Canada Case Law

J.A.T.P. v. H.M.

Court

Supreme Court of British Columbia

The court adjourned a peremptory family trial after co-counsel withdrew, finding exceptional circumstances and unfairness if the claimant had to proceed unrepresented.

• Adjournment of peremptory trial
• Withdrawal of counsel and ethical withdrawal
• Section 211 family report
• Expert evidence deadlines
• Jurisdiction over embryos located outside canada
• Interim variation of parenting arrangements

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Pearen v. The Queen

Court

Tax Court of Canada

Appeal allowed in part: in‑vitro and embryology expenses incurred with appellant’s direct involvement, travel and related costs and optical costs were deductible as qualifying medical expenses under the specified paragraphs of s.118.2; amounts paid to the surrogate mother are not qualifying medical expenses under paragraph 118.2(2)(a), and therefore are not deductible.

Source excerpt

• Medical expense tax credit
• Surrogacy expenses
• Eligibility under s.118.2
• Deductibility of travel and treatment abroad

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