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Canada Case Law

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

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Tax law 2025 FC 968

Canada (National Revenue) v. Shopify Inc.

The Federal Court held the Convention on Mutual Administrative Assistance in Tax Matters was not incorporated into ITA s. 231.2(3), and dismissed the Minister’s UPR application.

  • Unnamed persons requirement (upr)
  • Income tax act s.231.2
  • Incorporation of treaties into domestic law
  • Convention on mutual administrative assistance in tax matters
  • Judicial discretion and feasibility of production orders
  • Ascertainability of target groups
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Class actions 2023 BCSC 1149

K.W. v. Accor Management Canada Inc.

Certification application in a proposed spa data-breach class action was dismissed because the notice of civil claim did not disclose a viable cause of action.

  • Data breach
  • Breach of confidence
  • Breach of statutory privacy (privacy act)
  • Negligent performance/negligent misrepresentation
  • Unjust enrichment
  • Certification test
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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.