Canada: Litigation, Mediation & Arbitration

The Federal Court’s June 12, 2026 decision in Minister of National Revenue v KPMG Canada LLP, T-139-26, is a significant ruling on the limits of privilege assertions by third-party tax advisors in the context of CRA audits.

The Supreme Court of Canada has addressed the doctrine of spoliation for the first time in over a century, establishing a clear framework for cases involving intentional destruction of evidence.

After more than a century, the Supreme Court of Canada has revisited the evidentiary doctrine of spoliation and the available remedies in SS&C Technologies Canada Corporation v. Bank of New York Mellon Corporation, 2026 SCC 29 (SS&C). The Court described spoliation as “the intentional destruction, alteration, mutilation or concealment of evidence with a view to subverting the truth-finding process during litigation”.

Une récente décision de la Cour du Banc du Roi de l'Alberta examine les circonstances dans lesquelles les tribunaux peuvent refuser de donner effet à une disposition contractuelle prévoyant le remboursement intégral des frais juridiques. L'affaire soulève des questions importantes sur la proportionnalité des dépens, le niveau de détail requis dans les mémoires de frais et les limites du pouvoir discrétionnaire judiciaire face aux ententes contractuelles

Canada's investment treaty practice has evolved significantly since NAFTA, progressively constraining investor rights while expanding host-state policy space and integrating public interest obligations. The Canada-UAE Foreign Investment Promotion and Protection Agreement, which entered into force in May 2024, represents the clearest evidence yet of where Canada's investment treaty architecture stands after three decades of development, incorporating reformed dispute settlement mechanisms, expanded regulator

La Cour suprême du Canada a rendu sa décision très attendue dans l’arrêt Démocratie en surveillance c. Canada (Procureur général), 2026 CSC 28. Cette décision marquante souligne l’importance fondamentale de la primauté du droit dans l’architecture constitutionnelle canadienne.

Une récente décision de la Cour du Banc du Roi de l'Alberta examine les circonstances dans lesquelles les tribunaux peuvent refuser de donner effet à une disposition contractuelle prévoyant le remboursement intégral des frais juridiques. L'affaire soulève des questions importantes sur la proportionnalité des dépens, le niveau de détail requis dans les mémoires de frais et les limites du pouvoir discrétionnaire judiciaire face aux ententes contractuelles

The Alberta Court of King's Bench has ruled that a corporation's audited financial statements can constitute written acknowledgement of debt under Alberta's Limitations Act...

Recent Federal Court of Appeal jurisprudence demonstrates that unsuccessful tax litigants must generally pay the government's legal costs regardless of financial difficulties, while successful litigants may still face cost awards due to procedural rules. Understanding the discretionary nature of cost awards in Tax Court of Canada proceedings is critical, as variables ranging from settlement offers to case complexity can significantly impact who pays legal bills.

When can citizens sue government officials for abuse of power? A landmark Supreme Court case examines the boundaries between administrative law and civil litigation, revealing...

In January 2025, former Federal Minister of Health, the Honourable Mark Holland, released a Letter to provinces and territories on the importance of upholding the Canada Health Act – 2025. We wrote about it here.

In Sienna v. Duckett, 2025 ONCA 867, the Court of Appeal allowed the plaintiffs leave to amend their claim against the Attorney General of Canada relating...