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The case of Bergevin v. The Queen deals with an appeal before the Federal Court of Appeal concerning a missed deadline in a GST tax dispute. The central issue was whether the appellant, Alexandre Bergevin, should be allowed extra time to file an appeal against a tax assessment under the Excise Tax Act.

Osler's Legislative Update is a bi-weekly listing of new legislation. This issue covers legislation for the period 04/09 to 04/22.

It is well-established that Canadian law shields directors and officers from personal liability for corporate acts, except in circumstances that justify piercing the corporate veil. In CHU de Québec-Université Laval v. Tree of Knowledge International Corp., the Ontario Court of Appeal confirmed that fraudulent conduct is also a basis for imposing personal liability on officers and directors of a corporation, even where the test for piercing the corporate veil is not met.