In a recent unanimous decision of the full bench in 1068754 Alberta Ltd v Quebec (Agence du revenue) (1068754 Alberta Ltd.), the Supreme Court of Canada has upheld Quebec tax officials’ authority to demand information from a national
SCC
Supreme Court of Canada clarifies law of rectification
By Troy Ungerman (Toronto) on
Deals often come together very quickly. In all that rush, it’s easy for the parties to forget to think about all of the long term implications of the deal. Perhaps the parties simply didn’t realize that the deal would have…
Case update on the common law duty to act honestly
By Troy Ungerman (Toronto) on
In 2014, the Supreme Court of Canada delivered a seminal decision, Bhasin v Hrynew (Bhasin), on common law duties of contractual performance. Earlier discussions on the case can be found here and here. In the Bhasin decision,…
Supreme Court clarifies test for merger review in Canada
By NRF Digital Team on
Lays waste to Commissioner’s case on efficiencies, but serves as reminder of hazards of internal documents
On January 23, 2015, the Supreme Court of Canada (SCC) released its much-anticipated decision in Tervita Corp. v Canada (Commissioner of Competition)…