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Canada Case Law

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Tax law

Burzuk v. The King

The Tax Court dismissed an appeal from subsection 163(2) gross negligence penalties arising from false T1 adjustment requests and loss carryback claims.

  • Income tax act subsection 163(2) gross negligence penalties
  • False statements in amended tax return
  • Wilful blindness
  • Gross negligence
  • Penalty calculation under subsection 163(2)
  • Income-tax-act
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Criminal law

R. v. Saddleback

The Supreme Court dismissed the Crown’s appeal in a second-degree murder case, holding the trial judge relied on an out-of-court statement as hearsay and that no curative proviso applied.

  • Hearsay
  • Sufficiency of reasons
  • Material misapprehension of evidence
  • Curative proviso
  • Second degree murder
  • Sufficiency-of-reasons
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Tax law

Denning v. The King

The Tax Court bifurcated Denning’s 2006 appeal into GLGI and Royal Crown Gold proceedings and struck the GLGI portion without leave to amend.

  • Income tax act
  • Bifurcation
  • Donative intent
  • Abuse of process
  • Motion to strike
  • Access to information disclosure
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Criminal law

R. v. Whitehawk

The Supreme Court of Canada dismissed the appeal in R. v. Whitehawk, agreeing substantially with the majority reasons of the Saskatchewan Court of Appeal.

  • Appeal
  • Dismissal of appeal
  • Criminal-law
  • Dismissal-of-appeal
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Tax law

Qureshi v. The King

The Tax Court dismissed Michelle Qureshi’s income tax and GST appeals, finding she bought the condominium for speculative resale rather than as a residence.

  • Income tax
  • Gst
  • Principal residence
  • Adventure or concern in the nature of trade
  • Builder under the excise tax act
  • Self-supply rules
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Tax law

Fadali v. The King

La Cour des impôts a conclu que M. Fadali était un « builder » pour 5B Carluke, mais a ordonné que la pénalité de retard soit recalculée en tenant compte du rabais accordé.

  • Excise tax act assessment
  • Builder under eta
  • Residential real property
  • Input tax credits
  • Rebate under s. 257
  • Late-filing penalty under s. 280.1
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Criminal law

R. v. Burke-Whittaker

The Supreme Court of Canada allowed the respondent’s motion to adduce new evidence and dismissed the appeal. Reasons were to follow.

  • Motion to adduce new evidence
  • Appeal dismissal
  • Criminal-law
  • Appellate-practice
  • New-evidence
  • Appeal-dismissed
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Torts 2026 SCC 16

Ahluwalia v. Ahluwalia

La Cour suprême reconnaît le délit d’intimate partner violence fondé sur le contrôle coercitif dans une relation intime et confirme 100 000 $ en dommages compensatoires.

  • Intimate partner violence
  • Coercive control
  • Recognition of novel tort
  • Assault
  • Battery
  • Intentional infliction of emotional distress
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Immigration law 2026 FC 631

Brar v. Canada (Citizenship and Immigration)

The Federal Court granted judicial review of a refusal under the Agri-Food Pilot, finding the officer failed to engage with key evidence about the employer’s NAICS 1114 eligibility.

  • Agri-food pilot
  • Permanent residence eligibility
  • Naics classification
  • Standard of review
  • Agri-food-pilot
  • Judicial-review
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Criminal law 2026 ONCA 349

R. v. Khodayar

The Court of Appeal for Ontario dismissed the appeal in R. v. Khodayar, holding that Schertzer governed and that s. 13 did not protect the transcripts.

  • Section 13 canadian charter - testimonial self-incrimination
  • Obstruction of justice (criminal code s.139(2))
  • Admissibility of prior testimony
  • Stare decisis (vertical vs horizontal)
  • Section-13-charter
  • Obstruction-of-justice
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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.