may become a rarity in Ontario, which confirms that...

Ontario businesses need to prepare for major changes to employment and labour legislation

Businesses in Ontario need to plan now to address the budgeting, scheduling and operational impact of significant changes to the Employment Standard...

New PPT rule in the OECD’s Multilateral Instrument to displace Canadian GAAR?

Canada and many other countries have signed the OECD’s Multilateral Instrument (MLI). Once in effect, the MLI will add a broad anti-avoidance rule...

Federal Court of Appeal infuses greater certainty into the Canadian obviousness analysis

In Ciba Specialty Chemicals Water Treatments Limited v SNF Inc., 2017 FCA 225, the Federal Court of Appeal suggests that trial courts may have...