The Federal Court of Appeal has ruled that the “ongoing effects” of a conspiracy do not extend the applicable limitation period for the purposes of a civil action brought under section 36(1) of the Competition Act for a criminal conspiracy contrary to section 45(1). The Court of Appeal’s affirmation of the lower Court’s decision also suggests that the “ongoing damage” caused by the conspiracy does not extend the limitations period either. Instead, the limitations period starts at the latest when the plaintiff first becomes aware of the acts constituting the breach of the Act, and possibly even earlier, as … Continue Reading
In the appeal of Re:Sound v. Motion Picture Theatre Associations of Canada, the Supreme Court of Canada will be called upon to determine whether there is a right to equitable remuneration under section 19 of the Copyright Act when a pre-existing sound recording is incorporated in the soundtrack that accompanies a motion picture or a television program. The Copyright Board of Canada decided that there is no such right in this situation, and the Federal Court of Appeal dismissed the application for judicial review.… Continue Reading
Are contributions to a particular sickness and accident insurance plan for a single employee deductible for tax purposes? The Federal Court of Appeal will decide that issue when it hears the taxpayer’s appeal in Labow v. R. in Ottawa on October 4th.
The taxpayer, Dr. Labow, is a surgeon and professor of surgery. With the help of an Ottawa lawyer, he set up a trust to provide employee sickness and accident insurance and to pay medical, dental and vision care expenses. Dr. Labow had three employees in his office in the relevant taxation years, one of whom was his wife. … Continue Reading