Articles 2023

Aujourdʼhui
Aujourdʼhui
head-shot photos of authors Catherine Gleason-Mercier, Nicholas Reynolds and Rachel Poon

I Take it Back – Praxy Cladding Corp. v. Stone Lamina Inc. and the Withdrawal of Admissions from Pleadings and Examinations for Discovery

  • 15 janvier 2024
  • Catherine Gleason-Mercier, partner, Singleton Urquhart Reynolds Vogel LLP; Nicholas Reynolds, associate, Singleton Urquhart Reynolds Vogel LLP; and Rachel Poon, associate, Singleton Urquhart Reynolds Vogel LLP

In Praxy Cladding Corp. v. Stone Lamina Inc., the Ontario Superior Court reviewed the process for amending pleadings in proceedings under the Construction Act, and in doing so, provided important clarity as to what constitutes an admission, as well as the distinction between an admission from a pleading versus an admission arising out of an examination for discovery. The authors consider the key takeaways from this decision with respect to pleadings and conducting examinations for discovery.

Droit de la construction et infrastructure, Student Forum

What’s New in Pension and Benefits – Winter 2024

  • 09 janvier 2024
  • Michelle Rival and Evan Shapiro, WTW and Leslie Steeves, Mercer

Recent updates in Ontario and Federal pension legislation, regulatory policy, caselaw and taxation.

Droit des régimes de retraite et des avantages sociaux, Student Forum

December 2023 Case Law Summaries

  • 09 janvier 2024
  • Johann Annisette

On December 20th, 2023, Anna Lei and Hanna Rioseco of Borden Ladner Gervais LLP presented at the OBA Health Law Section – Case Law Update, summarizing recent important cases in the area. Both Anna and Hanna provided key takeaways from the three cases presented, which will be important to keep in mind for healthcare providers, individuals, and lawyers practicing within the field.

Droit relatif à la santé, Student Forum

Bautista v. the King, 2022-2718(IT)G

  • 09 janvier 2024
  • Sarah Spaner

In June, the National Post publicized a tax appeal by Toronto sports icon José Bautista. Because the appeal deals with how non-resident, high-income earners save for retirement and protect their income from Canadian taxes, commentators have speculated that a dismissal by the TCC could eliminate certain financial enticements for athletes to play in Canada. This article summarizes the facts and tax issues at stake in this appeal.

Student Forum, Droit fiscal

The King v. MMV Capital Partners Inc. — Federal Court of Appeal Applies the GAAR to a Series of Loss Utilization Transactions

  • 09 janvier 2024
  • Marta Porodko and Lisa Watzinger

In The King v. MMV Capital Partners Inc., the Federal Court of Appeal (FCA) found that the general anti-avoidance rule (GAAR), section 245 of the Income Tax Act (Act), applied to a series of loss utilization transactions. According to the FCA, the transactions were structured to allow a third-party purchaser to access the taxpayer’s losses, and the GAAR applied because the transactions frustrated the object, spirit, and purpose of the loss restriction rules in subsection 111(5) of the Act.

Student Forum, Droit fiscal

You’re Going to Court In Person?!! An update on courtroom technology from your Section Technology Liaisons

  • 04 janvier 2024
  • Krystyne Rusek and Mitchell Rattner, Section Technology Liaisons, with assistance from Matthew Bradley (Speigel Nichols Fox, LLP)

While most court attendances are still proceeding via Zoom, there has been a gradual resumption of in-person hearings for certain matters. The OBA Trusts and Estates Law Section Technology Liaisons have prepared a guide to attending court in person, which covers such topics as Wi-Fi access, hybrid Zoom/in-person hearings, available technology, and suggested practices for counsel.

Student Forum, Droit des fiducies et des successions

Office of the Privacy Commissioner Releases Nine Principles for Generative AI

  • 04 janvier 2024
  • Roland Hung, Torkin Manes LLP

On December 7, 2023, the Office of the Privacy Commissioner of Canada released an article with nine principles intended to guide developers, providers and organizations to properly navigate the development and use of generative artificial intelligence. Privacy concerns arise where the AI is trained on data sets that include personal information.

Droit de la protection de la vie privée, Student Forum