Canadian Appeals Monitor Information and Commentary on Upcoming and Recent Appeal Court Decisions

Tag Archives: Federal Court of Appeal

Federal Court of Appeal affirms that the Federal Court has limited jurisdiction over the province of Alberta

Posted in Administrative, Case Comments, Conflict of Laws, Constitutional, Procedure

Generally speaking, the Federal Court does not have jurisdiction over the provincial Crown. Confusion arises when the subject matter of a claim is within the realm of the Federal Court and the claim is an in personam. The recent Federal Court of Appeal decision of Canada v. Toney, 2013 FCA 217 affirms that there remain limited… → Read More

Government Cannot Withhold a Hidden Agenda in its Dealing with the Courts

Posted in Administrative, Case Comments, Procedure, Tax

A case recently decided by the Federal Court of Appeal reiterates the very high standard of good faith to which the Minister of National Revenue (the “Minister”) must be held when dealing with the courts in the context of an ex parte application provided by the Income Tax Act (“ITA”). For example, the Minister cannot… → Read More

This Week at the SCC (15/02/2013)

Posted in This Week at the SCC

Cases Heard The Supreme Court of Canada heard arguments this week in four interrelated cases of interest to Canadian businesses and professions, and reserved judgment in each. The four copyright cases, which canvas a variety of issues under the Copyright Act,  arise from the decision of the Québec Court of Appeal in France Animation v. Robinson, 2011… → Read More

This Week at the SCC (25/01/2013)

Posted in This Week at the SCC

Cases Heard The Supreme Court of Canada heard arguments this week in two cases of interest to Canadian businesses and professions, and reserved judgment in each. The first is an appeal from Guay Inc. c. Payette, 2011 QCCA 2282, in which the Quebec Court of Appeal held that restrictive covenants which precluded the appellant from… → Read More

This Week at the SCC (07/12/2012)

Posted in Aboriginal, Bankruptcy and Debt, Corporate Law, Environmental, Labour and Employment, Securities, This Week at the SCC

Cases Decided The Supreme Court of Canada released one decision this week of interest to Canadian businesses and professions. In Newfoundland and Labrador v. AbitibiBowater Inc., 2012 SCC 67, the majority of the Court held that environmental protection orders issued under provincial legislation, which required an insolvent company to undertake remediation measures but which were… → Read More

Infringing via the Unspoken: Marlboro Appeal Increases Scope of Confusion for Trade-marks Infringement

Posted in Administrative, Case Comments, Intellectual Property

In an eagerly anticipated decision, the Federal Court of Appeal has allowed in part Imperial Tobacco’s unique infringement lawsuit against Philip Morris in the Marlboro Canada Ltd. v. Philip Morris Products S.A. decision. This  lawsuit involved the first cigarette package in the world that bore no brand name, with the plaintiff claiming instead that the… → Read More

SCC Pulls Back the Curtain on Trust Residence

Posted in Case Comments, Tax

Background The Supreme Court of Canada has recently clarified in Fundy Settlement v. Canada that for the purposes of Canadian taxation the residence of a trust is where the central mind and management resides. This decision, confirming both the Tax Court of Canada and the Federal Court of Appeal lower court decisions, is a major… → Read More

FCA Narrows the Limitation Period Defence in Civil Competition Act Claims

Posted in Case Comments, Class Actions, Competition, Procedure

Introduction 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… → Read More

FCA to Consider Deductibility of Contributions to a Sickness and Accident Insurance Plan for Single Employee

Posted in Case Previews, Tax

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… → Read More

FCA to Review Discretion to Decline Band Members Retroactive Tax Relief

Posted in Aboriginal, Administrative, Case Previews, Tax

On September 1, the Attorney General of Canada appealed the finding of the Federal Court in Abraham v. Canada, that the Minister of National Revenue had erred in denying members of the Sagkeeng Band tax relief on wages earned while working in a mill located on former reserve lands. The Band members had contended that relief was due… → Read More