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Tuesday, January 21, 2020 @ 10:19 AM - Last Updated: Tuesday, January 21, 2020 @ 11:18 AM

SCC’s Wagner, Moldaver and Martin key to majorities in 2019 as top court divides in most judgments TLD Exclusive

Justices Michael Moldaver and Sheilah Martin and Chief Justice Richard Wagner were at the core of most Supreme Court of Canada majorities in 2019, an analysis of the nine judges’ voting patterns by The Lawyer’s Daily reveals. ... [read more]

Tuesday, January 21, 2020 @ 8:20 AM

Disability support: Guardianship applications brain_workings_sm

Under Ontario law, adult capacity is task-based rather than diagnosis-based. The upshot is that an individual’s required level of capacity can vary depending on the nature of the decision to be made. For example, having capacity to make a will or power of attorney (POA) is different from having capacity to manage property and finances or make personal care decisions. ... [read more]

Monday, January 20, 2020 @ 9:41 AM - Last Updated: Tuesday, January 21, 2020 @ 11:15 AM

Supreme Court of Canada hits record low 40% unanimity rate in 2019; many appeals came from Quebec TLD Exclusive

The Supreme Court of Canada divided on the outcomes of appeals in 60 per cent of the cases it decided in 2019, and spoke with one voice in just one-third of its appeal judgments — a record low unanimity rate in at least 30 years, an analysis by The Lawyer’s Daily discloses. ... [read more]

Friday, January 17, 2020 @ 11:28 AM

Dentons adds new tax partner in Montreal

Dentons announced that Marc Lesage has joined the firm as a partner in its tax group. ... [read more]

Thursday, January 16, 2020 @ 11:01 AM

Lawful duress, abuse of dominant position in obtaining waiver Paperplanes

The recent Quebec Court of Appeal decision Hydro-Québec v. Construction Polaris Inc. 2019 QCCA 990 dealing with unlawful duress and the ensuing annulment of a waiver can be compared with the common law approach. While it is important for the court to determine whether the party relying on the waiver or transaction was in good faith or not as to the legality of its actions, bad faith remains an elusive evidentiary concept in a commercial context. ... [read more]

Wednesday, January 15, 2020 @ 10:45 AM

Why evolution of legal model desperately needed | Shama Rafiq

When it comes to access to justice, we often forget that the old law firm structures are a major deterrence to ensuring that anyone and everyone has a fair chance to having their day in court. ... [read more]

Wednesday, January 15, 2020 @ 10:29 AM

Costs or damages: Best remedy for meritless estate litigation shield_defense_sm

In McArthur v. McArthur and Harman 2019 ONSC 7232, a unanimous panel of the Divisional Court in Ontario held that the proper remedy for an estate trustee to seek to redress financial loss to an estate due to meritless litigation will in most cases be an award for costs, not a claim for damages. ... [read more]

Wednesday, January 15, 2020 @ 9:09 AM

FEDERAL INCOME TAX - Non-residents - Tax treaties

Appeal by Wolf from a Tax Court decision dismissing his appeal from a 2012 assessment in relation to income he earned in Canada. ... [read more]

Tuesday, January 14, 2020 @ 11:18 AM

Quebec court may annul transaction, release if ‘unfairly’ obtained Romainedam_sm.jpg

Polaris obtained from Hydro-Quebec (HQ) a contract to build a road leading to the La Romaine hydroelectric facility. Quickly, cost overruns occurred and, gradually, Polaris claimed an amount of $24.7 million from HQ. HQ demanded an audit, fully supported by forensic documentation in support of the additional costs. ... [read more]

Monday, January 13, 2020 @ 1:08 PM

Income tax clearance certificates and right of liquidators to indemnification Hand signing document

Subsections 159 (1), 159 (2) and 159 (3) of the Income Tax Act (ITA) and their Quebec equivalents operate to impose personal liability for income tax and other amounts due by a deceased taxpayer on a legal representative who distributes property of the deceased in his or her possession or control without obtaining a clearance certificate from the CRA. ... [read more]