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Recent amendments to Canada's Income Tax Act have extended the post-mortem loss carryback election from one to three taxation years, providing estate administrators significantly more time to implement tax planning strategies.

Rectification is one of the equitable remedies available to a superior court of a province to relieve against that which is unfair, unconscionable, or unjust

Canadian trucking companies operating in the United States should take note of the most recent U.S. court decision awarding $462 million...

Online defamatory statements have the potential to reach a global audience and maintain a perpetual existence. It is impossible to determine the number of individuals who view these statements...

Paragraph 70(5)(a) of the Income Tax Act (Canada) deems a taxpayer to have, immediately before the taxpayer's death, disposed of each capital property of the taxpayer and received proceeds of disposition equal to the fair market value ...

In general, universities around the world are a crucible for the exchange of passionate political ideas and the incubator of social movements. As a result of a terrorist act in Israel on October 7, 2023.

Dismissal under r. 2.1.01 upheld In the first case, Nikou v. Karageorgos1, Gavin Tighe, partner and certified specialist in civil litigation, and Jonathan Nehmetallah, litigation associate...

In general, lawyers are not allowed to act on matters where they have a conflict of interest. To do so is contrary to the common law and the Rules of Professional Conduct. Accordingly...

Canada's capital markets are undergoing a period of regulatory modernization. The Canadian Securities Administrators ("CSA") have introduced a series of targeted reforms aimed...

Business relationships between different parties are generally governed by contracts.

In its highly anticipated decision, the Divisional Court has dismissed Dr. Jordan Peterson's application for judicial review of the November 2022 decision of the Inquiries, Complaints and Reports...

Defendants facing the prospect of an unfavourable ruling at trial should be aware that any conveyances or payments to third parties during that time will be closely examined by the courts to determine...

Politicians are not above the law. Indeed, they occupy a position in our democratic society which obligates them to behave with the utmost integrity and in accordance with the office they represent.

Trustees in bankruptcy are granted protection from civil claims for acts and omissions under the Bankruptcy and Insolvency Act ("BIA"), as the statute requires that a plaintiff obtain leave...

A British Columbia plastic surgeon successfully sued a former patient for defamation following comments she posted online alleging botched breast augmentation surgery...

For many years, I have written about defamation cases and SLAPP motions in which defendants have sought the early dismissal of defamation actions under section 137.1...

In Lower William Properties Ltd. v. Santaguida, 2026 ONCA 581, the Court of Appeal for Ontario provided some guidance on the application of the ultimate limitation period to third party claims for contribution and indemnity, while leaving several important questions to be resolved in future cases.