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Tax law

Kane v. The King

The Tax Court dismissed Paul Kane’s appeal from a 2009 reassessment, upholding a penalty under s. 163(2) of the Income Tax Act for wilful blindness to a fictitious business loss.

  • Income tax act
  • Section 163(2) penalty
  • Wilful blindness
  • Fictitious business loss
  • Misrepresentation
  • Income-tax-act
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Immigration law 2026 FC 586

Zhang v. Canada (Citizenship and Immigration)

The Federal Court dismissed a judicial review of a work permit refusal and inadmissibility finding, holding the officer reasonably found misrepresentation on the record.

  • Misrepresentation
  • Inadmissibility
  • Work permit
  • Duty of candour
  • Procedural fairness
  • Innocent mistake exception
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Immigration law 2026 FC 588

Chater v. Canada (Citizenship and Immigration)

The Federal Court set aside a visa officer’s misrepresentation finding, holding the reasons did not explain how omitting prior U.S. visa refusals could induce an IRPA error.

  • Misrepresentation
  • Temporary resident visa
  • Materiality
  • Procedural fairness
  • Innocent mistake exception
  • Temporary-resident-visa
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Arbitration 2026 BCCA 219

mCloud Technologies Corp. v. Wynward Insurance Group

The Court has jurisdiction to consider applications to amend leave applications after the s.60 30-day period, but must refuse amendments that are so significant they effectively constitute an application for extension of time; the proposed amendments here fundamentally reframed the appeal and therefore were dismissed as an impermissible extension of time.

  • Leave to appeal
  • Amendment of leave application
  • Statutory time limits
  • Extension of time
  • Security for costs
  • Directors' liability
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Immigration law 2026 FC 558

Thon v. Canada (Citizenship and Immigration)

Motion to supplement the certified tribunal record in two TRV judicial reviews was dismissed, except for two GCMS notes added to the record.

  • Misrepresentation (s.40 irpa)
  • Temporary resident visa (trv)
  • Certified tribunal record (ctr)
  • Gcms and iprms usage
  • Scope of rule 17 disclosure
  • Alleged tampering of record
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Securities law 2026 BCSC 674

Larouche v. PGM ResidualCo Holdings Inc.

The application for leave was dismissed because the petitioner failed to file/adduce admissible affidavits in this petition (cannot rely wholesale on affidavits filed in a separate proceeding), failed to provide sufficient credible evidence or properly pleaded material facts to satisfy the s.140.8 leave threshold, and most claims based on documents released before November 6, 2021 are statute-barred under s.140.94; consequently leave was denied and nunc pro tunc relief rejected.

  • Secondary market claim
  • Misrepresentation
  • Leave to commence action (s.140.8)
  • Evidentiary admissibility of affidavits
  • Pleading particularity
  • Limitation periods (s.140.94)
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Trademark law 2026 FC 495

Federation of Asian Canadians Toronto v. Asialicious Holdings Inc.

FACT succeeded in part on passing off over ASIALICIOUS. The Court found FACT had prior goodwill, rejected the defendants’ prior-use claim, and granted a narrow injunction and nominal damages.

  • Goodwill
  • Distinctiveness
  • Contemporaneous use
  • Misrepresentation
  • Likelihood of confusion
  • Remedies
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Employment insurance 2026 SST 287

NL v Canada Employment Insurance Commission

The General Division correctly held that the Commission could rely on s.52(5) of the EI Act because the Commission could reasonably find a false or misleading statement had been made (contradictory claimant reports regarding receipt of wage‑loss indemnity), and the Commission exercised its discretion judicially in reconsidering and allocating the indemnity, so the appeal is dismissed.

  • Reconsideration time limits
  • Overpayment recovery
  • Misrepresentation
  • Exercise of discretion
  • Jurisdiction to write off debt
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Immigration law 2026 FC 434

Ghotra v. Canada (Public Safety and Emergency Preparedness)

The Federal Court dismissed judicial review of an IAD decision upholding an exclusion order for misrepresentation and refusing H&C relief under s. 67(1)(c).

  • Misrepresentation
  • Humanitarian and compassionate grounds
  • Standard of review
  • Marriage of convenience
  • Best interests of the child
  • Humanitarian-and-compassionate-grounds
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Immigration law 2026 FC 370

Rusakov v. Canada (Citizenship and Immigration)

The Federal Court dismissed judicial review, holding the IAD reasonably found it lacked jurisdiction to hear an appeal where the spouse’s application was barred by misrepresentation rules.

  • Misrepresentation
  • Jurisdiction of administrative tribunal
  • Humanitarian and compassionate considerations
  • Appeal rights under s.63(1)
  • Reasonableness review
  • Conflicting jurisprudence
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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.