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
Tag Archives: Federal Court of Appeal
This Week at the SCC (25/01/2013)
Posted in This Week at the SCCCases 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 SCCCases 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
Follow My Lead: The SCC Rules on the Role of Its Own Precedents
Posted in Case Comments, TaxAre lower courts obliged to follow precedents of the Supreme Court of Canada, even if those precedents are decades-old and have been the subject of extensive criticism? And when should the Court overrule one of its own precedents? The Court recently addressed both of these questions in Canada v. Craig, a tax case involving the… → Read More
Infringing via the Unspoken: Marlboro Appeal Increases Scope of Confusion for Trade-marks Infringement
Posted in Administrative, Case Comments, Intellectual PropertyIn 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, TaxBackground 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, ProcedureIntroduction 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
SCC to Rule on Movie Soundtracks
Posted in Case Previews, Intellectual PropertyIn 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… → Read More
FCA to Consider Deductibility of Contributions to a Sickness and Accident Insurance Plan for Single Employee
Posted in Case Previews, TaxAre 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, TaxOn 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
FCA to Determine Tax Consequences of a Broken Amalgamation
Posted in Case Previews, Corporate Law, TaxIn 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