ArticleBEPS Action 1, Pillar 1 And Pillar 2 A Canadian PerspectiveAmount A applies to companies with global turnover above €20 Billion, and profitability above 10%.CanadaTaxGardiner Roberts LLP
ArticlePotentially Fake App Messages Result In Appeal From Firebombing ConvictionWe have previously addressed the concerns of a civil court judge about the perils of having to deal with "fake news" in the form of spoofed emails and electronic documents.CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleBank Hit With $850,000 Damages Award For Defaming Former Employee (Curtis V. Bank Of Nova Scotia)n any civil action, evidence is important for the purposes of either proving or defending against a claim. While in most cases, the onus rests on the plaintiff to prove their claim on a balance of probabilities,.CanadaCriminal LawGardiner Roberts LLP
ArticleA Litigation Update: The Small Claims Court And Short Motions Or ApplicationsAs we near the three month anniversary date of Ontario's state of emergency, our court system continues to re-emerge from its suspension and to evolve.CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleCould Full Indemnity Costs Become The Norm In Defamation Actions?As the use of social media platforms continues to grow, there is a correspondingly growing danger that the misuse of these platforms can cause devastating damage to innocent people...CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleGeographical Deviation Does Not Defeat The One Year Time Bar In The Hague-Visby RulesIn ETG Commodities Inc. v. Hapag-Lloyd (Canada) Inc., 2025 FC 474, the Federal Court of Canada had to consider two issues:CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleNervous Shock Claim Dismissed: Divisional Court Agrees That Juror In Criminal Trial Fails To Meet TestUnder Ontario law a person who suffers a physical or psychological injury as a result of a crime of violence is entitled to make a claim for compensation under the Compensation for Victims of Crime Act. CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleSummary Judgment Granted To Dismiss Defamation Claim (Martel v. Ottawa (City))Summary judgment is a powerful procedural tool that, among other things, permits a defendant to bring a motion to dismiss an action at an early stage...CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleThere Is No Right To Party (Waterloo (City) v. Persons Unknown)Social media, among other things, allows people to organize "pop up" events that can result in the gathering of large crowds.CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleUnderstanding The Ambassador Bridge Injunction Against The Freedom Convoy ProtestorsAs Canada enters the second year of dealing with the COVID-19 pandemic, government restrictions imposed by the federal and provincial governments have led to growing resistance among segments of Canada's population.CanadaLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleCanada's Implementation Of The Multilateral Convention To Prevent Base Erosion And Profit ShiftingFor the last several years, the Organization for Economic Cooperation and Development ("OECD") and G20CanadaTaxGardiner Roberts LLP
ArticleExpert Reports Generated By Artificial Intelligence Are Prone To Being Ignored (Shirran v. The Owners, Strata Plan KAS 4004; Laake v. 3M Company)Expert reports are often invaluable in civil and criminal cases. In general, these reports provide the trier of fact with an opinion from an expert witness who possesses specialized knowledge, skill or experience on technical or scientific issues in dispute that are beyond the trier of fact’s knowledge or experience.United StatesLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleUse Of AI-hallucinated Cases Results In $100K In Penalties And Dismissal Of Action (Couvrette v. Wisnovsky)A U.S. District Court imposed over $100,000 in penalties against two lawyers for citing non-existent cases and fabricated quotations generated by AI in court briefs, while dismissing the plaintiff's action. United StatesLitigation, Mediation & ArbitrationGardiner Roberts LLP
ArticleSellers Not Allowed To Rely On "Escape Clause" To Accept A Better OfferIn some cases, sellers may wish to ‘hedge their bets' by accepting a conditional offer that contains a term allowing them to continue to market the property for sale until the deal is firm.CanadaReal Estate and ConstructionGardiner Roberts LLP
ArticleThe Ontario Government Continues To Modernize The Way In Which Documents Can Be Executed And SwornThe COVID-19 health emergency continues to cause the Ontario government to modernize legislation and to bring it into conformity with our technological world.CanadaCoronavirus (COVID-19)Gardiner Roberts LLP
ArticleCivil Contempt Finding Against Litigant For Breaching Receivership OrderOntario courts maintain the inherent right to control their own processes and to sanction litigants who fail to abide by court orders.CanadaCorporate/Commercial LawGardiner Roberts LLP
ArticleDelfino v. Intercounty Baseball League: The Governance Of Non-Profit Sports Organisations And Resulting Intervention By The CourtsOne of the pleasures of a summer evening is sitting on a blanket on the slopes of Christie Pits, with a picnic cooler at hand, and watching the Toronto Maple Leafs...CanadaCorporate/Commercial LawGardiner Roberts LLP
ArticleFederal Budget 2018 - Reporting Requirements For TrustsFederal budget released in February 27, 2018CanadaCorporate/Commercial LawGardiner Roberts LLP
ArticleWell-Known Seasoned Issuers Understanding The New Prospectus RegimeThe Canadian Securities Administrators ("CSA") have adopted amendments (the "Amendments") to National Instrument 44-102 Shelf Distributions ("NI 44-102"), Companion Policy 44-102CP...CanadaCorporate/Commercial LawGardiner Roberts LLP