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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
  • Material-facts
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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
  • Leave-to-amend
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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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Constitutional-law 2026 FC 632

Best v. Racicot

The Federal Court dismissed Casey Best’s late motion to extend time and reopen a strike order, finding no sufficient basis to revisit the pleadings.

  • Charter-s7-and-s15-claims
  • Motion-to-strike-(strike-pleadings)
  • Extension-of-time-under-federal-court-rules
  • Reconsideration-(rule-397)
  • Variance-(rule-399)
  • Appeal-of-discretionary-orders-(rule-51)
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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.