Worldwide: Trials & Appeals & Compensation

Section 160 of the Income Tax Act is one of the Canada Revenue Agency’s most powerful collection tools. It can make the recipient of a property transfer jointly and severally liable for the transferor’s unpaid tax debt where the property moved for less than fair market value to a non-arm’s-length person.

A Canadian tax lawyer’s analysis of a Tax Court of Canada decision distinguishing disorganized bookkeeping from a sham, and explaining why mandatory ITC documentation requirements can defeat a claim even where the underlying business relationship was genuine.

Understanding when drowning and near-drowning incidents may give rise to legal claims in Ontario, this analysis examines occupiers' liability, safety obligations for pools and natural bodies of water, and the types of evidence needed to establish negligence. With Ontario recording an average of 190 water-related deaths annually, knowing who may be responsible and what preventative measures should have been in place can help families access support after a tragedy.

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.

The Ontario Court of Appeal (“ONCA”) recently released its rulings on two conflicting lower court decisions, finally providing some clarity for employers on the enforceability of termination clauses.

The Ontario Court of Appeal's decision in Solmar Inc. v. Hall examines whether public-interest expression in municipal land-use disputes shields speakers from defamation claims when their statements contain...

In Baron Real Estate Investments Ltd v Tri-Arrow Industrial Recovery Inc, 2026 ABCA 249, the Court of Appeal restored an action that had been dismissed for long delay under rule 4.33 of the Alberta Rules of Court. The sole question was whether service of a supplemental affidavit of records significantly advanced the action. The chambers judge said no, on the basis that the supplemental records went only to peripheral issues and should have been produced years earlier. The Court of Appeal disagreed on both points and allowed the appeal.

On October 1, 2025, the monetary limit for the Small Claims Court was increased from $35,000 to $50,000, and the minimum appealable amount from $3,500 to $5,000.[1] This doesn’t mean that all proceedings that began in the Superior Court of Justice for amounts between $35,000 and $50,000 were automatically transferred to Small Claims Court as of October 1, 2025.

A landmark Ontario legal case has resulted in a woman receiving compensation for her husband's abusive behavior, marking a significant first in the province's legal landscape. This precedent-setting decision explores the intersection of family law and civil liability, potentially reshaping how domestic abuse cases are handled in Canadian courts.