As discussed in a previous post, the Supreme Court of Canada, in Canada v. Craig, overruled one of its own precedents, on the basis that there were compelling reasons indicating that the precedent’s interpretation of a provision of the Income Tax Act was incorrect. This interpretation was part of the precedent’s ratio decidendi and not obiter. At the same time, the Supreme Court in Craig held that the lower courts were bound by this interpretation and were not at liberty to depart from it.
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This blog expresses our views on upcoming and decided appeals of interest to Canadian businesses and professions. It also comments on the impact of legal changes that may affect appellate procedure, and relates insights and best practices derived from our experiences handling complex appeals.