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Taxation 2026 FCA 96

Canada v. Marine Atlantic

The Federal Court of Appeal dismissed the Crown’s appeal: the Tax Court did not err in awarding enhanced costs (60% of Marine Atlantic’s legal fees) because the Crown’s prolonged refusal to accept BC Ferries findings and its last‑minute filing of the Shimizu affidavit constituted conduct that unnecessarily lengthened and increased the cost of the proceeding and justified compensation and deterrence; the Tax Court’s quantum was within its discretion and not unprincipled for lack of comparative citations.

  • Costs awards
  • Affidavit evidence
  • Trial by ambush
  • Contractual agreements to be bound
  • Standard of review
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Contract law 2026 BCCA 194

Eng v. Sit

The trial judge permissibly accepted counsel's abandonment of penalty and costs claims, and correctly interpreted the loan agreement as providing for simple, not compound, interest based on the contract language, the surrounding circumstances (including that the plaintiff drafted the agreement), and analogous authorities; issues of promissory estoppel and collateral agreement were not pleaded or developed at trial and thus were not appropriately raised on cross-appeal.

  • Loan agreement interpretation
  • Simple versus compound interest
  • Penalty clause
  • Guarantee of debt
  • Promissory estoppel
  • Collateral agreement
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Tax law 2026 FC 597

Mokrycke v. Canada (Attorney General)

Federal Court dismissed judicial review of a remission refusal, finding the Director General reasonably concluded the applicant had not shown extenuating circumstances or procedural unfairness.

  • Remission of taxes (s.23(2) faa)
  • Tax reassessment and objections
  • Standard of review (reasonableness)
  • Procedural fairness and delay
  • Admissibility of evidence on judicial review
  • Reliance on tax representatives
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Civil litigation 2026 BCCA 211

Yin v. Zhang Estate

Extension of time was granted because appellants demonstrated a continued bona fide intention to appeal, respondents would not be unduly prejudiced by the delay, and it was in the interests of justice to decide the appeal on its merits; security for costs was ordered because appellants are in precarious financial circumstances, there is a real risk of non-recovery, the appeal's merits are weak, and the balance of prejudice favours requiring security for both the appeal and the Supreme Court proceedings.

  • Extension of time to file appeal record and factum
  • Security for costs of appeal and trial
  • Substitutional service and adding non-parties
  • Stay of enforcement
  • Remedial constructive trust
  • Punitive damages
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Contract law 2026 ONCA 313

Friel v. HUB International Limited

The Ontario Court of Appeal dismissed an appeal over forum and arbitration clauses, holding the dispute over HPI share options belonged in Delaware and the forum clause was enforceable.

  • Forum selection clause
  • Arbitrability
  • Competence-competence
  • Unconscionability
  • Contract interpretation
  • Choice of forum
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Criminal law 2026 NSCA 35

R. v. Clyke

Appellant failed to prove on a balance of probabilities that counsel's conduct caused prejudice or rendered the trial unfair to the extent required to establish a miscarriage of justice; the late disclosure of the 15‑minute audio was a breach but did not create a reasonable probability of a different or unfair outcome; accordingly the appeal is dismissed.

  • Ineffective assistance of counsel
  • Charter s.10(b)
  • Charter s.7 disclosure
  • Admissibility of statements
  • Fresh evidence
  • Agreed statement of facts
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Administrative law 2026 FC 551

Sali v. Canada (Revenue Agency)

The Federal Court dismissed Matthew Sali’s motion to amend and extend time, and struck his judicial review because the challenged courtesy letter was not reviewable.

  • Extension of time
  • Reviewability of administrative acts
  • Motions to strike
  • Limitations period
  • Admissibility of new evidence
  • Procedural fairness
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Criminal law 2026 NSPC 17

R v Gaudet

The Provincial Court has jurisdiction under Criminal Code s.518(2) to order release pending sentence where the accused has pleaded guilty and the plea has been accepted even if the plea was entered in superior court; s.523(1)(b) does not apply because there was no prior release order to continue or revoke.

  • Judicial interim release
  • Jurisdiction between superior and provincial courts
  • Interpretation of criminal code ss.518(2) and 523
  • Remand and release pending sentence
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Civil 2026 ONCA 282

1396929 Ontario Inc. v. Valladares

The Court of Appeal dismissed an appeal from summary judgment enforcing a second mortgage, finding no genuine issue for trial and lifting the stay.

  • Summary judgment
  • Possession
  • Writ of possession
  • Independent legal advice
  • Undue influence
  • Language barrier
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Tort 2026 BCCA 159

British Columbia (Minister of Public Safety and Solicitor General) v. Chatterton

The appeal is dismissed because the chambers judge reasonably exercised her discretion in refusing summary judgment: the applicability of Police Act s.11(1)(a) required a full statutory interpretive exercise (including the Agreement and Sulz precedent) and factual development, making it not plain and obvious that the plaintiff was bound to lose; under a deferential standard of review there is no basis for appellate interference.

  • Vicarious liability
  • Provincial liability for police constables
  • Police act s.11(1)(a)
  • Rcmp-province provincial police service agreement
  • Summary judgment (r.9-6) standard
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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.