Articles 2025

Following are our summaries of the civil decisions of the Court of Appeal for Ontario for the week of January 20, 2025.

Following are our summaries of the civil decisions of the Court of Appeal for Ontario for the week of January 13, 2025.

This article describes the best practices for counsel seeking to adduce testimony in Tax Court of Canada proceedings from witnesses located in foreign jurisdictions. Virtual examinations can assist in securing the just, most expeditious and least expensive determination of the merits of a dispute. However, where a witness is examined virtually in Canadian proceedings while seated in a foreign country, it engages the international principle of comity.

With over 7 million Canadians aged 65 and older, and one in four identifying as part of a racialized group, the importance of cultural competence for lawyers is growing. This article examines how cultural competence intersects with the nuances of providing legal services to an aging population and offers practical tips to enhance your cultural competence.

In BlackBerry Limited v The King, the Tax Court of Canada found that the payments made by BlackBerry Limited to its US affiliates for research and development services were not foreign accrual property income under section 95 of the Act.

On June 6, 2024, the Homeowner Protection Act, 2004 came into force, which amended the Personal Property Security Act, ending the era of Notices of Security Interest (NOSIs) for consumer goods in Ontario. With this ban, Ontario seeks to better protect homeowners from unexpected liens and make property transactions more transparent.

Following are our summaries of the civil decisions of the Court of Appeal for Ontario for the week of January 6, 2025. There were only two substantive decisions.

Technology is enhancing legal services available to elderly clients. This article illustrates that the role of technology for elderly clients is not about reinventing the wheel. It is about recognizing the unique needs of elderly clients and utilizing relevant tools and platforms to provide them with more accessible and curated legal services.

The pending amendments to the Construction Act (“the Act”) include a new requirement for the annual release of holdback, without the right to set off against holdback. However, while implementing a number of significant changes to the Act, the Legislature elected not to close an identified gap in the Act related to Public Private Partnership (“P3”) projects. As a result, a significant issue is created in the context of mandatory annual holdback released on P3 projects in Ontario.