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Canada Case Law

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Tax law

John Doe v. The King

The Tax Court appointed Josh Schmidt as amicus curiae in four pending appeals involving John Doe, who was found to be under a legal disability.

  • Appointment of amicus curiae
  • Legal disability
  • Self-represented litigant
  • Confidentiality order
  • Mental health and litigation capacity
  • Amicus-curiae
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Tax law

Traductions Sematos Inc. v. His Majesty the King

The Tax Court upheld the Minister’s COVID-relief determinations, finding Traductions Sematos Inc. did not prove a normal accounting practice of including unbilled WIP in revenue.

  • Covid relief eligibility
  • Qualifying revenue
  • Accounting practices
  • Amendment of pleadings
  • Rule 98 discovery
  • Income-tax
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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
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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
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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
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Tax law

Denning v. The King

The Tax Court struck Gordon Denning’s fresh amended notice of appeal for failing to disclose reasonable grounds, but allowed a final further amendment under tight limits.

  • Motion to strike
  • Leave to amend pleadings
  • Costs
  • Disclosure
  • Tax reassessment
  • Motion-to-strike
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Tax law

Schmeichel v. The King

The court struck parts of Mr. Schmeichel’s tax appeal that lacked a clear inventory-adjustment basis, but allowed him to file an amended notice by June 26, 2026.

  • Notice of appeal struck
  • Leave to amend
  • Want of prosecution
  • Bifurcation
  • Reassessment
  • Charitable donations
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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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Contract law 2026 FCA 97

Tatiana Gorenstein v. Meta Platforms, Inc.

Appeal dismissed because the Federal Court lacked statutory jurisdiction under the Federal Courts Act to adjudicate this essentially private contractual dispute between the appellant and Meta; the parties conceded the lack of federal jurisdiction and the Federal Court's reasoning on enforceability of forum selection clauses was not endorsed because necessary findings under Douez and Dell were not made.

  • Forum selection clause
  • Terms of service
  • Choice of law
  • Contract of adhesion
  • Jurisdictional competence
  • Enforceability of online arbitration/choice clauses
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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.