How to Avoid and Refute CRA Gross Negligence Penalties

Dean Blachford, Tax Litigation Lawyer Alexander Krush, Articling Student What are Gross Negligence Penalties? When the CRA conducts an audit and believes that the taxpayer intentionally under-reported their taxes, they will assess the taxpayer a gross negligence penalty. The financial impact of these penalties can be staggering. For income tax, the gross negligence penalty equals [...]

By |2020-04-09T13:48:56-04:00April 9, 2020|Articles, Dean Blachford, Tax Litigation, Uncategorised|

When Making Business Decisions in Response to COVID-19, Factor in CRA’s Collections Powers

In the midst of the COVID-19 pandemic, business owners are having to make incredibly difficult decisions about how they allocate their precious financial resources. In order that business owners can make informed decisions that are in the best long-term interest of themselves and their families, it is critical that they fully understand the extent of [...]

By |2020-04-01T16:06:54-04:00April 1, 2020|Articles, Dean Blachford, Tax Litigation|

Safe Food for Canadians Regulations: Foreign Exports into Canada

The Safe Food for Canadians Act (the “SFCA”) and the Safe Food for Canadians Regulations (the “SFCR”) came into force on January 15, 2019. Together, they create a framework of standards and requirements to ensure that food imported into Canada is safe.[1] These standards and requirements apply to all persons, including foreign food businesses, that [...]

By |2020-03-18T14:32:13-04:00March 18, 2020|Articles, International Law, Martin Aquilina|

The European Commission’s Proposals for CETA’s Investment Court System

On October 30, 2016, Canada, the European Union (EU), and the EU’s member states (Member States) signed the Comprehensive Economic and Trade Agreement, or CETA.  The Investor Court System (ICS) regime of CETA’s Chapter Eight will ideally settle dispute between foreign investors and Member States or Canada. In the meantime, the envisioned ICS system has [...]

By |2020-03-20T11:35:24-04:00March 4, 2020|Articles, International Law, Martin Aquilina|

Immunity from Seizure for Foreign Art – Update

[This article is an update to our last article, “Art Law: Immunity from Seizure for Foreign Art in Canada” available here. Canadian museums, art galleries and other cultural or educational institutes rely on the provincial government for the protection against seizure of international works of art and cultural objects. This sort of immunity from seizure [...]

By |2020-03-20T11:35:54-04:00March 4, 2020|Articles, International Law, Martin Aquilina|

The Voluntary Disclosure Program: What You Need to Know

The Voluntary Disclosure Program (“VDP”) allows taxpayers to disclose incomplete or inaccurate information regarding their previous income tax filings in exchange for relief from criminal prosecution, penalties and interest. While the taxpayer is still left paying the tax, they can save significant amounts of penalties and interest, while relieving themselves of the stress of being [...]

By |2020-03-23T08:33:39-04:00February 19, 2020|Articles, Dean Blachford|

Importing and Exporting of Foreign Food in Canada: The New Standards and Requirements

The Canadian Food Inspection Agency (the “CFIA”) is the entity responsible for food regulation, animal and plant health and safety in Canada. The existing food control system was however developed prior to the creation of the CFIA, at a time where food technology was less evolved and supply chains were simple. As food technology has [...]

By |2020-03-23T08:11:11-04:00December 12, 2019|Articles, International Law, Martin Aquilina|

Pure Economic Loss and the Concept of Premature Commercialization in Darmar Farms Inc. v. Syngenta Canada Inc.

Pure Economic Loss in Canada The concept of pure economic loss refers to the loss suffered by an individual, other than loss stemming from physical injury or damage to property. Common law jurisdictions have long struggled with assessing pure economic loss stemming from negligence claims. Canada diverged from English law in the Supreme Court of [...]

By |2020-03-18T12:25:54-04:00December 12, 2019|Articles, International Law, Martin Aquilina|

R.S. v. P.R.: Addressing Lis Alibi Pendens in Québec

Introduction International lis alibi pendens (“lis pendens”) applies to proceedings in two different jurisdictions that involve the same cause of action between the same parties. A party in such a situation may contest the jurisdiction of the second seized court thereby causing the court to halt the proceedings before it. The purpose behind lis pendens [...]

