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Canada Case Law

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Tax law 2026 TCC 66

Zelkova Design Ltd. v. The King

The Tax Court struck impugned reply paragraphs about prior audits, charges and a tax evasion plea, finding them irrelevant and prejudicial under Rule 53(1)(a).

  • Striking pleadings
  • Relevance
  • Propensity reasoning
  • Similar fact evidence
  • Penalties
  • Limitation period
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Civil procedure 2026 BCSC 92

12007231 Canada Inc. v. Foster

The court held the plaintiffs met the threshold under Rule 7-1(11) to compel further production from Barber because the requested financial, tax and rental records relate directly to contested issues of commingling and receipt/use of funds; the court also ordered specific, narrowly-described production from the non-party Bank under Rule 7-1(18) because the documents were precisely specified and potentially probative of material facts; Barber and the Bank must produce the listed documents within 21 days, plaintiffs must pay the Bank's reasonable charges and must provide counsel for Barber with…

  • Document production
  • Discovery
  • Non-party production
  • Relevance
  • Rule 7-1
  • Guano test
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Civil procedure 2026 BCSC 100

International Wood Products, LLC v. CLG Enterprises, Inc.

The petition is granted in part and dismissed in part: the court declines to enforce broad, duplicative and unexplained document production requests and limits compelled production to narrowly tailored 2022 documents relevant to alleged manufacturing defects (documents exchanged between Cheng and Piccard about potential defects and any 2022 documents between Cheng and Interworld representatives regarding the product), permits a limited deposition on manufacturing defects, Cheng's July 2023 inspection, and complaints (including inquiry into Cheng's affidavit claim of absence of complaints), or…

  • Letters rogatory
  • International comity
  • Document production
  • Depositions
  • Relevance
  • Corporate control of documents
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Class actions 2025 BCSC 2559

Jiang v. Peoples Trust Company

The court ordered a non-party to produce specified financial records under Rule 7-1(18), but refused to use Rule 7-8 letters of request for pre-trial discovery.

  • Document production
  • Non-party discovery
  • Letters rogatory
  • Subpoena (interprovincial) act
  • Sccr rule 7-1(18)
  • Sccr rule 7-8
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Civil procedure 2025 BCSC 2469

Masjoody v. Pahlavi

Application for document production dismissed because the requested TD Bank records were sought only to impeach credibility, which is not a proper basis for disclosure under Rule 7-1.

  • Document production
  • Relevance
  • Credibility and impeachment
  • Vexatious litigation
  • Civil-procedure
  • Document-production
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Human rights 2025 TCPD 111

Première Nation des Mississaugas de Credit c. Procureur général du Canada

Le Tribunal canadien des droits de la personne refuse de radier trois assignations visant des employés de SAC, jugeant qu’il est trop tôt pour écarter leur utilité ou leur nécessité.

  • Subpoena
  • Relevance
  • Necessity of testimony
  • Indigenous funding formula
  • Discrimination: race, national or ethnic origin, disability
  • Human-rights
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Civil procedure 2025 BCSC 2179

Triple Z Property Holdings Ltd. v. Ercon Holdings Ltd.

Application to compel discovery answers granted. The Court held questions about later property purchases by related entities were relevant to specific performance and mitigation.

  • Examination for discovery
  • Specific performance
  • Mitigation of damages
  • Relevance
  • Confidentiality of business information
  • Related parties
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Contract 2025 BCSC 1871

Truly Social Games, LLC v. East Side Games Group Ltd.

The court dismissed, without prejudice, a late application for additional document disclosure, holding it came too close to a fixed 25-day trial.

  • Document disclosure
  • Proportionality
  • Timing of applications
  • Relevance
  • Trial adjournment
  • Costs
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Civil procedure 2025 BCSC 1741

Heller v. Law Society of British Columbia

The Court granted a temporary sealing order over James Heller’s Affidavit #2, finding a serious privacy risk for a former employee and rejecting redactions as sufficient.

  • Sealing order
  • Implied undertaking rule
  • Open court principle
  • Privacy and dignity
  • Interlocutory applications
  • Document disclosure
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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.