Canada: Arbitration & Dispute Resolution

A CRA refusal is not always something that can be challenged through the normal tax objection and appeal system. The first question is usually whether the taxpayer is disputing a discretionary CRA decision, which may be reviewed by the Federal Court, or disputing the correctness of a tax assessment, which generally belongs in the Tax Court of Canada.

Dans l’arrêt SS&C Technologies Canada Corp. c. Bank of New York Mellon Corp., 2026 CSC 29, la Cour suprême a clarifié la doctrine de la « destruction d’éléments de preuve », soit l’acte intentionnel de détruire, de modifier, d’abîmer ou de dissimuler des éléments de preuve dans le but de compromettre le processus de recherche de la vérité pendant une instance.

In SS&C Technologies Canada Corp. v. Bank of New York Mellon Corp., 2026 SCC 29, the Supreme Court provided definitive guidance on the doctrine of “spoliation” which is the intentional destruction, alteration, mutilation or concealment of evidence with a view to subverting the truth-finding process during litigation. The court clarified the legal test for spoliation, the inferences that arise when it is made out, and the remedial options available to a court to address destruction of evidence.

A British Columbia Court of Appeal decision confirms that executors who pursue litigation primarily for their own benefit rather than the estate's interests may be held personally liable for legal costs. The ruling examines when courts will look beyond an executor's representative capacity to determine who truly benefits from estate litigation and under what circumstances personal cost liability may be imposed.

Earlier this year, Prime Minister Mark Carney’s speech at the World Economic Forum Annual Meeting in Davos was a pivotal moment for Canada’s international economic positioning. His speech was delivered against a backdrop of heightened pressure from the Trump administration, including tariff measures affecting Canadian trade and rhetoric touching on Canadian sovereignty.

A British Columbia Court of Appeal decision demonstrates that executors who pursue litigation primarily for their own benefit rather than the estate's interests may face personal liability for costs...

Navigating the complexities of appellate litigation in Ontario requires understanding when leave to appeal is necessary and how to properly structure such motions. This article examines the five most critical mistakes lawyers make when bringing or responding to motions for leave to appeal, from misidentifying whether leave is required to failing to adhere to proper procedural requirements.

The Supreme Court of Canada has granted leave to appeal in Buffalo Point First Nation v. Buffalo Point Cottage Owners Association Inc., presenting a critical opportunity to resolve the ongoing judicial divide over whether arbitral appeals should be reviewed under a deferential reasonableness standard or a more rigorous correctness standard. This decision will have significant implications for the scope of judicial oversight in commercial arbitration and the finality of arbitrator decisions across Canada.

Tax opinions answer narrower questions than most readers assume, with limits written into assumptions, scope sections, and dates—and others not written anywhere. Understanding what an opinion actually supports, who it protects, and which questions it leaves unanswered becomes critical when companies face CRA reassessment under notice of objection deadlines.