Articles 2023

Aujourdʼhui
Aujourdʼhui

Does Defendant Now Have Presumptive Right to Bring Pre-Certification Motion?

  • 27 juin 2022
  • Jeremy Martin, Cassels Brock LLP

A trilogy of new cases – or rather, two new cases and one comment in obiter – interpret Section 4.1 of the amended CPA, and address whether or not a defendant has a presumptive right to bring a motion to dismiss or narrow the case prior to certification. They also, perhaps unintentionally, interface with another recent decision interpreting those amendments that has left some observers asking if the interpretation of Section 4.1 even matters.

Droit des recours collectifs, Student Forum

Revised ICSID Regulations and Rules: Official recognition of third-party funding’s popularity

  • 22 juin 2022
  • Athanasios Papadas

International treaties commonly contain investment dispute resolution procedures. The International Centre for Settlement of Investment Disputes (ICSID) Rules are the most popular procedures chosen under these agreements. New amendments to these rules come into force on July 1, 2022, the first amendments since 2006. Key guidance regarding cost allocation, security for costs, and third-party funding are essential to arbitrators, counsel and parties embroiled in these critical disputes.

Mécanismes extrajudiciaires de règlement des conflits, Student Forum
To Sue or Not to Sue for Defamation: Ontario Libel Notices and Limitation Periods

To Sue or Not to Sue for Defamation: Ontario Libel Notices and Limitation Periods

  • 21 juin 2022
  • David Potts

Many plaintiffs find their libel actions barred right at the start for failure to comply with the notice provisions of the Libel and Slander Act ("LSA") when required. However, sometimes the notice provisions have absolutely no application at all. In this article, the fourth in the series “To Sue or Not to Sue for Libel,” cyber libel expert David Potts briefly addresses what publications are covered by the LSA and at what stage of the proceedings the determination is made.

Student Forum, Young Lawyers' Division
head-shot photo of author Natalie Garvin

All Good Things Come to an End: Court of Appeal Overturns Rahman Decision that Distinguished Waksdale

  • 15 juin 2022
  • Natalie Garvin

The Court of Appeal for Ontario has now overturned the Superior Court of Justice’s decision in Rahman, finding that the “just cause” provision in the employment contract contravened the Employment Standards Act, 2000. This is yet another decision confirming and applying Waksdale and its strict interpretation of employment agreements regardless of contextual factors and the sophistication of the parties.

Student Forum, Young Lawyers' Division

Women in Tax – Q&A with Allison Blackler

  • 13 juin 2022
  • Allison Blackler & Lisa Watzinger

Allison Blackler answers questions about her unique experiences as a woman in tax law. The article gives other lawyers and law students insight into potential career choices in tax law and words of advice on how to build a successful tax practice.

Student Forum, Droit fiscal

Substantive CCPCs: Changes to Tax on Investment Income

  • 13 juin 2022
  • Joelle Kabouchi, Senior Associate, Borden Ladner Gervais LLP, Ari Derohanesian, Summer Student, Borden Ladner Gervais LLP

The 2022 Federal Budget, tabled on April 7, 2022, proposes the introduction of the substantive Canadian-controlled private corporation rules. The change provides that non-Canadian-controlled private corporations that meet the definition of a “substantive CCPC” will also be subject to the refundable tax on investment income regime that Canadian-controlled private corporations are subject to.

Student Forum, Droit fiscal

Raymond Stewart & Pansy Halls: Net worth audits and appeals to the Tax Court of Canada

  • 13 juin 2022
  • Milosz Zak, Associate, Farber Tax Law

The article discusses two latest decisions by the Tax Court of Canada: Raymond Stewart v Her Majesty The Queen, 2021 TCC 94, which resulted in the removal of subsection 163(2) of the Income Tax Act gross negligence penalties levied against the appellant and allowed substantial subcontractor expenses in the context of a net worth audit; and Pansy Halls v Her Majesty The Queen, 2022 TCC 14, which dealt with a net worth audit of an unincorporated restaurant business owned by two spouses.

Student Forum, Droit fiscal