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Tax 2026 TCC 62

Brass Collar Capital Corp. v. The King

The Tax Court struck moot portions of Brass Collar’s appeal and parts of an affidavit, holding there was no live tax controversy and no basis to continue.

  • Income tax act
  • Income tax regulations s.306
  • Tax court jurisdiction
  • Mootness doctrine
  • Motion to strike pleadings
  • Affidavit admissibility
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Defamation 2025 BCSC 2326

Bhullar Enterprises Inc. v. Miller

The court dismissed a defamation claim under British Columbia’s anti-SLAPP law, found the defendant’s podcast related to public interest, and awarded full indemnity costs.

  • Justification
  • Fair comment
  • Responsible communication
  • Qualified privilege
  • Section 4 balancing (serious harm and causation)
  • Affidavit admissibility
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Civil procedure 2025 NSSC 393

Glooscap First Nation v. Howard

The court admitted as narrative (not for the truth of their contents) affidavit passages that recount statements made by another affiant who will be available for cross-examination; the court struck or redacted passages that constituted pure hearsay, added details not contained in the declarant's affidavit, or amounted to opinion or argument. Specific paragraphs were ordered struck or redacted as set out in the orders.

  • Hearsay
  • Affidavit admissibility
  • Motion to strike
  • Narrative evidence
  • Opinion and argument in affidavits
  • Injunctions
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Contract law 2025 FC 1618

DHL Global Forwarding (Canada) Inc. v. Lowe’s Canada

The Federal Court dismissed DHL’s summary judgment motion, holding Rona validly terminated the BSA under the DTA and DHL had not proven deadfreight owing for the contested period.

  • Termination
  • Deadfreight penalties
  • Block space agreement
  • Mitigation of damages
  • Contract interpretation
  • Incorporation by reference
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Defamation 2025 NSSC 300

Fraser v. MacIntosh-Wiseman

Applying Rule 39.04(2) the court conducted a line-by-line admissibility review: it struck affidavit material that was irrelevant, conclusory legal submissions, post-decision communications, unsupported hearsay and pejorative labels (e.g. 'uncivil','reprehensible','unprofessional') while admitting factual first‑hand accounts, contemporaneous litigation communications with counsel and evidence that bore a clear connection to costs; the court held that extrajudicial conduct can be admissible for costs only where there is a clear and compelling connection to the twin objectives of costs (indemnif…

  • Summary judgment
  • Affidavit admissibility
  • Incivility and costs
  • Hearsay and principled exception
  • Lay opinion
  • Solicitor and client costs
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Civil procedure 2025 NSSC 274

Municipality of the District of East Hants v. Lively Properties Limited

The court sustained the Municipality's objections in part and ordered redaction/striking of specified paragraphs and portions of the Arni B. Lively affidavit because those passages were speculative, constituted inadmissible opinion or submissions, were hearsay without proper sourcing or belief statements, or were irrelevant absent a factual nexus to Lively's claimed delays; paragraphs 18-20, 25, 29-30, 45-48, 51, 62-70, parts of 71 and 74, 73 and 76 are to be redacted/struck as detailed in the judgment, while other challenged paragraphs (eg. 13-17) were left intact; costs are reserved to be d…

  • Affidavit admissibility
  • Hearsay
  • Opinion evidence
  • Redaction
  • Costs
  • Specific performance
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Civil procedure 2025 NSSC 266

Murphy vs. Nova Scotia (Office of Information and Privacy Commissioner)

Recusal denied because plaintiff did not meet the high objective threshold for reasonable apprehension of bias; the court granted limited procedural accommodations but found no cogent evidence of bias. The pleaded claims against defendants represented by the Attorney General are declared nullities because plaintiff failed to comply with mandatory PACA requirements (two months' prior written notice served on the Attorney General, correct style and service), and informal emails one week before filing do not satisfy the statute; requests for interim state funding, addition of default-judgment mo…

  • Proceedings against the crown act compliance
  • Recusal/reasonable apprehension of bias
  • Nullity of pleadings
  • Service of process
  • Fee waiver and interim funding
  • Motions practice
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Administrative law 2025 BCSC 1489

New Edge Construction Ltd. v. White Rock (City)

Judicial review of White Rock permit conditions was dismissed. The court upheld requirements to remove part of an encroaching retaining wall and to separate redevelopment from it.

  • Judicial review
  • Building permit conditions
  • Encroachment on highway
  • Retaining wall
  • Lot servicing permit
  • Standard of review (reasonableness)
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Corporate law 2025 BCSC 1469

Edenbrook Capital, LLC v. Absolute Software Corporation

The court refused to convert an oppression petition into an action, ordered targeted document disclosure and in-court cross-examination, and left affidavit admissibility objections to be revisited later.

  • Oppression remedy
  • Plan of arrangement
  • Conversion to action
  • Hybrid procedures
  • Affidavit admissibility
  • Document disclosure
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Tax law 2025 FC 1111

Lucas v. Canada (Attorney General)

The Federal Court dismissed a judicial review of the Minister’s refusal to waive Part X.1 tax on excess RRSP contributions, finding the decision reasonable.

  • Rrsp over-contribution
  • Waiver of part x.1 tax (s.204.1(4))
  • Standard of review - reasonableness
  • Evidence on judicial review
  • Affidavit admissibility
  • Rrsp-over-contribution
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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.