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Loss of Personal Information: The Superior Court Dismisses a Class Action
Lavery Lawyers, April 2021

On March 26, 2021, the Superior Court rendered a decision dismissing a class action against the Investment Industry Regulatory Organization of Canada (“IIROC”) on the loss of personal information of thousands of Canadian investors.1 The lack of evidence of compensable injury and IIROC’s diligent behaviour are the main reasons for the dismissal of the class action. The Facts On February 22, 2013, an inspector working for IIROC forgot his laptop computer in a public place...

Pre-ruling Consultation with the Canada Revenue Agency (CRA): A Little-Known Yet Practical Service
Lavery Lawyers, March 2021

Canada’s tax system is very complex and tends to become more complex over time. Amendments to tax laws in recent years have not simplified our tax system, quite the contrary. The introduction of various intention tests in tax laws has also further increased tax authorities’ discretion as to the application of such laws...

Pre-Ruling Consultation with the Canada Revenue Agency (CRA): A Little-Known Yet Practical Service
Lavery Lawyers, March 2021

Canada's tax system is very complex and tends to become more complex over time. Amendments to tax laws in recent years have not simplified our tax system, quite the contrary. The introduction of various intention tests in tax laws has also further increased tax authorities' discretion as to the application of such laws. In this context, it is often a good idea to obtain the Canada Revenue Agency's (“ CRA ”) advice on the application of tax laws to proposed transactions...

Pre-Ruling Consultation with the Canada Revenue Agency (CRA): A Little-Known yet Practical Service
Lavery Lawyers, March 2021

Canada’s tax system is very complex and tends to become more complex over time. Amendments to tax laws in recent years have not simplified our tax system, quite the contrary. The introduction of various intention tests in tax laws has also further increased tax authorities’ discretion as to the application of such laws...

Studios and Designers: How to Protect the Intellectual Property of your Video Games?
Lavery Lawyers, March 2021

Behind every video game, there is intellectual property (IP) which is worth protecting to optimize monetisation of the game. As discussed in Studios and designers: Are you sure that you own the intellectual property rights to your video games, the first step for studios and designers is to make sure that they own all IP rights on the video game...

COVID-19: Planning for Capital Gains, Inheritance, Gift and Wealth Taxes
Lavery Lawyers, March 2021

The deficits being generated by the emergency measures that the federal and provincial governments have implemented since March 2020 are a reminder of the magnitude of our governments' pre-crisis deficits. This situation will inevitably lead to a greater tax burden for businesses and individuals at some point...

Product Advertising in the Time of COVID-19: Health Canada and the Competition Bureau are on the Lookout for Misleading Claims
Lavery Lawyers, March 2021

It’s been more than a year since the COVID-19 pandemic began, and many companies are attempting to market products intended to help consumers deal with the risks associated with COVID-19. Some of the most common examples of such products include face masks, testing devices, hand sanitizers, and hard-surface disinfectants...

COVID-19 Products: Health Canada and Competition Bureau Watch Out for Misleading Claims
Lavery Lawyers, February 2021

It’s been more than a year since the COVID-19 pandemic began, and many companies are attempting to market products intended to help consumers deal with the risks associated with COVID-19. Some of the most common examples of such products include face masks, testing devices, hand sanitizers, and hard-surface disinfectants...

Payment to Non-Residents of Canada: How Can the Multilateral Instrument (MLI) be Applied?
Lavery Lawyers, February 2021

The internationalization of trade has led to an increase in payments made by Canadian companies to non-residents of Canada, which are most of the time subject to Canadian withholding taxes. Canadian payers must ensure that they withhold the correct percentage of Canadian tax on such payments, as they are liable to the tax authorities for any failures on their part in this regard...

The Doctrine of File Wrapper Estoppel in Canada: The Court of Appeal Hands Down its Decision
Lavery Lawyers, February 2021

In December 2018, section 53.1 was added to the Patent Act (the? Act?) Allowing reference to be made to communications exchanged with the Canadian Intellectual Property Office ("CIPO") During the prosecution of an application with respect? [... ] to the construction of a claim.? This concept is more commonly known as? File wrapper estoppel...

Artificial Intelligence Soon to be Regulated in Canada?
Lavery Lawyers, January 2021

For the time being, there are no specific laws governing the use of artificial intelligence in Canada. Certainly, the laws on the use of personal information and those that prohibit discrimination still apply, no matter if the technologies involved are so-called artificial intelligence technologies or conventional ones...

Studios and Designers: Are you Sure that you Own the Intellectual Property Rights to your Video Games?
Lavery Lawyers, January 2021

The year 2020 will have been difficult for the vast majority of industries, and in particular for the arts, entertainment and recreation industry. The video game industry, however, is growing in leaps and bounds. For example, Nintendo and PlayStation have each set record sales for their games released in 2020, including Animal Crossing:New Horizons and The Last of UsPart II. Over the past few decades, the number of video game players has never stopped increasing...

Work, Lockdown and Curfew: Answers to Your Questions
Lavery Lawyers, January 2021

In order to reduce community transmission and preserve everyone's safety and that of our healthcare system, the government requires everyone to make extra efforts, both in their private lives and at work. The closure of retail businesses, save for some exceptions, is maintained, the lockdown to prevent gatherings continues and a curfew was added on January 9, 2021, to remain in effect until the currently announced date of February 8, 2021 1 ...

