Sign in
Canada Source-linked decisions Coverage checked

Canada Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
0 court collections
Last checked

Canada decisions

Source-linked decisions currently available to browse

Tax law

Nova Scotia Power Inc. v. His Majesty the King

The Tax Court partly granted the Crown’s discovery motion in an income tax appeal, ordering Mr. Darryl Jack to replace the appellant’s current nominee for further discovery.

  • Discovery
  • Replacement discovery nominee
  • Tax court of canada general procedure rules
  • Expense classification as capital or current
  • Income tax appeal
  • Tax-court-procedure
Read case analysis
Tax law

Nova Scotia Power Inc. v. His Majesty the King

Motion in a tax appeal allowed in part: the Court ordered further discovery answers on several questions, but refused others that sought legal argument or were outside the pleaded case.

  • Discovery examination answers
  • Tax court of canada rules (general procedure)
  • Capital versus current expenditure characterization
  • Section 9 and paragraph 18(1)(b) of the income tax act
  • Undertakings and refusals in discovery
  • Tax-discovery
Read case analysis
Criminal law

R. v. Berg

A sexual assault conviction was upheld. The Court said R. v. J.J.R.D. is about appellate review of reasons, not a trial formula for W. (D.) analysis.

  • Assessment of credibility
  • Consent in sexual assault
  • W. (d.) analysis
  • Appellate review of sufficiency of reasons
  • Criminal-law
  • Evidence
Read case analysis
Tax law

ArendiBio Solutions Inc. v. His Majesty the King

The Tax Court partially granted a motion to strike portions of an amended notice of appeal in an SR&ED dispute, striking later-year allegations but allowing amendment.

  • Pleadings
  • Motion to strike
  • Material facts versus evidence
  • Amendment of pleadings
  • Sr&ed claims
  • Motion-to-strike
Read case analysis
Tax law

Wilson 555 Avenue Inc. v. The King

The Tax Court held that two Wilson Avenue properties were capital property until September 16, 2011, when financing fixed the shift to inventory.

  • Income versus capital
  • Change in use
  • Deemed disposition
  • Capital property
  • Inventory
  • Subsection 85(1) rollover
Read case analysis
Constitutional law

R. v. Jacques-Taylor

The Supreme Court held that delay caused by a co-accused’s counsel in a joint trial can be a discrete exceptional circumstance under s. 11(b), so the stay was set aside.

  • Charter right to be tried within reasonable time
  • Jordan framework
  • Exceptional circumstances
  • Joint trials
  • Defence delay
  • Case management
Read case analysis
Constitutional law

R. v. Vrbanic

The Supreme Court allowed the Crown’s appeal, set aside a stay under s. 11(b) of the Charter, and held the project prosecution was particularly complex.

  • Charter right to be tried within a reasonable time
  • S. 11(b) delay
  • Jordan framework
  • Case complexity exception
  • Stay of proceedings
  • Charter-right-to-trial-within-reasonable-time
Read case analysis
Tax law

Rees v. His Majesty the King

The Tax Court struck Brenda Rees’s appeals of reassessments for 2005 to 2008 without leave to amend, finding no new facts or arguments to overcome the donative intent issue.

  • Donative intent
  • Split-gifting arrangements
  • Abuse of process
  • Reassessment appeals
  • Leave to amend
  • Tax-law
Read case analysis

About this LexChat collection

Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.