Articles

In Canmar Foods Ltd v TA Foods Ltd, the Federal Court interpreted the new file wrapper estoppel provision, s 53.1 of the Patent Act, for the first time. The court held that foreign prosecution history is admissible in extraordinary circumstances under this provision.

With every interaction you are establishing your “brand”. Whether you are dealing with a client, service provider, administration staff, colleagues or superiors, how you react in each situation tells those whom you are dealing with what kind of lawyer you are.

For the first of a new series of articles, “15 Questions in 5 Minutes,” Jaime Cardy, editor of the Privacy and Access to Information Law Section, sat down to interview Avi Sharabi, chair of the Section Executive and an associate at Stieber Berlach LLP.

The Ontario Network of Injured Workers’ Groups has challenged income deeming practices of Canadian workers' compensation boards in a submission to the United Nations Committee on the Rights of Persons with Disabilities.

As the 2019/20 Chair and Vice-Chair of the OBA's Alternative Dispute Resolution Section ('ADR Section'), Megan Keenberg and Mitchell Rose welcome all members of the ADR Section and provide an overview of upcoming activities and events in their welcome letter.

A summary of the "Blockchain & Artificial Intelligence Meet Privacy Law: An Interactive Conversation on Strategizing for Clients" program that was jointly hosted by the Information Technology and Intellectual Property Law Section and the Privacy and Access to Information Law Section in September 2019.

After several years of advocacy on the part of the OBA, the Law Society of Ontario has introduced a Certified Specialist Program for Taxation Law. Read more about the announcement of this prestigious new Certified Specialist Program, the four potential routes to certification for tax lawyers, and where to find more information on becoming a Certified Specialist in Taxation Law.

This article summarizes the proposed changes to the employee stock option rules, introduced in Budget 2019. It will outline the current legislative scheme in the Income Tax Act (the “Act”), discuss the proposed changes including an example to demonstrate the application of the proposals, and recap the CBA/CPA Canada Joint Committee on Taxation’s related submissions.

In a recent view of the CRA (2019-0806761I7), the CRA considered whether a late-filed “bump” designation pursuant to paragraph 88(1)(d) of the Income Tax Act (Canada) on a vertical amalgamation could be made outside the normal reassessment period in relation to a transfer pricing adjustment that was made during the six- or seven-year extended reassessment period. The CRA’s comments provide welcome guidance.