By |2020-03-18T12:26:47-04:00December 12, 2019|Articles, Hugues Boisvert, International Law|

The Compatibility of CETA’s Investor Court System with European Union Law: Reconciling Achmea

Overview of CETA and the Impugned Provisions On October 30, 2016, Canada, the European Union (the “EU”), and the EU’s member states (the “Member States”) signed the Comprehensive Economic and Trade Agreement, or CETA.[i] CETA’s overarching goal is to facilitate trade between Canada and Europe by eliminating tariffs, harmonizing regulation systems, protecting geographically indicated product [...]

By |2020-03-18T12:41:14-04:00December 12, 2019|Articles, International Law, Martin Aquilina|

The Enforceability of Foreign Trademark Decisions in Canada

The recent Ontario Superior Court of Justice’s (“ONSC”) decision Dead End Survival, LLC v. Marhasin[1] lifts all doubt regarding the enforceability of foreign courts’ trademark decisions in Canada. Dead End Survival, LLC, a Michigan-based manufacturer of survival gear, sought to enforce in Canada a judgment of the Georgia District Court against Mr. Georgi Marhasin. The [...]

By |2019-12-12T14:07:18-04:00December 12, 2019|Articles, International Law, Martin Aquilina|

H.M.B. Holdings Ltd. v. Antigua and Barbuda: The Enforcement of Foreign “Ricochet Judgments” in Canada

Introduction to Reciprocal Enforcement of Judgments in Canada In Canada, the enforcement of foreign judgments constitutionally falls within the jurisdiction of the provinces. As such, the procedures and requirements to obtain recognition of foreign judgments in Canada are not uniform throughout the country.  While it has possible to have judgments recognized though the rules of [...]

By |2019-12-12T13:56:29-04:00December 12, 2019|Articles, International Law, Martin Aquilina|

Caveat Venditor: Exporting Cultural Property from Canada Is Not as Simple as It Seems

The recent and unprecedented decision in Canada (Attorney General) v. Heffel Gallery Limited [1] brings clarity to the interpretation of the Cultural Property Export and Import Act [2] (the “CPEIA”) and the concepts of “outstanding significance” and “national importance” that are at the core of this legislation[3]. In Heffel, the Federal Court of Appeal [4] [...]

By |2019-09-04T13:44:24-04:00June 13, 2019|Articles, International Law, Martin Aquilina|

Canadian Trademark Law to Implement Guidelines of The Madrid Protocol

Canada has been actively involved in the negotiation and ratification of several international treaties with trading partners worldwide. Many of these agreements – such as the Madrid Protocol, the Transpacific Partnership, and CETA – touch upon intellectual property regulations such as registrations and application for protection of intellectual property like trademarks, geographic indication, and traditional [...]

By |2019-09-04T13:44:24-04:00June 12, 2019|Articles, International Law, Martin Aquilina|

Canadian Transborder Dataflows

The Office of the Privacy Commissioner of Canada (the “OPC”) has recently launched a consultation on transborder data flows under the Personal Information Protection and Electronic Documents Act (“PIPEDA”).  PIPEDA is a federal law of Canada that regulates how individuals’ personal information should be collected, used, and disclosed in commercial transactions. It is restricted to [...]

By |2019-09-04T13:44:24-04:00June 12, 2019|Articles, International Law, Martin Aquilina|

Buying or Selling a Dental Practice – Here are Some Things to Consider

Hugues Boisvert, Founder & CEO, Business Lawyer Claudia Lach, Summer Student Are you considering stepping out of the dental industry after many long years of practice? Or are you looking to purchase an established dental practice with lifelong clients to jump start your dental career? If so, there are many things that you should consider [...]

By |2020-03-23T08:21:27-04:00June 11, 2019|Articles, Business Law, Hugues Boisvert|

Shotgun Clauses in Shareholders’ Agreements: What are They and How Do They Work?

If you are purchasing shares in a company, or if you are already a shareholder and are considering implementing a shareholders’ agreement to govern your company, one of the most important provisions you will want to consider is the buy-sell or “shotgun” clause. A shotgun clause provides an important lever to be used in the [...]

By |2019-09-04T13:44:26-04:00April 29, 2019|Articles, Business Law, Hugues Boisvert|