Written by Cole Milberg Introduction The General Anti-Avoidance Rule (GAAR) is central to the Supreme Court of Canada's decision in Deans Knight Income Corporation v. His Majesty the King, 2023 SCC 16 ("Deans Knight"). Deans Knight reinforces the Court’s approach to...
Written by Justin Papoff On March 14th and 15th, I had opportunity to attend the 17th annual Canadian Law Student Conference held in Windsor, Ontario. I attended alongside my fellow third-year classmates, Matthew London and Megan Simpson. The conference, hosted at...
Written by Booker Zhang Introduction The case report discusses Blanchard v. Maxwell, 2023 MBCA 89, a family law case in Manitoba concerning child support. This case reiterates appellate courts’ deferential approach to trial courts’ standard of review in child support...
Written by Abhinav Dhingra Introduction Bill C-42, which received royal assent on November 2, 2023, is known as “An Act to amend the Canada Business Corporations Act and to make consequential and related amendments to other Acts.” Bill C-42 aims to increase corporate...
Written by Gerard Kennedy In a recent article to be published in the Canadian Bar Review, supported by Desautels Centre funding, I analyzed whether procedure in the Federal Court and Federal Court of Appeal (the “Federal Courts”) is more efficient than in many large...
Arctic Adventures in Business Law – Challenge and Potential of Operating a Small or Family Business in Canada's North Written by Rebecca Jaremko Bromwich As those of us working in the north learn quickly, everything happens differently north of 60. Whether we learn...
Written by Kyle Wilfer Introduction A Maze in Corn Inc v Manitoba Emergency Measures Organization et al.,[1], provides important information regarding the compensation owed to private property owners (including corporations) when an expropriation event damages...
Written by Matthew London In the fall 2022 semester, I authored a paper titled "Incentivizing Giving via the Removal of Capital Gains Tax from the Donation of Private Company Shares" for my Philanthropy and the Law seminar course at Robson Hall, the Faculty of Law at...
Written by Dimitry Anastakis, LR Wilson/RJ Currie Chair in Canadian Business History University of Toronto, Department of History and Rotman School of Management and Affiliated Researcher, Desautels Centre As an affiliated researcher of the Desautels Centre, I...
Written by Isha Khandelwal* International tax cooperation was a central focus of the 27th session of the United Nations (‘UN’) Tax Committee (‘the committee’), a subsidiary group of the United Nations Economic and Social Council, held at the UN Headquarters in Geneva,...