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The U.S. “Big Border Tax”: A primer for Canadians

If enacted, the Blueprint proposals would represent a tectonic shift in the U.S. taxation system by effectively repealing the income tax and...

Defining industry-specific contractual terms: Supreme Court of Canada revisits principles of contractual interpretation

The Supreme Court of Canada’s decision in Sabean v Portage LaPrairie Mutual Insurance Company affirms that the proper approach to contractual...

Superior Court confirms the validity of royalties paid by a pharmacist to its franchisor

Article 49 of the Code of ethics of pharmacists (the Code) precludes pharmacists from sharing profits from the sale of medications or from their fees...

Known unknowns: Ontario Court of Appeal provides guidance on discoverability in potentially contaminated lands cases

The Ontario Court of Appeal released an important decision regarding environmental due diligence in a real estate transaction that provides guidance...

First-ever judgment on Canadian information technology patent signals caution for owners of broad patents

In January 2017, the Federal Court found in MediaTube v Bell that Bell’s IPTV does not infringe a Canadian patent, signalling to information...

Industrial design protection becomes more animated and colourful in Canada

The CIPO has announced six new office practices aimed at improving service to stakeholders, applicants and practitioners alike by aligning Canadian...

Are private equity and other collective investors entitled to tax treaty benefits?

The OECD released a discussion draft with examples intended to clarify when private equity and other investors will be entitled to tax treaty...

Quand un défendeur peut-il en appeler de l’autorisation d’une action collective? La Cour d’appel du Québec se prononce

Le nouveau Code de procédure civile, en vigueur depuis le 1er janvier 2016, est venu modifier le régime de l’action collective de façon...

Hospital physician appointment and appeal process prejudices patient care

The Ontario Public Hospitals Act (“PHA”) entitles physicians to apply on an annual basis for appointment or reappointment to exercise privileges...