The Tax System to the Rescue of Print Media
Lavery Lawyers, January 2021

Canadian newspapers' loss of advertising revenues to the hands of internet giants over the past several years has jeopardized the very existence of many such newspapers. In 2018, our governments announced several advantageous tax measures in order to ensure the survival of independent print media...

Ho-Ho Holiday Themed Patents
Lavery Lawyers, December 2020

 At Lavery, we spend a lot of time searching patent databases on behalf of our clients. Occasionally, we come across certain patents / applications whose cleverness and creativity make a lasting impression. At this time of year, our attention is naturally drawn to those that are holiday themed. And so, in the spirit of the holidays, we thought it would be nice to share some of them with you...

Insurer's Duty to Defend: Bill 82 Opens the Door to Possible Limitations
Lavery Lawyers, December 2020

On December 10, 2020, the Minister of Finance, Éric Girard, introduced and tabled Bill 82 entitled An Act respecting mainly the implementation of certain provisions of the Budget Speech of 10 March 2020 (hereinafter the " Bill" ) before the National Assembly. The Bill opens the door to possible limitations on the duty to defend with respect to certain categories of liability insurance contracts to be determined by regulation...

The Court of Appeal Adds a Few More Shades to Canada’s Grey Market
Lavery Lawyers, December 2020

In Canada, as elsewhere in the world, intellectual property owners have made numerous attempts to control their distribution channels through trademark law, copyright law, or exclusive contracts, without much success. However, in a recent decision ( Costco Wholesale Canada Ltd. v. Simms Sigal & Co. Ltd...

Use of Patents in Artificial Intelligence: What Does the New CIPO Report Say?
Lavery Lawyers, December 2020

Artificial intelligence is one of the areas of technology where there is currently the most research and development in Canada. To preserve Canada's advantageous position in this area, it is important to consider all forms of intellectual property protection that may apply. Although copyright has historically been the preferred form of intellectual property in computer science, patents are nevertheless very useful in the field of artificial intelligence...

Teleworking: What are the Allowable Expenses for Employees and Tax Impacts for Employers?
Lavery Lawyers, December 2020

The COVID-19 pandemic has changed Canadian workplaces. For many organizations, the pandemic and its containment measures have fast-tracked the shift to teleworking.  In this context, the Canada Revenue Agency (the “CRA”) and the Agence du Revenu du Québec (the“ARQ”) have published administrative positions regarding deductible expenses for employees working from home as well as for their employers...

International Tax Planning Endorsed by the Court
Lavery Lawyers, November 2020

In the recent decision in Agracity Ltd. v. The Queen1, the Tax Court of Canada (the “Court”) endorsed the Canadian tax consequences of business transactions between a Canadian corporation (“Agracity”) and its Barbados affiliate (“NewAgco-Barbados”) within a group of companies operating in the agrochemical industry (the “Group”)...

Canadian Patents: What to Keep in Mind One Year After the Coming into Force of the New Rules?
Lavery Lawyers, October 2020

The first anniversary of the entry into force of the new Canadian Patent Rules, which significantly changed certain practices surrounding the filing and prosecution of patent applications in Canada, is an opportunity to look back at the major changes that have had a significant impact on Canadian patent practice. Indeed, the past year has allowed us to observe the changes, which in certain aspects seem to be confusing for patent applicants, and to observe their effect in practical terms...

Tax Aspects of Insolvency and Bankruptcy
Lavery Lawyers, October 2020

The current crisis caused by the COVID-19 pandemic has already caused, and will continue to cause, significant liquidity problems for some businesses. Companies whose financial difficulties threaten their very existence will have to restructure in order to avoid bankruptcy, either by availing themselves of the protection of the Companies' Creditors Arrangement Act1 (the "CCAA") or by using the proposal mechanism of the Bankruptcy and Insolvency Act2 (the "BIA")...

The Unforeseen Benefits of Driverless Transport during a Pandemic
Lavery Lawyers, October 2020

  The COVID-19 pandemic has been not only causing major social upheaval but disrupting business development and the economy as well. Nevertheless, since last March, we have seen many developments and new projects involving self-driving vehicles (SDV). Here is an overview...

Time Limit Extensions: What are the Possible Consequences on Limitation Periods for Tax Purposes?
Lavery Lawyers, October 2020

A recent Ministerial Order1 from the Minister of National Revenue has formally extended certain deadlines under the Income Tax Act (“ITA”) and the Excise Tax Act (“ETA”). The Order is retroactive to March 13, 2020. The extension is 6 months or until December 31, 2020, whichever is earlier. This Ministerial Order will have various implications for taxpayers and registrants, in particular in terms of limitation periods...

Court Upholds Deductibility of Carrying Charges
Lavery Lawyers, September 2020

The Tax Court of Canada (the “Court”) recently upheld the deductibility of carrying charges incurred in connection with an issuance of shares.  In so doing, the court upheld the tax benefits arising from a common financing practice. In addition, the Court reiterated the principle in tax matters according to which, save in exceptional cases, the legal relationships established by one or more taxpayers must be respected...

 

 

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