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On January 14, 2011, Ashlyn O’Hara was a passenger on Air Canada Flight 878 ["AC878"] from Toronto to Zurich. During the flight, the First Officer went to sleep for approximately 75 minutes.

The Ontario Superior Court has ruled that fees received by insurers for surety products written in Ontario are subject to the 3% premium tax under the Corporations Tax Act. This decision clarifies the tax treatment of surety bonds by interpreting ambiguous statutory language through reference to federal Income Tax Act provisions and legislative history. Insurers licensed to write surety business in Ontario should review their premium-tax reporting practices in light of this ruling.