In Envision Credit Union v. R, the Federal Court of Appeal will determine whether an amalgamated corporation inherits tax accounts pursuant to common law principles, in the absence of a specific statutory rule. The predecessors of Envision Credit Union, two Vancouver credit unions, amalgamated under B.C. credit union legislation. The amalgamation occurred in a way that did not… → Read More
Monthly Archives: August 2011
SCC to Consider the Relevance of Attornment to the Analysis of an Ontario Court’s Jurisdiction
Posted in Case Previews, ProcedureShould an Ontario court refuse to assume jurisdiction over the plaintiffs’ claims in the face of choice of (foreign) forum and arbitration clauses, even though the non-Ontario defendants attorned to the jurisdiction of the Ontario court? The Supreme Court of Canada will examine this issue when it hears the appeal in Momentous.ca Corporation v. Canadian American Association… → Read More
SCC to Address Test for “Federal Undertakings” Under the Constitution
Posted in Case Previews, Communications, Constitutional, Labour and Employment, TransportationWhen do parties qualify as federal transportation undertakings for purpose of s. 92(10) of the Constitution Act, 1867? The Supreme Court of Canada will answer this question in the Tessier case, for which it recently granted leave to appeal. Decisions Below The appeal comes before the Supreme Court from the ruling of the Quebec Court of Appeal… → Read More
SCC to Consider the Residence of Trust for Tax Purposes
Posted in Case Previews, Corporate Law, Financial Services, TaxThe residence of trusts and other business entities for income tax purposes has long been a source of confusion. The Supreme Court of Canada will attempt to resolve that confusion in the St. Michael Trust cases, from which it recently granted leave to appeal. Decisions Below The cases arise as conjoined appeals from the decision of the Federal Court of Appeal in St…. → Read More
Franchisor’s Implicit Obligation of Good Faith and Loyalty
Posted in Case Comments, Corporate LawThe decision in Automobile Cordiale Ltée v. DaimlerChrysler Canada Inc., J.E. 2010-164 raises the question of the implicit obligation of good faith and loyalty in an exclusive dealership contract. Automobile Cordiale Ltée (the Franchisee) and DaimlerChrysler Canada Inc. (the Franchisor) entered into an agreement in 1994 whereby the Franchisee was granted exclusive right to sell… → Read More
Litigating In the Dark: Providing Information to Interveners
Posted in Administrative, Case Previews, EnergyTaylor Processing Inc. applied for various approvals from the Energy Resources Conservation Board to operate a co-stream project at its Harmattan plant. Inter Pipeline Fund and BP Canada Energy Company were interveners. Both the Fund and BP opposed Taylor’s application. The Board gave conditional approval to Taylor’s project. This appeal will determine whether the Board… → Read More
Claims for Appropriation of a Foreign Corporate Opportunity: Do Ontario Courts Have Jurisdiction?
Posted in Case Previews, Corporate Law, ProcedureOn August 23, 2011, the Ontario Court of Appeal will hear an appeal on the question of whether Ontario courts have jurisdiction over a claim for appropriation of a foreign opportunity. Decision Below In Dundee Precious Metals Inc. v. Marsland, Corrick J. dismissed a claim by an Ontario mining company, Dundee, against an employee, Marsland, on… → Read More
Is There a Tort of Invasion of Privacy in Ontario?
Posted in Case Previews, TortsIs there a tort of invasion of privacy in Ontario? The Ontario Court of Appeal may finally settle this stirring question in an appeal scheduled to be heard on September 29, 2011. In Jones v. Tsige, Jones and Tsige worked at different branches of the Bank of Montreal (BMO). Jones did her personal banking with… → Read More
Personal Liability of Class Counsel for the Costs of a Class Proceeding
Posted in Case Previews, Class Actions, Procedure, ProfessionsOn September 26, 2011, the Ontario Court of Appeal will hear an appeal from a decision of Cullity J., who rightly characterized the issue on the motion before him as one “of considerable importance for the proper conduct of class proceedings.” The decision will be important to class counsel since it addresses the duty to… → Read More
Defence Contractor Appeals Disclosure of Contractual Information
Posted in Administrative, Case Comments, Intellectual PropertyIn a case that will be of interest to any parties involved in government procurement, Top Aces Consulting Inc. is appealing the decision of the Federal Court to permit the disclosure of pricing information pursuant to s. 44 of the Access to Information Act. Top Aces is an airborne training services contractor that had been… → Read More
Should Redeemable-Upon-Demand Shares Be Included in Paid-Up Capital or Long-Term Debt?
Posted in Case Comments, Financial Services, TaxOn January 29, 2010, the Appeal division of the Court of Quebec determined that Credit Ford Canada Ltd. did not have to include the $1,170,000,000 worth of retractable shares issued in its paid-up capital (and thus be taxed on it) and could, instead, consider it as a long-term debt. This decision alone made a $2,416,767… → Read More