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Canada Case Law

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Family law 2025 BCSC 1286

McCann v. Idrobo

La mĂšre, guardiana Ășnica, obtuvo autorizaciĂłn para mudarse con el hijo a Norman, Oklahoma, se ajustĂł el contacto con los abuelos paternos y se fijaron costas.

  • Change/variation of court orders
  • Grandparent contact
  • Best interests of the child
  • Interpreter and affidavit formalities
  • Admissibility of expert evidence
  • Summary trial suitability
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Family law 2020 BCSC 1387

Wong v. Rooney

The court found a material change in circumstances and varied a final parenting order to reflect the child’s school age, work schedules, travel, and passport arrangements.

  • Material change in circumstances
  • Best interests of the child
  • Parenting schedule variation
  • Passport and travel authorizations
  • Admissibility of affidavits/hearsay
  • Transportation responsibility
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Income tax 2017 TCC 224

Scott v. The Queen

Court held that the HWT distributions must be characterized by reference to the specific charging provisions. For Mary Ellis and Susan Kennedy the specific rule for group term life (s.6(4) and Part XXVII ITR) did not capture the 2011 corpus distributions and paragraph 6(1)(a) could not be used to fill that gap to tax those particular distributions; accordingly the assessments for Ellis ($1,371) and Kennedy ($9,011.88) were referred back for reassessment on basis those amounts are not to be included in 2011 income. For survivor benefits the statutory phrase 'in lieu of' in s.56(1)(a)(iii) cove


  • Taxability of lump‑sum distributions
  • Group term life insurance
  • Survivor benefits
  • Surrogatum principle
  • Confidential taxpayer information (s.241)
  • Tax court rules subsection 89(1)
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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.